Mondaq USA: Accounting and Audit
Shearman & Sterling LLP
On 27 March 2019, the European Parliament resolved to adopt, with amendments, the Commission's proposal for a directive to amend the Accounting Directive (2013/34/EU) as regards disclosure of income tax information
Pillsbury Winthrop Shaw Pittman LLP
The Fifth Appellate District of the California Court of Appeal has struck another blow to taxpayers claiming California unconstitutionally discriminates against interstate commerce by permitting ...
Mayer Brown
On September 5, 2019, the US Internal Revenue Service (the "IRS") released two separate, but related, sets of proposed regulations.
Ostrow Reisin Berk & Abrams
Accounting standards can be confusing. The Financial Accounting Standards Board's (FASB) Accounting Standards Update (ASU)...
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board ("FASB") requested comments on a proposed "Accounting Standards Update" aimed at easing potential accounting burdens on loan market participants
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Sagar Teotia reviewed domestic and international accounting and auditing developments in the capital markets.
Cooley LLP
The SEC's Office of Chief Accountant has updated its FAQs regarding auditor independence. The new and revised questions relate to the general standard for independence
Cooley LLP
By now, we all know that, sooner or later, audit reports for most public companies will be required to disclose critical audit matter.
Cooley LLP
AS 3101, the new auditing standard for the auditor's report that requires disclosure of critical audit matters, is effective for audits of large accelerated filers for fiscal years ending
WilmerHale
More than two years since the PCAOB adopted the new critical audit matters (CAMs) disclosure requirement
Eide Bailly LLP
It's easy to assume that fraud is a bigger problem for large institutions because of their complexity, but a recent example in Texas shows there's no such thing as being too small for proper internal
Eide Bailly LLP
Businesses looking to implement four new accounting standards will have a brief reprieve. During July 2019, the Financial Accounting Standards Board
Ostrow Reisin Berk & Abrams
The 2018 Yellow Book was recently updated and includes a significant change regarding auditor independence.
Eide Bailly LLP
Businesses looking to implement four new accounting standards will have a brief reprieve. During July 2019
Eide Bailly LLP
Everyone who has worked in or around a dealership knows the business sinks or swims on proper inventory management.
Eide Bailly LLP
Your government may be one of the many that have been hit by a disaster recently. The first instinct should always be dealing with human suffering and accounting for personnel and mission-critical systems.
Duff and Phelps
Duff & Phelps Alternate Asset Advisory experts discuss how the PCAOB's new audit standards impact the use of pricing services and broker quotes to estimate fair value.
Eide Bailly LLP
Revenue recognition has been the topic of conversation in the accounting world for a few years now.
Eide Bailly LLP
Once the FASB issues the proposal on their website, there will be a 30-day comment period for feedback on the proposed extension.
WilmerHale
Earlier this month, the Public Company Accounting Oversight Board released additional resources regarding its new Critical Audit Matters disclosure requirement, with the latest resources targeted to audit committees and investors.
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Mayer Brown
Bylined article by Tax Transactions & Consulting partner Mark Leeds and associates Juan Lopez Valek, Brennan Young and Stephanie Wood.
Mayer Brown
On September 5, 2019, the US Internal Revenue Service (the "IRS") released two separate, but related, sets of proposed regulations.
Cooley LLP
Last week, the SEC announced settled charges against PwC and one of its audit partners for violations of the auditor independence rules.
Cooley LLP
AS 3101, the new auditing standard for the auditor's report that requires disclosure of critical audit matters, is effective for audits of large accelerated filers for fiscal years ending
Cooley LLP
Coming soon to a financial statement near you: CAMs! Late this summer, in audit reports for large accelerated filers with June 30 fiscal year ends, auditors will begin to disclose "critical audit matters."
Ostrow Reisin Berk & Abrams
Accounting standards can be confusing. The Financial Accounting Standards Board's (FASB) Accounting Standards Update (ASU)...
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board ("FASB") requested comments on a proposed "Accounting Standards Update" aimed at easing potential accounting burdens on loan market participants
Cooley LLP
The SEC's Office of Chief Accountant has updated its FAQs regarding auditor independence. The new and revised questions relate to the general standard for independence
Mayer Brown
In July, the Federal Deposit Insurance Corporation (the "FDIC") proposed a change (discussed here) to certain provisions of its securitization safe harbor rule (the "Rule"),
Mayer Brown
As you may remember, there were a lot of changes to the U.S. tax law at the end of December 2017. Those changes were enacted by the so-called Tax Cuts and Jobs Act.
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