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
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.
Cooley LLP
Sufficient information technology and expertise in developing and implementing new IT systems or system changes
Duff and Phelps
These changes also influence the accounting and negotiations of mergers and acquisitions.
Duff and Phelps
While this is a surprise to us and should also be unexpected to those who practice this specialty, it may prove instructive to party advisors.
Cooley LLP
On the PLI panel, the new PCAOB auditing chief focused on the language of the new auditing standard.
Eide Bailly LLP
We recommend the reviews be performed by qualified and credentialed coding and billing staff.
Hogan Lovells
Hogan Lovells' global team of securities and professional liability lawyers is uniquely positioned to monitor legal developments across the globe that impact accountants' liability risk.
Latest Video
Most Popular Recent Articles
Mayer Brown
The Annual Review of Federal Securities Regulation, prepared by the Subcommittee on Annual Review of the Committee on Federal Regulation of Securities of the ABA Business Law Section
Cooley LLP
Yesterday, Commissioners Robert Jackson and Allison Lee published a joint statement to encourage public comment about two aspects of the proposal to modernize Reg S-K (see this PubCo post), released on August 8, about...
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."
Cadwalader, Wickersham & Taft LLP
For top-tier U.S. banking organizations, this calculation is based on worldwide trading assets and liabilities.
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
Eide Bailly LLP
Businesses looking to implement four new accounting standards will have a brief reprieve. During July 2019
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.
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.
Cadwalader, Wickersham & Taft LLP
High-stakes corporate investigations into bribery, corruption, and other misconduct—whether focused on internal actors or third-party business partners
Article Search Using Filters
Related Topics
Mondaq Advice Center (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners
In association with