Mondaq All Regions: Accounting and Audit
TMF Group
Crowe Soberman LLP
Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement
Crowe MacKay LLP
Our Regina tax team has taken the time to put together a quick resource to help you prepare for your 2018 tax return.
TMF Group
A coordenação de um grupo e os relatórios de uma empresa local podem tornar o fechamento de fim de ano um processo complexo. Mas siga este guia e você evitará muitas dores de cabeça tarde da noite.
Shearman & Sterling LLP
On 17 December 2018, the European Commission published a final draft text of its delegated regulation with regard to regulatory technical standards on the specification of a single reporting format.
Soulier Avocats
Amendement du projet de loi Pacte : ajout d'un audit légal des petites entreprises aux missions du commissaire aux comptes
Deloitte Nigeria
There is wide debate around the impact that advances in technology in this disruptive era will have on the scope and relevance of the audit of the future.
TMF Group
Following amendments to an act ("The Act on External Audit of Stock Companies, etc") on October 31, 2017, many joint stock and limited companies operating in South Korea now have to face mandatory external audits.
Moroğlu Arseven
Turkey's Public Oversight Accounting and Auditing Standards Authority has enacted "ISRE 2400 Engagements to Review Historical Financial Statements" and "ISAE 3000 (revised) Assurance Engagements Other than Audits ...
Shearman & Sterling LLP
On 18 December 2018, BEIS announced an independent review into the quality and effectiveness of the U.K. audit market, which will build on the CMA's market study and the findings of the Kingman review
Squire Patton Boggs LLP
The International Organisation of Securities Commissions (IOSCO), being the leading international policy forum for securities regulators ...
4 New Square Chambers
Ben Hubble QC and Miles Harris of 4 New Square look at the potential impact of reforms suggested by the Kingman Review and the Competition & Market Authority's Update Paper on the audit sector.
Ropes & Gray LLP
On December 21, 2018, IRS and Treasury issued final regulations implementing the partnership audit regime (T.D. 9844).
Cooley LLP
That's because, in 2016, the House passed the Fostering Innovation Act of 2015—the very same bill.
Shearman & Sterling LLP
On 18 December 2018, the CMA published an update paper outlining issues and proposed legislative reforms to stimulate competition and improve audit quality.
Shearman & Sterling LLP
On 12 November 2018, the Department for Business, Energy and Industrial Strategy Committee (the "BEIS Committee") launched an inquiry into the future of audit,
Duff and Phelps
Univar seeks declaratory judgment and injunction relief.
Burr & Forman LLP
Recent ICE activity has demonstrated the importance of properly completing Form I-9 and the consequences that result from not doing so.
Cadwalader, Wickersham & Taft LLP
IOSCO issued its recommended "good practices" for the "audit committees of listed companies in supporting and promoting external audit quality."
Duff and Phelps
ASC 842 – Leases (Accounting Standards Update No. 2016-02), issued by the Financial Accounting Standards Board in February 2016, will take effect on January 1, 2019 for calendar-year public companies.
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Jeffer Mangels Butler & Mitchell LLP
The SEC warns public companies that lax cybersecurity practices could violate rules governing internal accounting controls, and offer nine scams as cautionary tales.
Clyde & Co
The approach to combustible cladding on existing buildings in Australia is not uniform with each state providing a different response to the risk posed by combustible cladding on public and private
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
This issue of Skadden's semiannual Cross-Border Investigations Update takes a close look at recent cases, regulatory activity and other key developments,
Stephenson Harwood
The structure of the UK audit sector, and the position of the 'Big Four' within it, has been a matter of public debate for quite some time.
Ostrow Reisin Berk & Abrams
Many real estate businesses are formed as partnerships. Beginning this year, the IRS is applying new procedures to its partnership audits
TMF Group
4 New Square Chambers
Ben Hubble QC and Miles Harris of 4 New Square look at the potential impact of reforms suggested by the Kingman Review and the Competition & Market Authority's Update Paper on the audit sector.
The Companies (Statutory Audits) Act 2018 (the "2018 Act") has been signed into law. The 2018 Act amends certain provisions of the Companies Act 2014 (the "2014 Act"). Key points to note are:
Gowling WLG
In Canada v. Atlas Tube Canada ULC, the Federal Court (FC) ordered a draft due diligence report prepared by Ernst & Young LLP (Canada) to be produced to the Canada Revenue Agency (CRA).
Troutman Sanders LLP
The implementation period for changes in lease accounting standards under United States generally accepted accounting principles ("GAAP") ...
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