Mondaq All Regions: Accounting and Audit
Gilchrist Connell
The key issues in the case were scope of the auditor's duty and whether a breach of that duty caused the loss claimed.
Tauil & Chequer
On June 15, 2018, Rio de Janeiro State published Law No. 7,988/2018 ("Law 7988"), which provides for the procedures to be adopted by Rio de Janeiro State tax auditors ...
Cayman Finance
While many may envision accountants sitting behind computers with spreadsheets and pencils, their unique position often places them as guardians of the public interest.
NovoJuris Legal
Ind AS 11 Construction Contracts and Ind AS 18 Revenue is omitted.
KPMG Luxembourg
Without a framework for preparing financial statements, accounting standards would develop in a random, haphazard way, in reaction to arising issues.
KPMG Luxembourg
Yup, you guessed what it is: discount rate.
KPMG Luxembourg
In fact, there isn't just one big deal, but several little deals, and this is exactly why this standard is so complex. With each page you turn and brochure you read, another exception, complexity...
Al Tamimi & Company
The combination of two scientific backgrounds by the same person can lead to significant specialised understanding and amazing results.
MGC Legal
Pursuant to Article 397 of the Turkish Commercial Code numbered 6102, the Council of Ministers designates companies that shall be subject to compulsory independent audit.
MGC Legal
6102 Sayılı Türk Ticaret Kanununun 397. Maddesine göre Bakanlar Kurulu, zorunlu bağımsız denetime tabi olacak şirketlere ilişkin kriterleri belirlemektedir.
Ozogul Yenigun & Partners
6102 sayılı Türk Ticaret Kanunu'nun 397. maddesine göre
Matson Driscoll & Damico
This month MDD focuses on liability claims and looks at the benefits of getting the right technical accounting expert engaged early on to stress test quantum.
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.
Mayer Brown
The Securities and Exchange Commission's Chief Accountant, Wesley Bricker, addressed attendees at a conference of the Institute of Management Accountants. Mr. Bricker commented on the global nature of the capital markets.
Cooley LLP
Audit Analytics has published its annual review of financial restatements, which this year covered a 17-year period.
Cooley LLP
What are auditors and audit committees doing to get ready for the impending disclosure of CAMs in audit reports ? You remember that, under AS 3101, the new auditing standard for the auditor's report ...
Cooley LLP
They evaluated over 300 restatements resulting from fraud or an SEC investigation that occurred between 2004 and 2012.
Cooley LLP
For those of you who have been waiting for those big changes to Dodd-Frank to materialize, don't hold your breath; at least as far as the SEC is concerned, the vast majority of those rules...
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Wesley Bricker described his recommendations to improve and sustain the quality of financial reporting.
Reed Smith
The Pennsylvania Department of Revenue's Board of Appeals has issued about 45 orders remanding refund claims to the Bureau of Audits.
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Worrells Solvency & Forensic Accountants
Section 588FDA of the Corporations Act provided that it was voidable as an unreasonable director-related transaction.
Norton Rose Fulbright Australia
The article includes a summary of the corporate activity in Australia in recent years around data analytics or big data.
Worrells Solvency & Forensic Accountants
This article examines challenges to the entitlement of creditors in bankrupt estates to vote at meetings of creditors.
Fredrikson & Byron, P.A.
Other recent SEC enforcement actions include proceedings dated January 18 and January 30, each revoking a registration of securities after the respective registrants failed to file several periodic reports.
Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
Worrells Solvency & Forensic Accountants
The judge provided guidance on some key principles around a bankrupt trustee's right of indemnity out of trust assets.
Worrells Solvency & Forensic Accountants
AFSA has recently released annual statistics, trends and also data about personal insolvency causes for the 2016-17 year.
Worrells Solvency & Forensic Accountants
A company director who receives a statutory demand for payment from a creditor must act appropriately within 21 days.
Worrells Solvency & Forensic Accountants
A DIN could reduce illegal phoenix activity by tracking directors and their relationships to other companies and people.
Cooley LLP
The Center for Audit Quality has just issued Cybersecurity Risk Management Oversight: A Tool for Board Members.
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