Mondaq All Regions: Accounting and Audit
Bartier Perry
Article discusses and offers tips for collecting debts and for if you are being chased for debts.
Madgwicks
The 'auditor cases' highlight risks for SMSF advisers, and implications from a professional and financial standpoint.
Koury Lopes Advogados
A interpretação de normas contábeis no padrão IFRS.
Maples Group
Important filing deadlines as well as procedures for submission of information to the relevant authorities with regard to audited accounts, fund annual returns, record keeping, register of directors and AEOI.
Barrett Tax Law
CRA has recognized the power of the methodology to cause harm to the taxpayer resulting from inaccurate and excessive reassessments.
Barrett Tax Law
In any self-reporting or honour system like we have in Canadian taxation, there must be a means by which the state can verify the correctness of information provided.
Deloitte Nigeria
The Federal Inland Revenue Service (FIRS), on 30 April 2019, notified the public that it has introduced new measures to simplify and ease tax audit experience for all taxpayers.
Duff and Phelps
In February 2019, The Appraisal Foundation released its fourth Valuation in Financial Reporting advisory on the topic of the valuation of contingent consideration.
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board ("FASB") proposed updates to the FASB Accounting Standards Codification ("Codification") to harmonize certain disclosure requirements to be consistent with SEC regulations.
Duff and Phelps
The Delaware Secretary of State will send approximately 200 unclaimed property voluntary disclosure agreement invitations to Delaware incorporated companies throughout the United States within the next few days.
Duff and Phelps
In December 2018, after years of study and public input, the PCAOB adopted amendments and revisions to audit standards that apply when auditing accounting estimates, including fair value measurements.
Cooley LLP
Under PCAOB Rule 3520, the auditor "must be independent of the firm's audit client throughout the audit and professional engagement period," which includes satisfying the independence criteria of the SEC and the PCAOB.
Eide Bailly LLP
The VIX, or Chicago Board Options Exchange (CBOE) Volatility Index, is a representation of the stock market's near-term volatility.
WilmerHale
Last week, the PCAOB issued additional staff guidance on implementation of the upcoming Critical Audit Matters disclosure requirement, offering a "Deeper Dive on the Communication of CAMs."
Mayer Brown
In May, the Public Company Accounting Oversight Board ("PCAOB") posted a preview of its staff's observations made in relation to audits conducted in 2018.
K.Coe Isom LLP
With the way 2019 has started, no one is expecting it to be an easy year for cash flow.
WilmerHale
The discussion in the Preview is intended to offer useful information to auditors as they prepare for upcoming audits and to audit committees as they engage with their auditors.
BKD, LLP
Read on for information on a set of technical corrections covering many CECL implementation and transition issues.
WilmerHale
Always a fertile source of regulatory perspective, this year's Baruch College Financial Reporting Conference featured a future-oriented theme in remarks by Chief Accountant of the Securities and Exchange Commission ...
WilmerHale
Last week, the Center for Audit Quality released two new resources—an updated Guide to Internal Control over Financial Reporting and a new Tool for Audit Committees: Preparing for the New Credit Losses Standard.
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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
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.
Cooley LLP
Internal auditors are worried that boards are not paying enough attention to—wait for it—internal auditors.
Crowe MacKay LLP
In celebration of International Women's Day, we want to highlight, with the most passion and appreciation, the women of Crowe MacKay and the hurdles they've overcome in life, academia, and in ‘climbing the ladder.'
Madgwicks
The 'auditor cases' highlight risks for SMSF advisers, and implications from a professional and financial standpoint.
Singh & Associates
Rule 6 elaborates on the function of recommending accounting and auditing standards.
K.Coe Isom LLP
With the way 2019 has started, no one is expecting it to be an easy year for cash flow.
NovoJuris Legal
There are other compliances, disclosure of methods of arriving at valuation for listed entities under SEBI (LODR) and Accounting Standards, which are we not touching upon.
Kolcuoglu Demirkan Kocakli Attorneys at Law
The new TCC, which entered into force back in 2012, put an end to the old-style internal and external audit procedures of capital companies and introduced a whole new external audit system that exceeds certain thresholds.
Goldman Sloan Nash & Haber LLP
The Canada Revenue Agency ("CRA") audits taxpayers to ensure compliance with the Income Tax Act ("Act"). In completing an audit, the CRA has broad powers to request documents and information;
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