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Searching Content from United States indexed under Accounting and Audit ordered by Published Date Descending.
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1
FINRA Urges Firms To Review Contracts With Recordkeeping Service Providers
FINRA advised firms using third-party recordkeeping service providers ("providers") to ensure that contracts comply with recent guidance issued by the SEC Division of Trading and Markets staff.
United States
23 Sep 2018
2
Blockchain Legal Resource: SEC's Chief Accountant Discusses Digital Assets
Recently, in a wide-ranging speech, the SEC's Chief Accountant, Wes Bricker, provided his thoughts on how the SEC accounting staff analyzes accounting issues
United States
21 Sep 2018
3
ISS Reveals Results Of Most Recent Governance Principles Survey
ISS has posted the results of its most recent Governance Principles Survey, which can sometimes guide future ISS policies.
United States
20 Sep 2018
4
US Corporate Law News: FASB Re-Amends Definition Of 'Materiality'
The clarified definition received wide backlash because of the definitions suggestion that only legal professionals can make materiality judgments.
United States
20 Sep 2018
5
2019 Proxy And Annual Reporting Season: Let The Preparations Begin
It is already that time of year when public companies should be thinking about the 2019 proxy and annual reporting season
United States
19 Sep 2018
6
Northern District Of Texas Dismisses With Prejudice Accounting-Related Claims For Failure To Adequately Allege Scienter
On September 11, 2018, Judge Barbara M. G. Lynn of the United States District Court for the Northern District of Texas dismissed with prejudice a third amended putative class action complaint ...
United States
19 Sep 2018
7
FINRA Restructures Representative-Level Qualification Examination Program
FINRA created a new Securities Industry Essentials ("SIE") examination and revised several of its representative-level qualification examinations.
United States
14 Sep 2018
8
OFCCP Issues New Batch Of Advance Audit Notices
Receipt of a CSAL does not mean that a contractor's establishment has been scheduled for an audit.
United States
14 Sep 2018
9
SEC Eliminates Redundant Disclosure Requirements
On August 17, 2018, the U.S. Securities and Exchange Commission (SEC) announced that it had adopted a wide-ranging set of amendments (the "amendments") ...
United States
13 Sep 2018
10
How To Opt Out Of The New Partnership Audit Rules
Many real estate businesses are formed as partnerships. Beginning this year, the IRS is applying new procedures to its partnership audits
United States
13 Sep 2018
11
Liquidity And Availability Of Resources Disclosures Under The New ASU 2016-14: Presentation Of Financial Statements Of Not-For-Profit Entities
The actual assets that an organization had available for use in the ordinary course of business was blurred on the financial statements.
United States
12 Sep 2018
12
New IFRS And U.S. GAAP Lease Accounting Rules Impact M&A Transactions
Both assets and financial liabilities on the balance sheets of lessees will increase as a result of these changes.
United States
12 Sep 2018
13
Mergers And Acquisitions In Higher Education: Considering The Letter Of Intent
Much of the recent transactional activity has been driven by an increase in the number of colleges and universities that have attractive attributes, but nonetheless are in some form of financial distress.
United States
12 Sep 2018
14
Is it Time to Switch Accounting Methods?
The Tax Cuts and Jobs Act liberalizes the eligibility requirements for certain accounting methods that are generally easier to use and more flexible.
United States
12 Sep 2018
15
Would A Shift To Semiannual Reporting Really Affect Short-Termism?
You remember, of course, that last month, the president, on his way out of town for the weekend, tossed out to reporters the idea of eliminating quarterly reporting.
United States
12 Sep 2018
16
Would Semiannual Reporting Really Have A Major Effect On Costs?
You remember, of course, that last month, the president, on his way out of town for the weekend, tossed out to reporters the idea of eliminating quarterly reporting.
United States
10 Sep 2018
17
SEC Provides Update On CAT Implementation Delays
SEC Division of Trading and Markets (the "Division") Director Brett Redfearn issued an update on implementation of the Consolidated Audit Trail ("CAT").
United States
9 Sep 2018
18
C-Suite Compensation Center: Tip Of The Week: Determining The Grant Date Of Equity Awards
Determining the "date of grant" of an equity award is important if the issuer desires accurate accounting charges and compliance with applicable tax laws.
United States
7 Sep 2018
19
ECB Targets Non-Performing Loan Provisions In 2021 Supervisory And Evaluation Process
The ECB identified the reduction of NPL exposures as a supervisory priority and provided guidance on provisioning backstops.
United States
6 Sep 2018
20
CFTC Provides Audit Relief To FCMs
The CFTC Division of Swap Dealer and Intermediary Oversight (the "Division") provided no-action relief allowing the auditors of futures commission merchants ("FCMs") ...
United States
5 Sep 2018
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