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Searching Content indexed under Accounting and Audit by Jones Day ordered by Published Date Descending.
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Major Changes To The Delaware Unclaimed Property Audit And Voluntary Disclosure Regime That Delaware-Formed Entities Should Consider
Delaware Senate Bill 141, signed by Governor Mardell on July 22, 2015, makes significant changes to Delaware's procedures relating to unclaimed property audits and voluntary disclosures.
United States
3 Sep 2015
2
USDA, Other Agencies Issue Joint Interim Rule On OMB's Uniform Requirements For Federal Award Programs
USDA and several other federal agencies issued a joint interim final rule implementing the final guidance Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
United States
13 Jan 2015
3
PCAOB Proposes Important Changes To Audit Reports
The Public Company Accounting Oversight Board recently proposed new auditing standards that, if adopted, would substantially expand the content of audit reports.
United States
12 Sep 2013
4
Smack-Down Of A Straitjacket
Postconfirmation liquidation and litigation trusts have become an important mechanism in a chapter 11 bankruptcy estate's arsenal, allowing for the resolution of claims and interests without needlessly delaying confirmation in the interim.
United States
14 Nov 2011
5
IRS Extends FBAR Filing Deadline For U.S. Investors In Offshore Investment Funds
As we reported recently, earlier this year representatives of the U.S. Internal Revenue Service ("IRS") indicated informally that U.S. investors in foreign private equity and hedge funds are required to report annually their fund interests on Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (an "FBAR").
United States
2 Sep 2009
6
SEC Allows Foreign Private Issuers To Use Financial Statements Prepared In Accordance With International Financial Reporting Standards
On December 21, 2007, the Securities and Exchange Commission published a final rule accepting financial statements prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"), from foreign private issuers, without reconciliation to U.S. generally accepted accounting principles ("U.S. GAAP").
United States
21 Jan 2008
7
Maryland Legislation Requires Corporate Taxpayers To Bare It All
With today’s energy costs, most corporations no doubt would have preferred a lump of coal to the latest Maryland tax legislation.
United States
8 Jan 2008
8
SEC Considers Allowing Non-U.S. And U.S. Issuers To Use Financial Statements Prepared In Accordance With International Financial Reporting Standards
On July 2, 2007, the Securities and Exchange Commission ("SEC") published for public comment a proposal to accept financial statements prepared in accordance with International Financial Reporting Standards ("IFRS"), as published by the International Accounting Standards Board ("IASB"), from foreign private issuers, without reconciliation to U.S. generally accepted accounting principles ("U.S. GAAP").
United States
26 Sep 2007
9
An Overview Of Legal Risks For Distressed Claims Traders
Claims traders inhabit a world driven by information flow. Missing a vital piece of information, or receiving it too late, may cost a trader’s principals millions of dollars.
United States
23 Nov 2006
10
Corporate Acquisitions Through Debt-Equity Swaps in Germany
The German economy has experienced minimal growth for a number of years. Insolvencies have reached record levels, and the number of businesses outside of formal insolvency proceedings, but in need of restructuring, is significant.
Germany
 
1 Aug 2006
11
China’s Ministry of Construction Issues Standard Forms of Guarantee for Construction Works
On May 18, 2005, the Ministry of Construction ("MOC") launched 10 standard guarantee forms on its web site for a trial run.
China
26 Jul 2005
12
Ordinary Eligibility Requirements Inapplicable to Foreign Representative Seeking Ancillary Relief
The proliferation of global commerce means that many companies’ assets and creditors can now be found all over the globe.
United States
8 Feb 2005
13
The Art of Construction Project Management in China
Until December 1, 2004, project management services in China were largely unregulated. That is not to say that they were not being performed effectively and efficiently, but rather that the Ministry of Construction ("MOC") did not take an active interest in these services.
China
2 Feb 2005
14
A Revised Construction Law For China
On August 27, 2004, the People’s Republic of China ("PRC" or "China") Ministry of Construction ("MOC") issued a letter soliciting comments on a draft of a revised Construction Law.
China
7 Oct 2004
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