Searching Content indexed under Accounting and Audit by Holland & Knight ordered by Published Date Descending.
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DoD OIG Issues 2018 Highlights Newsletter
The U.S. Department of Defense (DoD), Office of the Inspector General (OIG) recently issued a report highlighting its work conducted in Fiscal Year (FY) 2018.
United States
2 Apr 2019
Defense Department Inspector General Issues Summary Of Audits Assessing Contractor Performance
The Department of Defense Inspector General recently published a report summarizing four earlier audits that found DoD officials prepared contractor performance assessment reports – CPARs...
United States
18 May 2017
New OCR Audit Control Guidance
The Department of Health and Human Services' Office for Civil Rights (OCR), in January 2017, published a cyber newsletter regarding the importance of audit controls with respect to HIPAA compliance.
United States
24 Jan 2017
What's New With HIPAA?
Several recent developments have taken place related to the Health Insurance Portability and Accountability Act (HIPAA) privacy and security compliance requirements, and enforcement is increasing.
United States
17 May 2016
HIPAA Phase 2 Audit Program Has Begun
On March 21, 2016, the Department of Health and Human Services' Office for Civil Rights (OCR) announced that Phase 2 of its audit program has commenced.
United States
24 Mar 2016
West Coast Real Estate Update: Jan. 25, 2016
The International Accounting Standards Board (IASB) announced on Jan. 13, 2016, a new ­– and materially different – manner of accounting for leases.
United States
27 Jan 2016
New Audit Rules Require Changes To Partnership and LLC Operating Agreements
The Bipartisan Budget Act of 2015 includes a complete overhaul of the procedures that apply to Internal Revenue Service audits of partnerships, including limited liability companies taxed as partnerships and their partners.
United States
22 Dec 2015
Compliance Corner: Special Elections
With 2015 being a non-federal election year, in which most PACs choose to change their filing frequency to either semi-annual or quarterly, it is important to keep an eye on how special elections that crop up could trigger special filing dates.
United States
6 May 2015
Audit Committee Responsibilities And The Risk Of Restatement
Accounting judgments about revenue recognition, accruing losses and assessing fair value are principally the responsibility of management.
United States
11 Sep 2013
FASB Proposes Disclosure Of Going Concern Uncertainties
The Financial Accounting Services Board issued proposed amendments on June 26, 2013, to provide guidance about management's responsibilities in evaluating a company's going concern uncertainties in addition to the timing and content of related footnote disclosures.
United States
11 Sep 2013
PCAOB Reproposes Auditing Standard And Amendments
On May 7, 2013, the PCAOB reproposed for comment: (1) an auditing standard on related parties; (2) proposed amendments to certain PCAOB auditing standards regarding significant unusual transactions; and (3) other proposed amendments to PCAOB auditing standards.
United States
11 Jun 2013
Important Secured Creditor Protection Upheld by Supreme Court
In a unanimous decision, on May 29, 2012, the Supreme Court of the United States upheld an important protection against "cramdown" afforded to lenders in Chapter 11 cases.
United States
13 Jun 2012
How Will You Fare If The Wealth Squad Sets Its Sights On You?
Tax administrations around the world are focusing their attention on high net worth individuals – and the IRS is no exception.
United States
7 Dec 2011
Secured Creditors Beware: File An Unsecured Proof of Claim, or Forever Hold Your Peace
On November 22, 2011, the Court of Appeals for the Eleventh Circuit issued a per curiam opinion that piqued the interest of bankruptcy practitioners nationwide and sent secured creditors scrambling to ensure that their rights to a deficiency claim had been properly preserved in pending bankruptcy cases.
United States
30 Nov 2011
Securities & Financial News To Note Bulletin: September 12, 2011
The SEC has confirmed that it will not seek a rehearing or Supreme Court review of the decision by the U.S. Court of Appeals in Washington, D.C. to vacate Rule 14a-11, which would have required that public companies include shareholders’ director nominees in their proxy materials under certain circumstances.
United States
19 Sep 2011
Goody "Goody": Third Circuit Affirms Stub Rent Can Be an Administrative Expense Claim
Commercial lessors have long enjoyed certain individualized protections under section 365 of the Bankruptcy Code. The Third Circuit’s recent decision in "In re Goody’s Family Clothing, Inc.", __ F.3d ___, 2010 WL 2671929 (3d Cir. June 29, 2010), makes it clear that commercial lessors also can take advantage of the more general protections available to creditors to obtain payment for goods and services they provide to a debtor after it files for bankruptcy where the specific protections are not a
United States
1 Nov 2010
Recent Ruling by Lehman Court Further Complicates Law on Derivatives
Decisions emerging from the Lehman Brothers chapter 11 cases are helping to define the parameters of the Bankruptcy Code’s safe harbors for derivative transactions
United States
25 Mar 2010
Bankruptcy And Creditors' Rights
Bankruptcy And Creditors' Rights During the past 18 months, the world has felt the impact of derivatives on financial markets. Many businesses have for years used derivative contracts such as currency or interest rate swaps or forward contracts for the purchase of oil, gold, natural gas, wheat or other commodities to hedge their exposure to an unexpected rise or fall in values, interest rates or prices.
United States
5 Feb 2010
When Does A Settlement Make Things Worse?
A common scenario for hotel operators is one in which the operator finds itself in a dispute with the owner about the scope and amount of fees assessed against the property for common reservation systems, corporate overhead and the like.
United States
4 Jun 2009
U.S. Treasury Department Releases Details On Public-Private Partnership Investment Program To Purchase Distressed/Legacy Assets From Financial Institutions Nationwide
In a continuing effort to encourage financial institutions to increase their lending activities and in order to jump start credit markets throughout the country, the U.S. Treasury Department (Treasury) in conjunction with the Federal Deposit Insurance Corporation (FDIC) and the Federal Reserve has announced the Public-Private Investment Program (PPIP).
United States
30 Mar 2009
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