Mondaq USA: Accounting and Audit > Accounting Standards
Cooley LLP
As noted above, the SEC has increasingly called out some tailored accounting measures as potentially misleading.
Cooley LLP
The SEC has adopted final amendments to the auditor independence rules relating to lending relationships between the auditor and an audit client or certain shareholders of the audit client.
Eisner Amper
FASB issued ASC Topic 842, a new lease accounting standard that fundamentally changes the accounting guidance governing all leases.
Eisner Amper
A very interesting by-product of the new revenue recognition standards (ASU 2014-09, Revenue from Contracts with Customers – Topic 606) issued on May 28, 2014 and the lease standards (ASU 2016-02, Leases – Topic 842) ...
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.
Eisner Amper
The new lease standard (ASC 842) has completely changed the way a lessee accounts for a lease.
Arnold & Porter
The Boeing Company v. United States, Civil No. 17-1969C (May 29, 2019) reveals the Court of Federal Claims' interpretation of the Cost Accounting Standards statute as primarily benefiting the government, ...
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
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.
Orrick
Recent developments demonstrate that the SEC Staff is taking to heart the "Open for Business" mantra propagated by political appointees from the recent change in administrations.
Eide Bailly LLP
The VIX, or Chicago Board Options Exchange (CBOE) Volatility Index, is a representation of the stock market's near-term volatility.
Eisner Amper
If you are considering moving your business to a cloud accounting service, there are several questions you should first ask and answer.
Eisner Amper
For most entities, this will have an impact on equipment and real estate leases.
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."
BKD, LLP
As private companies and not-for-profits seek to successfully implement the new lease standard, public company adopters recommend not underestimating the time and resources needed.
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.
Arnold & Porter
The federal banking agencies have issued a final rule addressing pending changes to credit loss accounting under U.S. generally accepted accounting principles, including implementation of the current expected ...
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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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.
Arnold & Porter
The Boeing Company v. United States, Civil No. 17-1969C (May 29, 2019) reveals the Court of Federal Claims' interpretation of the Cost Accounting Standards statute as primarily benefiting the government, ...
Cadwalader, Wickersham & Taft LLP
FINRA notified members that it will assess $8,935,500 to fund the annual budget of the Governmental Accounting Standards Board ("GASB").
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.
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.
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."
Cooley LLP
Coming soon to a financial statement near you: CAMs! Late this summer, in audit reports for large accelerated filers with June 30 fiscal year ends, auditors will begin to disclose "critical audit matters."
Orrick
Recent developments demonstrate that the SEC Staff is taking to heart the "Open for Business" mantra propagated by political appointees from the recent change in administrations.
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.
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