Mondaq USA: Accounting and Audit
Eisner Amper
This webinar will provide participants with an overview of representing taxpayers before the IRS' Audit Division. We will review basic techniques in contacting the IRS and preparing for the audit.
Duff and Phelps
While this is a surprise to us and should also be unexpected to those who practice this specialty, it may prove instructive to party advisors.
Cooley LLP
On the PLI panel, the new PCAOB auditing chief focused on the language of the new auditing standard.
Eide Bailly LLP
We recommend the reviews be performed by qualified and credentialed coding and billing staff.
Cooley LLP
The possibility of staggering effective dates is expected to be considered by FASB in July.
WilmerHale
The Guidance responds to this situation by proposing a more extensive disclosure by the auditor to the audit committee.
Eide Bailly LLP
Under the current accounting model for leases, operating leases are not recorded on the balance sheet.
Mayer Brown
In previous blog posts, we have discussed PCAOB Staff Guidance on the basics of critical audit matters (CAMs)
Eide Bailly LLP
An internal audit can provide much insight and potential opportunities for your business, in addition to fulfilling a business requirement.
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
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.
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.
Most Popular Recent Articles
Cooley LLP
As noted above, the SEC has increasingly called out some tailored accounting measures as potentially misleading.
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, ...
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.
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.
Kramer Levin Naftalis & Frankel LLP
On June 18, 2019, the SEC adopted final amendments (the "Amendments") to the auditor independence rules set forth in Rule 2-01(c)(1)(ii)(A) of Regulation S-X (the "Loan Rule")
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.
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.
Eisner Amper
Generally, these costs would be accounted for outside the scope of internal use software.
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.
Eide Bailly LLP
Under the current accounting model for leases, operating leases are not recorded on the balance sheet.
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