Mondaq USA: Accounting and Audit
Shearman & Sterling LLP
On 17 November 2015, BIS published updated proposals to amend the Companies Act 2006.
Ostrow Reisin Berk & Abrams
Your organization has just received its first federal grant award and everyone is thrilled.
Ostrow Reisin Berk & Abrams
Your sales team closes a custom order for a new customer. Then, the production crew works diligently to meet the order's two-week deadline.
Baker Newman Noyes
On February 25, 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2016-02, "Leases (Topic 842)."
Baker Newman Noyes
On April 27, 2016, the FASB met and voted to proceed with the issuance of CECL and they expect the final ASU to be published in June 2016.
Cadwalader, Wickersham & Taft LLP
IOSCO published a survey that identified audit committee practices that could improve the quality of audits at publicly listed entities.
WilmerHale
On May 11, the Public Company Accounting Oversight Board unanimously agreed to repropose a revised auditing standard governing the contents and form of the audit report delivered by registered public accounting firms in their audits of public company financial statements.
Brown Smith Wallace
Any time you buy, build or remodel a building, there's an opportunity for a cost segregation study.
WilmerHale
On May 17, 2016, the SEC's Division of Corporation Finance escalated the SEC's efforts to curb perceived misuse of non-GAAP financial measures with the issuance of a revised set of Compliance and Disclosure Interpretations (CDIs).
Brown Smith Wallace
On March 30, the Financial Accounting Standards Board (FASB) published an updated standard to simplify some provisions in share-based compensation accounting.
Brown Smith Wallace
This May marks the second anniversary of the publication of the landmark revenue recognition standard.
Morrison & Foerster LLP
On May 9, 2016, the Securities and Exchange Commission issued an order approving the proposal of the Public Company Accounting Oversight Board to adopt new rules...
Butler Snow LLP
The most recent " Summary of FASB Developments" prepared by Randy McClanahan for the Spring Meeting of the ABA Business Law Section Law and Accounting Committee.
WilmerHale
On April 5, the PCAOB issued a report regarding compliance with Auditing Standard No. 16, Communications with Audit Committees (AS No. 16), based on its inspections of issuer audits during its 2014 inspection cycle.
Brown Smith Wallace
In 2014, the Financial Accounting Standards Board (FASB) published four reporting alternatives to simplify U.S. Generally Accepted Accounting Principles (GAAP) for private companies.
Grant Thornton LLP
ASU 2016-03, Effective Date and Transition Guidance – a consensus of the Private Company Council, amends all existing Private Company Council (PCC) alternatives...
Grant Thornton LLP
The guidance in ASU 2016-01 is effective for "public business entities," as defined, for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years.
Grant Thornton LLP
Incorporating data analytics into the internal audit function makes tremendous sense given the increased regulation on businesses, especially in banking, health care, insurance and financial services organizations.
WilmerHale
Judging by the frequency of recent news reports and SEC staff speeches focused on non-GAAP financial measures, audit committees may be well served to take a fresh look at the non-GAAP measures reported by their companies.
WilmerHale
Consistent with its current focus on internal control over financial reporting (ICFR), the Securities and Exchange Commission recently sanctioned a company and individuals for failing to adequately evaluate and audit the company's ICFR.
Most Popular Recent Articles
Ropes & Gray LLP
With New Year's behind us and roughly four and a half months to go until the calendar 2015 conflict minerals filings are due, many companies are ramping up their compliance efforts in earnest.
TMF Group
Global expansion is high in the agenda for many US companies but along with new opportunities it also brings tax and accounting challenges.
Williams Benator & Libby, LLP
In the next three to five years, as much as 40 percent of private business owners will retire, in most cases selling their business, according to various sources.
Troutman Sanders LLP
If you work in Human Resources, you are surely familiar with the Employment Eligibility Verification Form I-9, and depending on the size of your company's workforce, you might complete new I-9s on a regular basis.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
As the ACA audit era approaches, many employers are wondering: what will happen?
Scott & Scott LLP
Following the conclusion of a software audit, Microsoft's standard practice is to require an audited company to purchase licenses associated with calculated "unlicensed use" within a set period of time...
McDermott Will & Emery
The Bipartisan Budget Act of 2015, P.L. 114-74, added new partnership audit rules, which are generally effective for tax years beginning in 2018.
Ostrow Reisin Berk & Abrams
Your sales team closes a custom order for a new customer. Then, the production crew works diligently to meet the order's two-week deadline.
Ostrow Reisin Berk & Abrams
Your organization has just received its first federal grant award and everyone is thrilled.
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