Mondaq USA: Accounting and Audit
Shearman & Sterling LLP
The Accounting Directive has been amended by a directive dealing with the disclosure of non-financial and diversity information by certain large companies and groups.
Armanino
Almost every company will be affected in some way. But companies in some industries are expected to feel the changes more than others.
Armanino
The latest ASU gives an acquired entity the option to apply pushdown accounting* when there is a change-of-control event.
Armanino
If a business elects to use the new alternative, it must also use the private company goodwill amortization alternative created in FASB Update No. 2014-02.
McDermott Will & Emery
OIG is sending audit notice letters requesting specific information and documents, including documentation of compliance with the particular meaningful use measures under review, to each provider in the audit sample.
Dentons (US)
Here is a quick update on a few of the critical issues being addressed by the Drafting Committee of the Uniform Law Commission (ULC), which is working on a revised Uniform Unclaimed Property Act.
Scott & Scott LLP
Agreements often contain clauses allowing the parties to review books and records, "Books and Records" clauses.
Dickstein Shapiro LLP
Delaware is in the midst of reforming its unclaimed property audit rules, a move that will inevitably affect the myriad businesses headquartered or incorporated there.
Grant Thornton LLP
Software companies are facing a transition to comply with the major accounting changes contained in the new revenue recognition guidance, Accounting Standards Update (ASU) 2014-09.
Reed Smith
The Delaware Legislature appears to have heard some of the complaints of the unclaimed property community.
Dickstein Shapiro LLP
Delaware, like most states, requires that certain types of unclaimed property be reported and turned over to the State.
Ostrow Reisin Berk & Abrams
Principals of good financial management call for having a valid accountable plan for employee expense reimbursements for all businesses or organizations, whether for-profit or not-for-profit.
Scott & Scott LLP
The software-audit language contained in IBM’s standard license agreements never has been anything that anyone would mistake for customer-focused or even very fair contract terms.
Scott & Scott LLP
Recent trends indicate that software publishers are increasingly initiating direct software audits instead of outsourcing the auditing process to entities such as the BSA.
Grant Thornton LLP
It is indeed time for audit committees to begin work on implementing this wide-ranging, extraordinarily significant accounting standard.
Bradley Arant Boult Cummings LLP
The Governmental Accounting Standards Board has issued an exposure draft of a proposed statement.
Grant Thornton LLP
The IRS concluded that an S corporation’s accumulated adjustment account (AAA) was zero on the first day of its effective S corporation election.
Foley Hoag LLP
As a reminder, investment advisers who are subject to any state registration, renewal or notice filing fees must fund their IARD accounts by December 12 in order to cover such fees.
Orrick
On November 18, the Federal Reserve Board, the FDIC and the OCC proposed clarifications to the revised regulatory capital rules adopted by the agencies in July 2013.
Scott & Scott LLP
Many online service providers are well aware that Microsoft’s Services Provider License Agreement (SPLA) entails a licensing framework that can be difficult to manage.
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Ostrow Reisin Berk & Abrams
By themselves, financial statements provide limited insight into a manufacturer’s performance.
Andrews Kurth LLP
The Public Company Accounting Oversight Board recently adopted new Auditing Standard No. 18, Related Parties.
Mayer Brown
Audit Committees have seen their responsibilities increase dramatically in 2014.
TMF Group
Timely filing of your annual reports in those US states in which you're registered to do business is a vital part of keeping in good standing.
Shearman & Sterling LLP
Last year, Saba Software, the two vice presidents that were responsible for the improper accounting practices and the CEO reached settlements with the SEC.
Armanino
In 2014, the IRS increased its scrutiny of stock option pricing and began an audit program for 409A deferred compensation plans.
McDermott Will & Emery
In this year's Budget Bill, the limitation provision was amended with respect to taxable years beginning on or after January 1, 2015 (the provision was not changed for taxable periods beginning before January 1, 2015).
Scott & Scott LLP
There is a set of related questions our software-audit clients frequently ask us that boil down to variations on one or more of the following: Why am I being audited?
Scott & Scott LLP
The software-audit language contained in IBM’s standard license agreements never has been anything that anyone would mistake for customer-focused or even very fair contract terms.
Armanino
Almost every company will be affected in some way. But companies in some industries are expected to feel the changes more than others.
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