Mondaq USA: Accounting and Audit
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Wesley Bricker discussed (i) the role of financial reporting in financial markets, (ii) the Financial Accounting Standards Board ("FASB") credit losses standard-setting efforts...
Hughes Hubbard & Reed LLP
As part of the Bipartisan Budget Act of 2015 (the "BBA") enacted in November 2015, the rules governing IRS audits of partnerships (including limited liability companies and other entities treated as partnerships for tax purposes)...
Scott & Scott LLP
Schedule P also provides a number of program-specific rules for calculating the number of Processor licenses required for licensed servers.
Scott & Scott LLP
On July 17, 2017, IBM announced that it would allow customers running z/VM Version 6, Release 3 or higher to license the product on a sub-capacity basis.
Scott & Scott LLP
It is not unusual for companies to use virtualization technologies to reduce costs, ensure redundancy, and reduce physical size of the network.
Scott & Scott LLP
IBM regularly informs customers selected for an IBM license review or software audit that it reviews the license position of all of its customers worldwide.
Jones Day
In a much-anticipated decision, on June 27, 2017, the Supreme Court of Delaware reversed the Chancery Court's ruling in Chicago Bridge v. Westinghouse.
Brown Smith Wallace
Are you frustrated by complex accounting jargon? In the July 2017 issue of The Accounting Review, the American Accounting Association (AAA) published findings from a study it conducted...
Cadwalader, Wickersham & Taft LLP
The SEC updated preexisting accounting guidance to conform to Financial Accounting Standards Codification Topic 606 ("Revenue from Contracts with Customers").
Butler Snow LLP
The arcane rules surrounding partnership audits rarely, if ever, come up, and most people don't even know that they exist.
McDermott Will & Emery
In early 2017, the IRS updated its Golden Parachute Payments Audit Technique Guide for the first time since its 2005 issuance.
Cadwalader, Wickersham & Taft LLP
The SEC settled charges against an accounting firm for failing to properly audit an oil company in 2011.
Ostrow Reisin Berk & Abrams
In an effort to provide more useful information to donors, grantors, creditors and other users of the financial statements, the Financial Accounting Standards Board (FASB) released ASU 2016-14...
Thompson Coburn LLP
Effective in 2018, changes in partnership audit rules may apply the following (and other) consequences to partnerships (including LLCs taxed as such): ...
McDermott Will & Emery
On August 1, the Delaware Department of Finance (DOF) published a revised version of its proposed reporting and examination manual regulation addressing audit procedures and method of estimation.
McDermott Will & Emery
On August 9, 2017, the US Court of Appeals for the Third Circuit (Third Circuit), overruling the US District Court for the District of Delaware (District Court), allowed a claim by a holder seeking to prevent...
WilmerHale
In its sixth annual report on voluntary audit committee reporting to shareholders, Ernst & Young observed "similar increases in voluntary audit-related disclosure as in the past several years...
Scott & Scott LLP
Microsoft, like other software publishers, routinely audits customers to help ensure that it is protecting the value of its intellectual property. Microsoft verifies its customers' compliance using several methods.
Scott & Scott LLP
Microsoft and Flexera recently announced a joint initiative that the two companies have touted as a way to transform "the software supply chain" through the use of a standard set of SAM solutions.
Ostrow Reisin Berk & Abrams
If an employee is suspected of stealing assets or cooking the books, it may be time for a forensic accounting investigation.
Most Popular Recent Articles
Jones Day
In a much-anticipated decision, on June 27, 2017, the Supreme Court of Delaware reversed the Chancery Court's ruling in Chicago Bridge v. Westinghouse.
WilmerHale
In its sixth annual report on voluntary audit committee reporting to shareholders, Ernst & Young observed "similar increases in voluntary audit-related disclosure as in the past several years...
Cadwalader, Wickersham & Taft LLP
The SEC settled charges against an accounting firm for failing to properly audit an oil company in 2011.
Ostrow Reisin Berk & Abrams
If an employee is suspected of stealing assets or cooking the books, it may be time for a forensic accounting investigation.
Morrison & Foerster LLP
On August 22, 2017, Stephen Deane, CFA, Investor Engagement Advisor, Office of the Investor Advocate, gave a speech addressing two proposed updates issued by FASB in 2015 (one that would apply to GAAP...
Ogletree, Deakins, Nash, Smoak & Stewart
As explained below, a pay audit may provide your company with valuable protection in the event that a pay differential exists and a pay discrimination claim is filed under state law.
Scott & Scott LLP
IBM regularly informs customers selected for an IBM license review or software audit that it reviews the license position of all of its customers worldwide.
Scott & Scott LLP
Schedule P also provides a number of program-specific rules for calculating the number of Processor licenses required for licensed servers.
Reed Smith
A case recently resolved at the Appellate Tax Board serves as a reminder that Massachusetts' auditors continue to aggressively challenge the following intercompany transactions:
Scott & Scott LLP
On July 17, 2017, IBM announced that it would allow customers running z/VM Version 6, Release 3 or higher to license the product on a sub-capacity basis.
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