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.
Foley & Lardner
Audit committees have primary responsibility for overseeing the integrity of a company's accounting and financial reporting processes.
Scott & Scott LLP
I am a partner in Scott & Scott, LLP a firm that focuses on technology law matters in Southlake, Texas.
Almost every company will be affected in some way. But companies in some industries are expected to feel the changes more than others.
The latest ASU gives an acquired entity the option to apply pushdown accounting* when there is a change-of-control event.
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 IBMís 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 corporationís 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.
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In turn, many companies do not do a particularly good job of recording employee time, and that gives rise to missing or incomplete records, mistakes, unapproved changes, and many more timekeeping problems.
Caplin & Drysdale
On July 17, 2015, the Internal Revenue Service released three new "practice units," each examining a particular type of transaction involving a controlled foreign corporation.
Reinhart Boerner Van Deuren S.C.
Over the past few years, Congress has dramatically cut the IRS' budget. In fiscal2015 alone it was cut by more than $346million.
Rumberger, Kirk & Caldwell, P.A.
For most covered entities, HIPAA Privacy Rules' April 14, 2003, enforcement deadline has come and gone with great relief that all measures are in place.
Smith Gambrell & Russell LLP
Our legal system operates on the expectation that there is a rule of law that stands as a clear and unambiguous guidepost for retrospectively judging the conduct of our personal and business affairs.
Reed Smith
On July 22, 2015, the governor signed Senate Bill 141, which makes significant revisions to the Delaware Abandoned and Unclaimed Property statute.
Bradley Arant Boult Cummings LLP
A NQDC is generally an arrangement to pay an employee or independent contractor compensation in the future.
Ostrow Reisin Berk & Abrams
The new IRS regulations are going to create many accounting questions and tax issues for the 2014 tax year.
Grant Thornton LLP
The IRS on June 1 released guidance that modifies general procedures for changing a method of accounting.
Mayer Brown
Audit Committees have seen their responsibilities increase dramatically in 2014.
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