Mondaq USA: Accounting and Audit
Shearman & Sterling LLP
On 27 May 2014, the directive amending the Statutory Audit Directive and a new regulation regarding the statutory audit of public interest entities were published.
Morgan Lewis
The SEC recently approved the PCAOB’s proposed standards and amendments to establish auditing and attestation standards applicable to audits of brokers and dealers registered with the SEC.
Scott & Scott LLP
When a publisher sends an audit notice, many companies wonder why they have to cooperate with the audit.
Scott & Scott LLP
Microsoft licensing is a complex, multi-faceted undertaking, with different rules and license metrics applying to different products.
Reinhart Boerner Van Deuren S.C.
At its 2014 Summer Meeting yesterday, the NAIC adopted amendments to its model regulation concerning Long Term Care Insurance.
Reinhart Boerner Van Deuren S.C.
The Actuarial Standards Board has issued a request for comments regarding the standards governing actuarial work for public pension plans.
Shearman & Sterling LLP
The SEC charged Ernst & Young LLP with violations of auditor independence rules that require firms to maintain their objectivity and impartiality with clients.
Shearman & Sterling LLP
On 10 June 2014, the Public Company Accounting Oversight Board adopted a new auditing standard and amendments to its auditing standards.
Cadwalader, Wickersham & Taft LLP
In almost every capital markets securities offering, a significant amount of time and party resources are spent on conducting a thorough due diligence investigation into the affairs of the issuer.
Morrison & Foerster LLP
On June 24, 2014, the Public Company Accounting Oversight Board released staff guidance to help auditors of brokers and dealers registered with the SEC plan.
HMWC
The overhaul of the revenue recognition accounting standard has been on the convergence agenda of the FASB and the IASB since 2002.
Ostrow Reisin Berk & Abrams
By themselves, financial statements provide limited insight into a manufacturer’s performance.
Fox Rothschild LLP
In January 2014, two new accounting standards were issued providing accounting alternatives specifically for private companies.
Scott & Scott LLP
In a typical Microsoft audit of software licensed under perpetual licenses, the auditors usually will compare installations of Microsoft products against licenses owned.
Scott & Scott LLP
Autodesk, Inc. uses a variety of resources to identify potential audit targets.
Scott & Scott LLP
During a software audit, the timing and course of the project typically follows a fairly well-worn path.
Reinhart Boerner Van Deuren S.C.
Sometimes you don’t know who won an appeal until the very last pages of the decision, but not so in "San Allen, Inc. v. Buehrer".
PwC Malta
IFRS continues to receive attention in the US despite the recent end to an era of joint standard setting.
Morgan Lewis
Recommendations that audit committees provide more robust discussions in their reports that are included by public companies in their proxy statements are getting more attention.
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
If you have received a software audit request from your software vendor, you are not alone.
Most Popular Recent Articles
Ostrow Reisin Berk & Abrams
Cash contributions are fundamental sources of revenue for your organization; however, do not underestimate the importance and value of receiving gifts-in-kind.
Mayer Brown
Audit Committees have seen their responsibilities increase dramatically in 2014.
Morrison & Foerster LLP
Much has changed since the collapse of Enron in 2001 and the ensuing avalanche of financial fraud cases brought by the SEC.
Cadwalader, Wickersham & Taft LLP
Over the past two years, the OCIE has increased its examination efforts and has morphed into a powerful tool for the SEC’s Division of Enforcement.
Reinhart Boerner Van Deuren S.C.
At its 2014 Summer Meeting yesterday, the NAIC adopted amendments to its model regulation concerning Long Term Care Insurance.
WilmerHale
The American Bar Association Business Law Section has issued the Auditor’s Letter Handbook—Second Edition.
Scott & Scott LLP
Microsoft licensing is a complex, multi-faceted undertaking, with different rules and license metrics applying to different products.
Grant Thornton LLP
A summary on the FASB’s Exposure Draft on the impairment of financial instruments.
Archer & Greiner P.C.
If your company is a staffing agency contracting with independent contractors to provide services to third parties or you regularly contract with independent contractors to fill staffing needs, be prepared for a new and aggressive attack by the Internal Revenue Service ("IRS").
McDermott Will & Emery
Once a business attains a certain level of success, an aircraft often becomes a valued asset.
Article Search Using Filters
Related Topics
Popular Authors
Popular Contributors
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners