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 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.
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Mayer Brown
Audit Committees have seen their responsibilities increase dramatically in 2014.
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.
Ostrow Reisin Berk & Abrams
The new IRS regulations are going to create many accounting questions and tax issues for the 2014 tax year.
Scott & Scott LLP
No one likes to be audited. In most cases, there is little that a business can do at the outset of an audit to avoid licensing exposure, if that business has historically inadequate software asset management processes.
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?
Grant Thornton LLP
The IRS on June 1 released guidance that modifies general procedures for changing a method of accounting.
Scott & Scott LLP
It is important to respond to software audit requests, and if in doubt, request that the auditor establish and prove its right to audit.
Dickinson Wright PLLC
On June 10 and 15, 2015, the U.S. Environmental Protection Agency (EPA) rolled out a new system for e-reporting violations being disclosed pursuant to EPA's audit policy...
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.
Fox Rothschild LLP
In a recent case, a Washington state apple orchard was fined millions of dollars for failing an ICE (Immigration and Customs Enforcement) audit.
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