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.
Shearman & Sterling LLP
The European Commission published a non-binding Q&A on both the implementation of the directive (2006/43/EU) amending the Statutory Audit Directive (2006/43/EC).
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.
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.
Grant Thornton LLP
The IRS concluded that a taxpayer, a professional moving company, couldn’t use the recurring item exception to economic performance for its payments to customers.
Waller Lansden Dortch & Davis
Article from Waller Law.
Scott & Scott LLP
Software publishers have increasingly identified software audits as potential revenue-generating exercises, which has led to a rise in the number of companies targeted.
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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.
Grant Thornton LLP
The IRS recently released two Revenue Procedures that provide a comprehensive update to the procedures for filing both automatic and non-automatic accounting method changes.
Ostrow Reisin Berk & Abrams
By themselves, financial statements provide limited insight into a manufacturer’s performance.
McGuireWoods LLP
Knowingly employing an unauthorized worker is prohibited by federal law.
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.
McDermott Will & Emery
Once a business attains a certain level of success, an aircraft often becomes a valued asset.
Bradley Arant Boult Cummings LLP
The Department of Health and Human Services Office for Civil Rights ("OCR") will soon begin auditing covered entities for compliance with the HIPAA Privacy and Security Rules...
McDermott Will & Emery
On February 6, 2015, the U.S. Securities and Exchange Commission (SEC) imposed sanctions against four China-based accounting firms for their refusal to surrender documents...
Grant Thornton LLP
Audit committees have significant responsibility over a company’s tax and reputational issues. At stake are the potential for a financial restatement or tarnish on the company’s reputation.
Ostrow Reisin Berk & Abrams
The new IRS regulations are going to create many accounting questions and tax issues for the 2014 tax year.
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