Mondaq All Regions: Accounting and Audit
Sparke Helmore Lawyers
Invoice factoring allows a company to sell its unpaid invoices to a third party for an immediate, lump sum amount.
Collins Barrow National Incorporated
Audits and assessments undertaken by the Canada Revenue Agency (CRA) that uncover errors or omissions by a taxpayer can lead to significant penalties.
KCG Partners Law Firm
On 19 March 2018 the annual exchange of views between the Committee on ECON of the European Parliament and the representatives of the IASB and the IFRS Foundation was significant...
KPMG Luxembourg
Tangible assets are typically a significant part of the balance sheet, so reclassifying them is often delicate work—made all the more so by the huge financial statement errors that doing it wrongly can cause.
KPMG Luxembourg
Anything? If not, then you're not alone: most people seem to have been so focused on IFRS 9, 15, and 16, plus new CSR requirements and other new directives, that they have let the ESEF slip by.
KPMG Luxembourg
International Accounting Standard (IAS) 32 Financial Instruments: Presentation defines rules for when a financial instrument is to be classified as equity or liability.
TMF Group
The country has eased slightly in complexity since its 47th placing in the 2017 Financial Complexity Index. Poland is the 51st most complex place in the world for accounting and tax compliance...
TMF Group
Companies operating in Russia, or looking to expand their business there, need to be aware of several accounting and tax regulatory changes which could impact their enterprise.
BSA Ahmad Bin Hezeem & Associates LLP
In his capacity as Ruler of Dubai, Vice President and Prime Minister of the UAE His Highness Sheikh Mohammed bin Rashid Al Maktoum issued Law No. (4) of 2018 ...
Cadwalader, Wickersham & Taft LLP
Comments are due by July 13, 2018.
McLane Middleton, Professional Association
We all know the statistics. In the U.S., 10,000 people are turning 65 each day for the next 20 years. About 60% of all partners in CPA firms are over 50 years old. What does this mean?
Dentons
When primary risk oversight is delegated to an audit committee, rather than handled at the board level or within a separate risk committee or subcommittee, that committee should schedule time...
Cadwalader, Wickersham & Taft LLP
The SEC is seeking comments regarding the proposal.
WilmerHale
In a speech delivered at last week's 2018 Baruch College Financial Reporting Conference, SEC Chief Accountant Wes Bricker discussed objectives of financial reporting and its importance to the markets.
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Wesley Bricker made recommendations to improve the quality of financial reporting for regulatory agencies and firms.
Ropes & Gray LLP
The IRS had issued proposed regulations providing for such a tiered push-out procedure in December 2017.
WilmerHale
The last of the five new members of the Public Company Accounting Oversight Board was sworn in earlier this month.
Dickinson Wright PLLC
The Consolidated Appropriations Act, 2018 ("Act"), was signed into law on March 23rd. The Act contains a number of changes to the partnership audit rules that went into effect for partnerships...
Cadwalader, Wickersham & Taft LLP
The agencies' proposal will ease the adjustment process for banking organizations that adopt the new accounting standards.
Cooley LLP
The Center for Audit Quality has just issued Cybersecurity Risk Management Oversight: A Tool for Board Members.
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Worrells Solvency & Forensic Accountants
Section 588FDA of the Corporations Act provided that it was voidable as an unreasonable director-related transaction.
Norton Rose Fulbright Australia
The article includes a summary of the corporate activity in Australia in recent years around data analytics or big data.
Worrells Solvency & Forensic Accountants
This article examines challenges to the entitlement of creditors in bankrupt estates to vote at meetings of creditors.
Fredrikson & Byron, P.A.
Other recent SEC enforcement actions include proceedings dated January 18 and January 30, each revoking a registration of securities after the respective registrants failed to file several periodic reports.
Worrells Solvency & Forensic Accountants
A DIN could reduce illegal phoenix activity by tracking directors and their relationships to other companies and people.
Worrells Solvency & Forensic Accountants
A company director who receives a statutory demand for payment from a creditor must act appropriately within 21 days.
Worrells Solvency & Forensic Accountants
AFSA has recently released annual statistics, trends and also data about personal insolvency causes for the 2016-17 year.
Worrells Solvency & Forensic Accountants
The judge provided guidance on some key principles around a bankrupt trustee's right of indemnity out of trust assets.
Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
Bezen & Partners
The Capital Markets Board (the "CMB") (Sermaye Piyasası Kurulu) has recently published two new communiqués on the management and independent audit of the information systems...
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