Mondaq USA: Accounting and Audit > Accounting Standards
BKD, LLP
As private companies and not-for-profits seek to successfully implement the new lease standard, public company adopters recommend not underestimating the time and resources needed.
WilmerHale
The discussion in the Preview is intended to offer useful information to auditors as they prepare for upcoming audits and to audit committees as they engage with their auditors.
BKD, LLP
Read on for information on a set of technical corrections covering many CECL implementation and transition issues.
Arnold & Porter
The federal banking agencies have issued a final rule addressing pending changes to credit loss accounting under U.S. generally accepted accounting principles, including implementation of the current expected ...
WilmerHale
Always a fertile source of regulatory perspective, this year's Baruch College Financial Reporting Conference featured a future-oriented theme in remarks by Chief Accountant of the Securities and Exchange Commission ...
WilmerHale
Last week, the Center for Audit Quality released two new resources—an updated Guide to Internal Control over Financial Reporting and a new Tool for Audit Committees: Preparing for the New Credit Losses Standard.
Duff and Phelps
The prospect of increased revenue or, top line, continues to be one of the primary drivers to mergers and acquisitions ("M&A") activity domestically, internationally and across-national borders.
Mayer Brown
It is no secret that the use of non-GAAP financial measures, which are financial measures that are neither calculated nor presented in accordance with U.S. generally accepted accounting principles
Cadwalader, Wickersham & Taft LLP
FINRA notified members that it will assess $8,935,500 to fund the annual budget of the Governmental Accounting Standards Board ("GASB").
Cadwalader, Wickersham & Taft LLP
The Federal Reserve Board, the Office of the Comptroller of the Currency ("OCC"), the FDIC and the National Credit Union Administration updated its FAQ on the new credit losses accounting standard.
Cooley LLP
Coming soon to a financial statement near you: CAMs! Late this summer, in audit reports for large accelerated filers with June 30 fiscal year ends, auditors will begin to disclose "critical audit matters."
Cadwalader, Wickersham & Taft LLP
The Office of the Comptroller of the Currency, the FRB and the FDIC delayed the effective date of the final rule that would amend the capital rule to address changes to credit loss accounting under U.S. GAAP
Akin Gump Strauss Hauer & Feld LLP
As part of its transparency and outreach initiative to its stakeholders, the Public Company Accounting Oversight Board (PCAOB, or "Board") ...
Mayer Brown
Where companies have disclosed repeated or ongoing material weaknesses in internal controls over financial reporting, or where a company's first material weakness requires a restatement
Cadwalader, Wickersham & Taft LLP
The Federal Reserve Board ("FRB") provided guidance on the treatment of operating leases for state member banks under Regulation H.
Cooley LLP
To fulfill their oversight responsibilities, audit committees typically evaluate the outside auditor at least annually to determine, in part, whether the auditor should be engaged for the subsequent fiscal year.
Ostrow Reisin Berk & Abrams
Here are four major changes that are likely to save taxes for domestic manufacturers.
Cadwalader, Wickersham & Taft LLP
In its March 8, 2019 Financial Institution Letter, the Federal Financial Institutions Examination Council ("FFIEC") finalized revisions to the Consolidated Reports of Condition and Income ...
Cooley LLP
In this PCAOB staff inspection brief, issued at the end of last week, the PCAOB discusses its new strategic plan, which includes conducting "an ongoing dialogue" with audit committee chairs when their companies' audits are subject to PCAOB inspection.
WilmerHale
Yesterday, the Public Company Accounting Oversight Board issued its 2019 Staff Inspections Outlook for Audit Committees which offers a concise outline of what audit committees should expect from the PCAOB's 2019 inspections activities.
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Jeffer Mangels Butler & Mitchell LLP
The SEC warns public companies that lax cybersecurity practices could violate rules governing internal accounting controls, and offer nine scams as cautionary tales.
Cooley LLP
To fulfill their oversight responsibilities, audit committees typically evaluate the outside auditor at least annually to determine, in part, whether the auditor should be engaged for the subsequent fiscal year.
Akin Gump Strauss Hauer & Feld LLP
As part of its transparency and outreach initiative to its stakeholders, the Public Company Accounting Oversight Board (PCAOB, or "Board") ...
Cooley LLP
Coming soon to a financial statement near you: CAMs! Late this summer, in audit reports for large accelerated filers with June 30 fiscal year ends, auditors will begin to disclose "critical audit matters."
Mayer Brown
It is no secret that the use of non-GAAP financial measures, which are financial measures that are neither calculated nor presented in accordance with U.S. generally accepted accounting principles
Cadwalader, Wickersham & Taft LLP
The Federal Reserve Board, the Office of the Comptroller of the Currency ("OCC"), the FDIC and the National Credit Union Administration updated its FAQ on the new credit losses accounting standard.
WilmerHale
Yesterday, the Public Company Accounting Oversight Board issued its 2019 Staff Inspections Outlook for Audit Committees which offers a concise outline of what audit committees should expect from the PCAOB's 2019 inspections activities.
WilmerHale
Always a fertile source of regulatory perspective, this year's Baruch College Financial Reporting Conference featured a future-oriented theme in remarks by Chief Accountant of the Securities and Exchange Commission ...
Arnold & Porter
The federal banking agencies have issued a final rule addressing pending changes to credit loss accounting under U.S. generally accepted accounting principles, including implementation of the current expected ...
Cadwalader, Wickersham & Taft LLP
FINRA notified members that it will assess $8,935,500 to fund the annual budget of the Governmental Accounting Standards Board ("GASB").
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