Mondaq USA: Accounting and Audit
Mayer Brown
In previous blog posts, we have discussed PCAOB Staff Guidance on the basics of critical audit matters (CAMs)
Eide Bailly LLP
An internal audit can provide much insight and potential opportunities for your business, in addition to fulfilling a business requirement.
Cooley LLP
The SEC has adopted final amendments to the auditor independence rules relating to lending relationships between the auditor and an audit client or certain shareholders of the audit client.
Eisner Amper
A very interesting by-product of the new revenue recognition standards (ASU 2014-09, Revenue from Contracts with Customers – Topic 606) issued on May 28, 2014 and the lease standards (ASU 2016-02, Leases – Topic 842) ...
Duff and Phelps
In February 2019, The Appraisal Foundation released its fourth Valuation in Financial Reporting advisory on the topic of the valuation of contingent consideration.
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board ("FASB") proposed updates to the FASB Accounting Standards Codification ("Codification") to harmonize certain disclosure requirements to be consistent with SEC regulations.
Duff and Phelps
The Delaware Secretary of State will send approximately 200 unclaimed property voluntary disclosure agreement invitations to Delaware incorporated companies throughout the United States within the next few days.
Duff and Phelps
In December 2018, after years of study and public input, the PCAOB adopted amendments and revisions to audit standards that apply when auditing accounting estimates, including fair value measurements.
Cooley LLP
Under PCAOB Rule 3520, the auditor "must be independent of the firm's audit client throughout the audit and professional engagement period," which includes satisfying the independence criteria of the SEC and the PCAOB.
Eide Bailly LLP
The VIX, or Chicago Board Options Exchange (CBOE) Volatility Index, is a representation of the stock market's near-term volatility.
WilmerHale
Last week, the PCAOB issued additional staff guidance on implementation of the upcoming Critical Audit Matters disclosure requirement, offering a "Deeper Dive on the Communication of CAMs."
Mayer Brown
In May, the Public Company Accounting Oversight Board ("PCAOB") posted a preview of its staff's observations made in relation to audits conducted in 2018.
K.Coe Isom LLP
With the way 2019 has started, no one is expecting it to be an easy year for cash flow.
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.
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.
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").
Cooley LLP
Essentially, the concept is intended to capture the matters that kept the auditor up at night, so long as they meet the standard's criteria.
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.
Most Popular Recent Articles
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
Internal auditors are worried that boards are not paying enough attention to—wait for it—internal auditors.
K.Coe Isom LLP
With the way 2019 has started, no one is expecting it to be an easy year for cash flow.
Arnold & Porter
The Boeing Company v. United States, Civil No. 17-1969C (May 29, 2019) reveals the Court of Federal Claims' interpretation of the Cost Accounting Standards statute as primarily benefiting the government, ...
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").
Duff and Phelps
In December 2018, after years of study and public input, the PCAOB adopted amendments and revisions to audit standards that apply when auditing accounting estimates, including fair value measurements.
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 ...
Cooley LLP
Essentially, the concept is intended to capture the matters that kept the auditor up at night, so long as they meet the standard's criteria.
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.
WilmerHale
Last week, the PCAOB issued additional staff guidance on implementation of the upcoming Critical Audit Matters disclosure requirement, offering a "Deeper Dive on the Communication of CAMs."
Article Search Using Filters
Related Topics
Mondaq Advice Center (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners
In association with