Mondaq All Regions: Accounting and Audit
Alexander Holburn Beaudin + Lang LLP
On January 30, 2009, the Securities and Exchange Commission ("Commission") adopted rules to require domestic public companies and foreign private issuers that prepare their financial statements...
Collins Barrow National Incorporated
During times of economic uncertainty, one might expect that an entity would have fewer accounting issues to consider because activity levels often decrease.
Cayman Finance
Sheree Ebanks explains how the Cayman Islands Institute of Professional Accountants has evolved since its inception.
Deloitte Cyprus
Introduction Leasing is an important financing activity for large corporate and financial institutions with the majority not reported on balance sheet.
SKP Business Consulting LLP
Pursuant to the introduction of the Indian Accounting Standards (Ind AS) vide notification dated 16 February 2015, by the Ministry of Corporate Affairs (MCA), companies covered by...
TMF Group
Statement of Cash Flows are now considered independent and separate documents in Italy, and companies must prepare them as such for financial statements starting 1 January 2016.
KPMG Luxembourg
All public interest entities have to tender when required – there is no exception to the rule.
KPMG Luxembourg
How have the roles and responsibilities of audit committees ("ACs") changed in the wake of new regulation that has recently become effective?
De Brauw Blackstone Westbroek N.V.
As of 1 January 2017, the duties of audit committees at listed companies in the Netherlands have been extended following implementation of the European Audit Directive and Audit Regulation.
Moroğlu Arseven
Turkey's Public Oversight, Accounting and Auditing Standards Authority ("Authority") has softened restrictions for individuals working as independent auditors.
Debenhams Ottaway
Poor cash flow is often cited as the primary reason for businesses failing. You can protect your business by having systems in place that make collecting unpaid invoices as hassle free as possible.
Jordans Trust Company
"The Writing's on the wall for paper filing", and "Don't get left behind, file online", are the messages coming out of Companies House in their current campaign to promote their digital services...
The Sovereign Group
Many Free Zone Companies incorporated in DMCC, DWC and JAFZA are leaving themselves exposed to potential fines and the non-renewal of their trading licence for failure to comply with one particular regulatory requirement.
Scott & Scott LLP
Oracle maintains what I consider to be the most aggressive audit program of any major software publisher.
Morrison & Foerster LLP
The use of non-GAAP financial measures by public companies continues to be an area of growing concern for the Securities and Exchange Commission ("SEC").
WilmerHale
SEC Acting Chairman Michael Piwowar, a Republican, and his lone counterpart, Commissioner Kara M. Stein, a Democrat, found common ground yesterday and amended the SEC's rules...
Baker Newman Noyes
On May 28, 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers.
Ostrow Reisin Berk & Abrams
Take a few minutes to review this letter. It generally contains advice on ways to make your business more efficient and profitable and less risky.
Reed Smith
Audit provisions are very commonly found in commercial contracts, especially those which involve payment of a licence fee or royalty.
WilmerHale
Recently, KPMG released its 2017 Global Audit Committee Pulse Survey, which reports on audit committee activities based on survey responses from 800 audit committee members across 42 countries.
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WilmerHale
Recently, KPMG released its 2017 Global Audit Committee Pulse Survey, which reports on audit committee activities based on survey responses from 800 audit committee members across 42 countries.
Reed Smith (Worldwide)
On 31 January 2017, the Department for Business, Energy and Industrial Strategy published guidance on these obligations which gives some much needed further detail on how the new obligations will work.
SKP Business Consulting LLP
Pursuant to the introduction of the Indian Accounting Standards (Ind AS) vide notification dated 16 February 2015, by the Ministry of Corporate Affairs (MCA), companies covered by...
Morrison & Foerster LLP
The use of non-GAAP financial measures by public companies continues to be an area of growing concern for the Securities and Exchange Commission ("SEC").
Erdem & Erdem Law
Mutual funds are obliged to prepare various reports and tables in order to fulfill their financial reporting obligations.
Borden Ladner Gervais LLP
The Court of Appeal for Ontario released its decision last week in Canadian Imperial Bank of Commercie v. Deloitte & Touche.
Deloitte
With the adoption of the IFRS 9 accounting standard into EU law, it is full steam ahead for banks to deploy credit models that estimate Expected Credit Loss (ECL) accounting values.
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