Mondaq All Regions: Accounting and Audit
Collins Barrow National Incorporated
Having led over 1,000 audits of almost every shape and size, I often find myself in possession of extremely confidential and sensitive client financial information.
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...
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.
Fiduciary Group
As you may know one of theFinancial Reporting Standards, FRS 102, is replacing the UK Generally Accepted Accounting Practice by the adoption of a single financial reporting standard...
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
Welcome to part 4 of our 6-part article series about how audit committees ("ACs") can prepare and deal with new legislation.
KPMG Luxembourg
All public interest entities have to tender when required – there is no exception to the rule.
KPMG Malta
This is the third in a series of articles outlining the main differences between GAPSE and GAPSME regulations in relation to its scope, applicability, presentation of financial statements and specific accounting and disclosure requirements.
Moroğlu Arseven
Turkey's Public Oversight Accounting and Auditing Standards Authority has revised certain rules for independent auditors.
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.
Butler Snow LLP
The arcane rules surrounding partnership audits rarely, if ever, come up, and most people don't even know that they exist.
DiGabriele, McNulty, Campanella & Co., LLC
Jim DiGabriele has spearheaded the development of a forensic accounting certificate program for accounting graduate students at Montclair State University.
McDermott Will & Emery
The Delaware DOF promulgated two regulations that would repeal all existing unclaimed property regulations and replace them with a single DOF regulation containing a revised Reporting and Examination Manual.
Senators Charles Grassley (R-Iowa) and Jack Reed (D-Rhode Island) have re-introduced their proposal to open to the public disciplinary proceedings by the Public Company Accounting Oversight Board against accountants.
Brown Smith Wallace
When the Financial Accounting Standards Board (FASB) proposed adding a number of disclosure requirements to the guidance for income taxes, the board sought to balance the cost of the proposed changes with investors' interest in getting more information about tax liabilities.
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").
Reed Smith
Audit provisions are very commonly found in commercial contracts, especially those which involve payment of a licence fee or royalty.
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Erdem & Erdem Law
Mutual funds are obliged to prepare various reports and tables in order to fulfill their financial reporting obligations.
Crowe Soberman LLP
Change is a natural part of life – for people as individuals and in the lifecycle of a business as well. Companies must grow, evolve and re-invent to stay competitive in an ever-changing world.
Jones Day
The United States Patent and Trademark Office may now issue post-registration Office actions requiring evidence of use on multiple goods or services for Section 8 and 71 trademark renewal affidavits.
Rotfleisch & Samulovitch P.C.
CRA is extending the scope of its tax audit techniques by entering the field of data analysis.
TMF Group
Outlined below is what companies need to do differently to keep up with play.
Bennett Jones LLP
As has become its customary practice at this time of the year, the Canada Border Services Agency (CBSA) has published its trade verification (audit) priorities for the coming year.
Jordans Limited
This update summarises the major developments in UK corporate law and regulation for listed and quoted companies since our last update in December 2016.
Fredrikson & Byron, P.A.
Does your trademark registration identify multiple goods or services in a single class? If so, you could be subject to a random audit to make sure you are using your mark with all the goods...
Morrison & Foerster LLP
In a pair of recent speeches, SEC Chief Accountant Wesley R. Bricker emphasized the importance of reinforcing and advancing credible financial reporting through effective audit committees and effective internal control over financial reporting ("ICFR").
Excalibur Special Opportunities LP v Schwartz Levitsky Feldman, is a recent example of a global class proceeding being certified in Ontario.
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