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Searching Content indexed under Accounting Standards by Withers LLP ordered by Published Date Descending.
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US Corporate Law News: FASB Re-Amends Definition Of 'Materiality'
The clarified definition received wide backlash because of the definitions suggestion that only legal professionals can make materiality judgments.
United States
20 Sep 2018
2
US Corporate Law News: PCAOB Seeks Public Comment On Its Drafting Five-Year Strategic Plan
On August 10, 2018, the Public Company Accounting Oversight Board released a draft of its five-year strategic plan. For the first time, PCAOB is seeking public comment on the draft plan...
United States
2 Sep 2018
3
US Corporate Law News: FASB Drops Plan To Conform US GAAP Definition Of Materiality To Judicial Definition
The idea was originally proposed in September 2015 but was met by heavy criticism and the change was never officially made.
United States
30 Nov 2017
4
U.S. Corporate Law News: PCAOB Issues Practice Alert Regarding Audits Of Customer Contract Revenue
The Public Company Accounting Oversight Board (PCAOB) recently issued Staff Audit Practice Alert No. 15.
United States
13 Nov 2017
5
SEC Fines Sandridge Energy $1.4 Million For Whistleblower Retaliation, Glass Lewis Updates Proxy Paper Guidelines, And New Revenue Recognition Rules Applicable To Public Entities
The holding by the SEC's fine against SandRidge Energy for its retaliatory actions against a whistleblower and its illegal anti-whistleblower employee separation agreements..
UK
10 Jan 2017
6
Corporate News Roundup 4/25/16: Modernizing Regulation S-K; DOJ Sues ValueAct; PE Funds Found Liable For ERISA Withdrawal Liability; Proposed Amendments To DGCL
In April 2016, the SEC issued a concept release soliciting public comments on modernizing and improving certain business and financial disclosure requirements under Regulation S-K...
United States
4 May 2016
7
Acccounting And Legacy Income - New SORP
The Charity Commission and the Office of the Scottish Charity Regulator have put out to consultation a draft new Statement of Recommended Practice (SORP) called the Exposure Draft SORP.
UK
27 Aug 2013
8
Treasury Announces NHS Charities’ Accounts Consolidation
HM Treasury yesterday announced that International Accounting Standard 27, Consolidated and Separate Financial Statements (‘IAS 27') will apply to all NHS bodies from 1 April 2013.
UK
11 Jul 2011
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