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Searching Content indexed under Accounting Standards by Shearman & Sterling LLP ordered by Published Date Descending.
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Accounting Directive: European Parliament Resolution On Proposed Country-By-Country Tax Reporting Directive
On 27 March 2019, the European Parliament resolved to adopt, with amendments, the Commission's proposal for a directive to amend the Accounting Directive (2013/34/EU) as regards disclosure of income tax information
European Union
25 Jul 2019
2
Governance & Securities Law Focus: Asia Edition, February 2019
In this newsletter, we provide a snapshot of the principal Asian, U.S., European and selected international governance and securities law developments of interest to Asian corporates and financial institutions.
Worldwide
19 Feb 2019
3
Hampton-Alexander Publishes Third Annual Report On Improving Gender Balance In FTSE Leadership
On 13 November 2018, Hampton-Alexander published its third annual report on improving gender balance in FTSE leadership, assessing the progress that has been made since its predecessor,
United States
1 Feb 2019
4
FRC Publishes Review Of Reporting By Smaller Listed And AIM Companies
On 6 November 2018, the FRC published a report aimed at encouraging better reporting by allowing users to access the quality of management's decisions.
United States
1 Feb 2019
5
FRC Launches Project To Reconsider Purposes Of Corporate Reporting
On 30 October 2018, the FRC launched a project which will review current financial and non-financial reporting practices, consider what information shareholders and other investors require,
United States
1 Feb 2019
6
European Commission Publishes Final Draft Commission Delegated Regulation On The Specification Of A Single Electronic Reporting Format
On 17 December 2018, the European Commission published a final draft text of its delegated regulation with regard to regulatory technical standards on the specification of a single reporting format.
European Union
30 Jan 2019
7
Northern District Of Texas Dismisses With Prejudice Accounting-Related Claims For Failure To Adequately Allege Scienter
On September 11, 2018, Judge Barbara M. G. Lynn of the United States District Court for the Northern District of Texas dismissed with prejudice a third amended putative class action complaint ...
United States
19 Sep 2018
8
FRC Publishes Report On Digital Future Of Corporate Reporting
On 13 December 2017, the FRC's Financial Reporting Lab announced publication of its report on the digital future of corporate reporting.
UK
28 Feb 2018
9
ESMA Publishes Listed Company Enforcement Priorities For 2017 Financial Statements
On 27 October 2017, ESMA published its annual public statement on European common enforcement priorities for 2017 IFRS financial statements, setting out the priorities that listed companies ...
European Union
23 Feb 2018
10
SEC Provides An Update On The Implementation Of The New Credit Losses Standard
On 4 December 2017, Robert B. Sledge of the SEC's Office of the Chief Accountant provided some remarks before the 2017 AICPA Conference on current SEC and PCAOB developments.
United States
21 Feb 2018
11
Commission Staff Provides Regulatory Guidance For Accounting Impacts Of The Tax Cuts And Jobs Act
On 22 December 2017, the President signed the Tax Cuts and Jobs Act into law, and, on the same day, the Staff announced publication of Staff Accounting Bulletin No. 118 ...
United States
20 Feb 2018
12
SEC Updates Accounting And Financial Reporting Manual
On 1 December 2017, the SEC's Division of Corporation Finance released an updated version of its Accounting and Financial Reporting Manual.
United States
20 Feb 2018
13
SEC Updates Interpretive Guidance On Revenue Recognition For Bill-And-Hold Arrangements
On 28 August 2017, the Staff updated its interpretive guidance relating to revenue recognition for bill-and-hold arrangements through a release as well as a "Staff Accounting Bulletin".
United States
2 Nov 2017
14
Personal Liability For Senior Accounting Officers Over Tax Accounting Arrangements— First Court Decision Provides A Cautionary Tale
The UK Senior Accounting Officer (SAO) regime was brought in by the Finance Act 2009 and requires large companies and groups to identify the individual who is responsible for certifying to the UK tax authority (HMRC) ...
UK
1 Sep 2017
15
PCAOB Adopts New Auditor Reporting Standard
On 1 June 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted new standard S 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.
United States
9 Aug 2017
16
ICAEW And ICAS Publish Updated Guidance On Realised And Distributable Profits Under The Companies Act 2006 (CA 2006)
The Institute of Chartered Accountants in England and Wales ("ICAEW") and the Institute of Chartered Accountants of Scotland ("ICAS") have published a technical note (TECH02/17) which provides updated guidance...
UK
8 Aug 2017
17
FRC Report On Companies' Tax Reporting
On 31 October 2016, the FRC published a report following its review of certain aspects of tax reporting of 33 pre-informed FTSE 350 companies' annual reports and accounts.
UK
10 Feb 2017
18
Financial Reporting FRC Financial Reporting Guidance To Listed Companies On 2016 Annual Reports
On 11 October 2016 the FRC published its advice to audit committee chairs and finance directors of listed companies, highlighting key issues and improvements it considers can be made to annual reports in the 2016 reporting season.
UK
10 Feb 2017
19
European Banking Authority Launches Second Impact Assessment On Implementation Of IFRS 9
On November 24, 2016, the EBA announced the launch of a second impact assessment on the implementation of International Financial Reporting Standard 9.
European Union
10 Feb 2017
20
Accounting Directive: Third Country Extractive Industries Equivalence Decision In Relation To Canada
In order to reduce administrative burden and avoid double reporting issues, EU companies may choose to prepare their reports in compliance with the reporting requirements of a third country...
European Union
7 Feb 2017
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