Mondaq All Regions: Accounting and Audit
Worrells Solvency & Forensic Accountants
This article covers the options that can improve cash flow and, when insufficient, where to get additional funding.
Fasken Martineau
In order to increase tax transparency across the globe, the Organisation for Economic Co-operation and Development (OECD) adopted the Common Reporting Standard (CRS) on July 15, 2014.
DMS Governance Ltd
On 30 August 2017, the Department of International Tax Cooperation issued an update with respect to U.S. FATCA and the Common Reporting Standard:
Deloitte Nigeria
Upgrading to the latest International Financial Reporting Standards (IFRS 9) is a large transformational event for all financial institutions, regardless of their size and complexity.
Wierzbowski Eversheds Sutherland
The act on the statutory auditors sets new rules for the establishment of audit committees and limits the ability of audit firms to provide services.
Wozniak Legal
Internal audits and thorough documentary analyses are often triggered by regulatory investigations, so as to enable companies under inspection to respond to the regulator's demands.
Moroğlu Arseven
Turkey has introduced a new Financial Reporting Standard for Large and Medium-Sized Companies, relevant to entities which are currently subject to independent audit, but are exempt from applying the Turkish Financial Reporting Standards.
Shearman & Sterling LLP
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) ...
ICSA
New insurance accounting rules threaten to be just as complex as their forebears.
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Wesley Bricker discussed (i) the role of financial reporting in financial markets, (ii) the Financial Accounting Standards Board ("FASB") credit losses standard-setting efforts...
Hughes Hubbard & Reed LLP
As part of the Bipartisan Budget Act of 2015 (the "BBA") enacted in November 2015, the rules governing IRS audits of partnerships (including limited liability companies and other entities treated as partnerships for tax purposes)...
Scott & Scott LLP
Schedule P also provides a number of program-specific rules for calculating the number of Processor licenses required for licensed servers.
Scott & Scott LLP
On July 17, 2017, IBM announced that it would allow customers running z/VM Version 6, Release 3 or higher to license the product on a sub-capacity basis.
Scott & Scott LLP
It is not unusual for companies to use virtualization technologies to reduce costs, ensure redundancy, and reduce physical size of the network.
Scott & Scott LLP
IBM regularly informs customers selected for an IBM license review or software audit that it reviews the license position of all of its customers worldwide.
Jones Day
In a much-anticipated decision, on June 27, 2017, the Supreme Court of Delaware reversed the Chancery Court's ruling in Chicago Bridge v. Westinghouse.
Brown Smith Wallace
Are you frustrated by complex accounting jargon? In the July 2017 issue of The Accounting Review, the American Accounting Association (AAA) published findings from a study it conducted...
Cadwalader, Wickersham & Taft LLP
The SEC updated preexisting accounting guidance to conform to Financial Accounting Standards Codification Topic 606 ("Revenue from Contracts with Customers").
Butler Snow LLP
The arcane rules surrounding partnership audits rarely, if ever, come up, and most people don't even know that they exist.
McDermott Will & Emery
In early 2017, the IRS updated its Golden Parachute Payments Audit Technique Guide for the first time since its 2005 issuance.
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Jones Day
In a much-anticipated decision, on June 27, 2017, the Supreme Court of Delaware reversed the Chancery Court's ruling in Chicago Bridge v. Westinghouse.
Worrells Solvency & Forensic Accountants
Rarely is there a perfect asset structure, but a corporate structure's intended benefits are good if effectively managed.
Shearman & Sterling LLP
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) ...
Rotfleisch & Samulovitch P.C.
Building a new home, or renovating an old one, can be a stressful and overwhelming process. CRA can add to the stress by conducting a GST/HST Tax Audit.
Worrells Solvency & Forensic Accountants
This article covers the options that can improve cash flow and, when insufficient, where to get additional funding.
Deloitte
On 14 December 2015, the Ministry of Corporate Affairs (MCA) came out with a notification pertaining to reporting of frauds..
Levy & Salomão Advogados
The automatic exchange of financial information is a world reality. By the end of September the third round of exchange among several countries and the Unites States, under FATCA.
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 has introduced a new Financial Reporting Standard for Large and Medium-Sized Companies, relevant to entities which are currently subject to independent audit, but are exempt from applying the Turkish Financial Reporting Standards.
Samvad Partners
In its effort to align the information technology framework of NBFC with evolving best practices, the RBI has issued a Master Direction on June 8, 2017 on the ‘Information Technology Framework for the NBFC Sector'.
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