Mondaq All Regions: Accounting and Audit
Worrells Solvency & Forensic Accountants
Accountants need to balance their duty as a trusted financial advisor against reporting requirements pursuant to NOCLAR.
Worrells Solvency & Forensic Accountants
January is the ideal time for owners to review cash-flow budgets and set realistic expectations on future cash flows.
Fogler, Rubinoff LLP
In Deloitte & Touche v Livent Inc. (Receiver of) 2017 SCC 63 the Supreme Court of Canada revisited the scope of auditor liability for negligence.
Shearman & Sterling LLP
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 ...
Katona & Partners Attorneys at Law
In the sense of § 3.1 (10) of the Hungarian Act on Accounting, so called "bad debts" are debts, that
Carrillo y Asociados
With the entry into force of Law Number 52 of 2016 in Panama, starting on January 1 of 2017, the legal persons (business companies and private interest foundations) who do not carry out transactions ...
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.
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.
Eryürekli Attorney Partnership
On January 5, 2018, Capital Markets Board ("Board") published 2 (two) new communiqués; (i) Communiqué on Information Systems Management numbered VII-128.9 ("Communiqué numbered VII-128.9") and ...
Moroğlu Arseven
Turkey's Capital Markets Board has announced rules for managing and auditing information systems. Among other entities, the new regime applies to publicly held companies, pension funds, as well as custodians.
Matson Driscoll & Damico
In my previous article, I discussed the critical need for business owners to have their business valued by a professional appraiser.
Shearman & Sterling LLP
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.
Fredrikson & Byron, P.A.
Form 10-K filers must comply with public company accounting standards, but that is easier said than done these days.
Cadwalader, Wickersham & Taft LLP
The SEC named Kyle Moffatt as Chief Accountant in the Division of Corporation Finance (the "Division").
Shearman & Sterling LLP
On 1 December 2017, the SEC's Division of Corporation Finance released an updated version of its Accounting and Financial Reporting Manual.
Matson Driscoll & Damico
What's so important about having a valuation of my company?
Cadwalader, Wickersham & Taft LLP
SEC Division of Enforcement Chief Accountant Michael Maloney will leave the agency next month.
Morgan Lewis
Many retailers with gift card programs have faced or may someday face a lengthy and onerous unclaimed property audit by a state government, even if the gift card balances are not escheatable to that state.
Cadwalader, Wickersham & Taft LLP
The SEC brought civil charges against six accountants for using confidential information to help an accounting company pass audit inspections.
Scott & Scott LLP
In order to effectively manage their software usage and to mitigate compliance exposure, companies need to know how to gather and analyze information regarding their product usage.
Most Popular Recent Articles
Worrells Solvency & Forensic Accountants
Section 588FDA of the Corporations Act provided that it was voidable as an unreasonable director-related transaction.
Norton Rose Fulbright Australia
The article includes a summary of the corporate activity in Australia in recent years around data analytics or big data.
Worrells Solvency & Forensic Accountants
AFSA has recently released annual statistics, trends and also data about personal insolvency causes for the 2016-17 year.
Worrells Solvency & Forensic Accountants
This article examines challenges to the entitlement of creditors in bankrupt estates to vote at meetings of creditors.
Worrells Solvency & Forensic Accountants
The judge provided guidance on some key principles around a bankrupt trustee's right of indemnity out of trust assets.
Worrells Solvency & Forensic Accountants
A DIN could reduce illegal phoenix activity by tracking directors and their relationships to other companies and people.
Worrells Solvency & Forensic Accountants
A company director who receives a statutory demand for payment from a creditor must act appropriately within 21 days.
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...
Worrells Solvency & Forensic Accountants
This article covers the options that can improve cash flow and, when insufficient, where to get additional funding.
Coleman Greig Lawyers
Having a structured and systematic credit policy in place is crucial to mitigate against the strain of unpaid debts.
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