Worldwide: Accounting Standards

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Accounting law and audit law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve accounting and audit law from specialists working in this area every day.

New Statutory Accounting Guidance Permits "Look-Through" Treatment For Residential Mortgage Loans Held By Insurers In Qualifying Statutory Trusts

The NAIC Statutory Accounting Principles (E) Working Group has adopted a revised version of Item 2025-13, amending Statement of Statutory Accounting Principles ("SSAP") No. 37...

United States Finance

MB

Mayer Brown

Fourth Circuit Reverses: Under Armour Cannot Tap Additional $100 Million D&O Tower For Related Government Investigations And Securities Litigation

In a win for Wiley's client, the United State Court of Appeals for the Fourth Circuit, applying Maryland law, reversed judgment on the pleadings in favor of the insured...

United States Commercial

WR

Wiley Rein

Financial Reporting For Employee Termination Events

Originally published in 2020, this article has been updated as part of a series on helping finance and accounting teams move from chaos to clarity.

United States Employment

R

Riveron

New Hampshire Tax Amnesty Program: A Limited-Time Opportunity To Resolve State Tax Debt

New Hampshire has introduced a temporary New Hampshire tax amnesty program designed to encourage taxpayers to voluntarily resolve outstanding state tax liabilities on favorable terms.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Examining GAO's Fiscal Year 2025 Annual Report On Bid Protest Statistics

United States Accounting

BL

Butzel Long

US NAIC Fall 2025 National Meeting Highlights: Investment-Related Highlights

United States Insurance

MB

Mayer Brown

The New Pillar Two Framework: Unboxing The Side-By-Side Package

AM

Alvarez & Marsal

Highlights From The 2025 AICPA Conference – Current SEC And PCAOB Developments

United States Accounting

AM

Alvarez & Marsal

Q4 2025 Accounting Advisory Guide: The AICPA Conference Highlights A Profession At An Inflection Point

United States Law Practice

R

Riveron

(Expert Q&A) The Strategic Audit: Planning Now For A Stress-Free Start To The New Year (Video)

United States Accounting

R

Riveron

Mastering FP&A Transformation: Selecting The Right System And Ensuring Successful Implementation

United States Commercial

R

Riveron

Goodbye Non-PCD Double Count: What ASU 2025-08 Means For Your Institution

United States Accounting

AC

Ankura Consulting Group LLC

Second Department Denies Judicial Dissolution Of Realty Holding Limited Partnership (And Related Claims), Ending 22-Count Dispute

United States Litigation

FF

Farrell Fritz, P.C.

Accounting For Equity: Avoiding Pitfalls And Seizing Opportunities This Audit Season

United States Accounting

R

Riveron

Food Venture Financing News – Weekly Issue No. 265

United States Healthcare

DW

Davis Wright Tremaine

The Empty Chair At Johannesburg: What It Says About US Power

United States International

SJ

Steptoe LLP

Countdown To Jan. 1, 2026: Preparing For California's New AI Training Data Transparency Obligations

United States Technology

FK

Frankfurt Kurnit Klein & Selz

Beyond Checkmate: Lessons From Chess In The Art Of Mediation

United States Litigation

J

JAMS

Supreme Court Weighs Extent Of President's Authority To Impose Tariffs During Proclaimed National Emergencies

United States Litigation

D

Dykema

Medicare Finalizes 3.8% Physician Reimbursement Increase

On Oct. 31, the Centers for Medicare and Medicaid Services (CMS) released the 2026 Physician Fee Schedule Final Rule (Final Rule), which outlines the changes to payments...

United States Healthcare

AC

Ankura Consulting Group LLC

US GAAP: New Guidance For Internal-use Software

Various stakeholders have been urging the Financial Accounting Standards Board (FASB) to address its decades-old guidance, noting its decreasing relevance due to changes in how software is developed.

United States Accounting

GGI Global Alliance

Long-term Care Planning: 5 Potential Benefits For High-net-worth Families

Long-term care (LTC) planning isn't just about affording care — it's about protecting your wealth, preserving your liquidity, and maintaining control over your financial strategy.

United States Wealth Mgt

KR

Kaufman Rossin

Roll-Ups, Rollovers, Retention: Europe's Playbook On Human Capital Businesses

In Europe, the winning move isn't always "more equity." Country-tuned clarity plus team liquidity (cash/hybrid) that respects tax differences is key.

Worldwide Commercial

WG

Weil, Gotshal & Manges LLP

Private Equity Investment In Accounting Firms: Key Issues To Consider

United States Accounting

WG

Weil, Gotshal & Manges LLP

SEC Launches Cross-Border Task Force To Combat Fraud, Increasing Scrutiny On Foreign Issuers And Gatekeepers

United States Commercial

SA

Skadden Arps Slate Meagher & Flom LLP

Purchase Price Adjustments Gone Wrong

United States Commercial

WG

Weil, Gotshal & Manges LLP

3-Part Series – How Accountants Steer M&A—A Lawyer's Insight

United States Accounting

BB

Beresford Booth

Part 3 Of 3: Integration, Tax, And The Long Tail Of M&A

United States Tax

BB

Beresford Booth

Part 2 Of 3: Protecting Value: Representations And Deal Dynamics

United States Accounting

BB

Beresford Booth

Delaware Chancery Court Distinguishes Remedies For Purchase Price Adjustments From Indemnification Claims In M&A Deals

United States Commercial

CW

Cadwalader, Wickersham & Taft LLP

Part 1 Of 3: From LOI To Diligence: Why Accountants Matter Early On

United States Commercial

BB

Beresford Booth

3-Part Series Introduction – How Accountants Steer M&A—A Lawyer's Insight

United States Commercial

BB

Beresford Booth

Carbon Insetting: How It Works, And Where It's Headed

United States Environment

BD

Beveridge & Diamond

Delaware Chancery Court Distinguishes Remedies For Purchase Price Adjustments From Indemnification Claims In M&A Deals

The Delaware Chancery Court's decision in Northern Data AG v. Riot Platforms, Inc. erects a dividing line between post-closing purchase price adjustments ("PPA"s)...

United States Commercial

CW

Cadwalader, Wickersham & Taft LLP

Part 1 Of 3: From LOI To Diligence: Why Accountants Matter Early On

When a deal begins to take shape, lawyers and accountants are often among the first calls, and for good reasons. Each brings a critical lens to the transaction.

United States Commercial

BB

Beresford Booth

3-Part Series Introduction – How Accountants Steer M&A—A Lawyer's Insight

This is a three-part series exploring how lawyers and accountants can work together to drive better outcomes in M&A transactions.

United States Commercial

BB

Beresford Booth

Carbon Insetting: How It Works, And Where It's Headed

Value chain decarbonization intervention, also referred to as "carbon insetting," is emerging as an important element of corporate climate strategies—and a potentially valuable opportunity for carbon reduction...

United States Environment

BD

Beveridge & Diamond

Second Circuit Revives Putative Class Action Against Construction Company

United States Commercial

AO

A&O Shearman

Tricky Compliance Issues For Companies When An Executive Terminates Employment: Public Company Compensation Considerations

When an executive or other senior-level employee terminates employment, employers must address the tax, equity, and benefits issues that may arise in connection with the employee's...

United States Commercial

FL

Foley & Lardner

Responses To The SEC's Concept Release On Foreign Private Issuer Eligibility

On June 4, 2025, the U.S. Securities and Exchange Commission (the "SEC") published a Concept Release on Foreign Private Issuer Eligibility...

United States Commercial

MB

Mayer Brown

GHG Protocol Announces ISO Partnership To Develop Unified Carbon Accounting Standards

On September 9, 2025, the Greenhouse Gas Protocol (GHG Protocol) and International Organization for Standardization (ISO) announced a new strategic partnership to harmonize...

United States Environment

BD

Beveridge & Diamond

10 Common Public Audit Mistakes That Could Delay Your Timeline

A financial statement audit evaluates whether a company's financials are fairly presented in accordance with applicable accounting standards.

United States Accounting

MG

MGO CPA LLP

Unpacking A Busy Last Week For US ESG Disclosure And Compliance

United States Commercial

RG

Ropes & Gray LLP

Client Spotlight: A&A CPA, LLC (Video)

United States Accounting

KR

Kaufman Rossin

5 Quick Questions For Referrers: How Specialty Tax Adds Value For Your Clients

United States Tax

KR

Kaufman Rossin

Partnership Representative Extended Deadline Approaching

United States Tax

MG

Maples Group

Significant Industry Victory In Federal Offshore Royalty Dispute

United States Accounting

HH

Holland & Hart

Delaware Law Alert: What To Keep In Mind For Your Next Purchase Price Adjustment Provision

United States Accounting

MB

Mayer Brown

Treasury Department Seeks Comment On Methods To Detect Illicit Activity Involving Digital Assets

United States Finance

GP

Goodwin Procter LLP

PCAOB Delays Implementation Of QC 1000 Until December 2026

United States Accounting

W

WilmerHale

Deals Turned Sour – When Post-Closing Performance Does Not Meet Pre-Closing Expectations

United States Commercial

AM

Alvarez & Marsal

Unlocking Value In The MedSpa Sector: A Financial Due Diligence Perspective

United States Finance

AC

Ankura Consulting Group LLC

Accounting Tips For Startups: Setting Up Financial Systems For Success

United States Accounting

MG

MGO CPA LLP

Partnerships Gain CAMT Alternative

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

4 Critical Tax And Accounting Considerations For Cannabis And Hemp Contract Manufacturing Arrangements

United States Cannabis

MG

MGO CPA LLP

EBA's Draft Regulatory Technical Standards Elaborate On Requirements For EU Branches Of Non-EU Banks

United States Finance

AO

A&O Shearman

FERC Enforcement Expands Its Name; But Will It Expand Its Work?

United States Accounting

SJ

Steptoe LLP

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Latest Videos

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Client Spotlight: A&A CPA, LLC (Video)

KR

Kaufman Rossin

How Should Accountants Respond To Subpoenas (Video)

WE

Wilson Elser Moskowitz Edelman & Dicker LLP

Startups: How To Avoid Fundraising, Legal, And Accounting Pitfalls (Video)

FL

Foley & Lardner

Coronavirus Market Volatility – Goodwill Impairments Should Not Be A Foregone Conclusion (Video)

Da

Duff and Phelps

How To Prepare To Sell Your Business - Part 2 (Video)

BF

Berman Fink Van Horn P.C.

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