Mondaq All Regions: Accounting and Audit
McCarthy Tétrault LLP
In its much anticipated decision in Deloitte & Touche v. Livent Inc., the Supreme Court of Canada has considerably reduced the damage award payable by an auditor after it failed to detect a colossal fraud perpetrated...
Elias Neocleous & Co LLC
Article 113 of the Auditors Law number 53(I) of 2017 provides a "grandfathering" provision for audit firms registered before 29 June 2008 to re-register under the new law.
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 ...
KPMG Luxembourg
With new major standards (IFRSs 9, 15, and 16) coming thick and fast, it might be easy to forget about other, newly effective requirements—notably IAS 7 Statement of Cash Flows.
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 ...
PrimeTax AG
The Federal Council has repealed the Federal Department of Finance's (FDF) Ordinance on Electronic Data and Information (ElDI-V) of 11th December 2009 with effect from 1st January 2018.
Moroğlu Arseven
Companies in Turkey must now make information disclosures to the Central Bank when their foreign currency loans and foreign exchange loans (either from Turkey and abroad) amount to $15 million or more.
Shearman & Sterling LLP
On 13 December 2017, the FRC's Financial Reporting Lab announced publication of its report on the digital future of corporate reporting.
Shearman & Sterling LLP
On 15 December 2017, the FRC published a bulletin entitled "The Auditor's Association with Preliminary Announcements made in accordance with U.K. Listing Rules."
Shearman & Sterling LLP
On 18 December 2017, the Financial Reporting Council (the "FRC") announced publication of its pilot Audit & Assurance Lab report.
While the frequency of SEC comments on companies' disclosure of non-GAAP measures has subsided, it remains important for audit committees to ensure their companies' disclosures...
Ruchelman PLLC
Commencing in January 2018, the I.R.S. began a new centralized audit regime with respect to partnerships. It replaces the concept of a "Tax Matters Partner" with a "Partnership Representative.
A new "centralized partnership audit regime" is now in effect for partnerships, including limited liability companies (LLCs) that are treated as partnerships for tax purposes...
Fredrikson & Byron, P.A.
The IRS audit rules for all partnerships (including LLCs that are taxed for income tax purposes as partnerships) have changed dramatically. Effective for tax years beginning on or after January 1, 2018 ...
Cadwalader, Wickersham & Taft LLP
An accounting firm agreed to pay nearly $150 million to the U.S. government to settle potential liability related to the audits of a failed mortgage lender.
Ropes & Gray LLP
In this Ropes & Gray webinar, tax partners Kat Gregor and Jim Brown and moderator Kathryn Seevers discuss the trilogy of proposed partnership audit regulations that provide rules implementing many aspects ...
Seyfarth Shaw LLP
Barry Miller and Hillary Massey authored a February 26 article in New England In-House, "MEPA is coming: an overview of the audit process."
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.
TMF Group
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