Mondaq USA: Accounting and Audit > Accounting Standards
Dechert
Just when you thought it was safe to go out at night again, another reason not to deploy capital is slouching into Bethlehem.
Cadwalader, Wickersham & Taft LLP
At the 2017 Journal of Accounting and Public Policy Conference, SEC Chief Accountant Wesley Bricker described the "significant contributions" of academic researchers to the quality and...
Ostrow Reisin Berk & Abrams
When the Financial Accounting Standards Board's (FASB's) new revenue recognition standard was released in 2014...
Baker Newman Noyes
The Current Expected Credit Loss standard (Accounting Standards Update No. 2016-13) or intimately known as CECL,
Baker Newman Noyes
On March 31 2017 the Financial Accounting Standards Board (FASB) adopted a new Accounting Standards Update (ASU)...
Brown Smith Wallace
For companies in many industries, implementing the new FASB's landmark revenue recognition standard is likely to be more time-consuming, complex and costly than management expected.
Wilson Elser Moskowitz Edelman & Dicker LLP
Thomas Manisero (Partner-White Plains) co-authored "‘Plain Paper' Financial Statements Made Not So Plain: An Overview of SSARS 21" in the May 2017 issue of the CPA Journal.
WilmerHale
WilmerHale Partner William R. McLucas and Counsel Rachel Murphy, in this Westlaw Journal Corporate Officers & Directors Liability article, caution companies against relaxing their corporate governance and oversight standards due to expectations that under the Trump Administration, ..
Ostrow Reisin Berk & Abrams
Two major accounting rule changes will soon go into effect and they are expected to have major impacts on how many manufacturers and distributors report their financial results.
Sheppard Mullin Richter & Hampton
Section 820 of the National Defense Authorization Act for Fiscal Year 2017 establishes a new Defense Cost Accounting Standards Board to oversee the application of the Cost Accounting Standards...
WilmerHale
Randy's summary covers the Financial Accounting Standards Board's recent Accounting Standards Updates, which mostly have dealt with discrete or technical accounting issues, and other pending projects.
Morrison & Foerster LLP
In March 2017, the Public Company Accounting Oversight Board, or PCAOB, released a white paper detailing certain characteristics and trends of emerging growth companies...
Grant Thornton LLP
In Basic Engineering v. Commissioner, T.C Memo 2017-26 (Feb. 1, 2017), the Tax Court ruled that an engineering company was ineligible to use the completed contract method and was liable for an accuracy-related penalty.
Grant Thornton LLP
The IRS is requesting comments on a proposed revenue procedure, which, if finalized, would provide automatic consent to certain tax accounting method changes for revenue...
Cadwalader, Wickersham & Taft LLP
FINRA reminded member firms that it will assess and collect a total of $8,309,000 to fund the annual budget of the Governmental Accounting Standards Board ("GASB"). FINRA will collect $2,077,250...
WilmerHale
Senators Charles Grassley (R-Iowa) and Jack Reed (D-Rhode Island) have re-introduced their proposal to open to the public disciplinary proceedings by the Public Company Accounting Oversight Board against accountants.
Brown Smith Wallace
When the Financial Accounting Standards Board (FASB) proposed adding a number of disclosure requirements to the guidance for income taxes, the board sought to balance the cost of the proposed changes with investors' interest in getting more information about tax liabilities.
Troutman Sanders LLP
On January 30, 2009, the United States Securities and Exchange Commission (SEC) adopted rules requiring foreign private issuers preparing their financial statements using International Financial Reporting Standards (IFRS),
Reed Smith
A bill has been introduced in the Illinois Legislature that could significantly impact the escheat liability and recordkeeping requirements of any holder doing business in the state of Illinois.
Akin Gump Strauss Hauer & Feld LLP
On March 1, 2017, the SEC provided notice that the International Financial Reporting Standards taxonomy has been published on the SEC's website as provided for by the EDGAR Filer Manual.
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Brown Smith Wallace
For companies in many industries, implementing the new FASB's landmark revenue recognition standard is likely to be more time-consuming, complex and costly than management expected.
Ostrow Reisin Berk & Abrams
When the Financial Accounting Standards Board's (FASB's) new revenue recognition standard was released in 2014...
Wilson Elser Moskowitz Edelman & Dicker LLP
Thomas Manisero (Partner-White Plains) co-authored "‘Plain Paper' Financial Statements Made Not So Plain: An Overview of SSARS 21" in the May 2017 issue of the CPA Journal.
Baker Newman Noyes
The Current Expected Credit Loss standard (Accounting Standards Update No. 2016-13) or intimately known as CECL,
Baker Newman Noyes
On March 31 2017 the Financial Accounting Standards Board (FASB) adopted a new Accounting Standards Update (ASU)...
Cadwalader, Wickersham & Taft LLP
At the 2017 Journal of Accounting and Public Policy Conference, SEC Chief Accountant Wesley Bricker described the "significant contributions" of academic researchers to the quality and...
Morrison & Foerster LLP
The use of non-GAAP financial measures by public companies continues to be an area of growing concern for the Securities and Exchange Commission ("SEC").
Ostrow Reisin Berk & Abrams
Two major accounting rule changes will soon go into effect and they are expected to have major impacts on how many manufacturers and distributors report their financial results.
Baker Newman Noyes
As part of their ongoing efforts to increase the lines of communication between regulators and auditors, the FDIC and OCC each recently held meetings with auditors...
Sheppard Mullin Richter & Hampton
Section 820 of the National Defense Authorization Act for Fiscal Year 2017 establishes a new Defense Cost Accounting Standards Board to oversee the application of the Cost Accounting Standards...
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