Mondaq USA: Accounting and Audit > Accounting Standards
Mayer Brown
The Securities and Exchange Commission's Chief Accountant, Wesley Bricker, addressed attendees at a conference of the Institute of Management Accountants. Mr. Bricker commented on the global nature of the capital markets.
Cooley LLP
They evaluated over 300 restatements resulting from fraud or an SEC investigation that occurred between 2004 and 2012.
Cooley LLP
For those of you who have been waiting for those big changes to Dodd-Frank to materialize, don't hold your breath; at least as far as the SEC is concerned, the vast majority of those rules...
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Wesley Bricker described his recommendations to improve and sustain the quality of financial reporting.
Duff and Phelps
The ASU removes the trading or available-for-sale classifications for equity investments and eliminates reporting changes in fair value in other comprehensive income.
Cadwalader, Wickersham & Taft LLP
Comments are due by July 13, 2018.
McLane Middleton, Professional Association
We all know the statistics. In the U.S., 10,000 people are turning 65 each day for the next 20 years. About 60% of all partners in CPA firms are over 50 years old. What does this mean?
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Wesley Bricker made recommendations to improve the quality of financial reporting for regulatory agencies and firms.
WilmerHale
The last of the five new members of the Public Company Accounting Oversight Board was sworn in earlier this month.
Mayer Brown
Below are soundbites from panelists at Infocast's Solar Power Finance & Investment Summit from March 19th to 22nd in Carlsbad, CA.
Duff and Phelps
The theoretical scope for valuation "at cost" in alternatives funds is vanishing as a relief to investors.
Cadwalader, Wickersham & Taft LLP
The agencies' proposal will ease the adjustment process for banking organizations that adopt the new accounting standards.
WilmerHale
Earlier this week, the Center for Audit Quality released Preparing for the New Leases Accounting Standard.
Cooley LLP
This article in Bloomberg BNA reports that FASB is expected to issue new rules this year that will require public companies to disclose the amount of their government subsidies.
Cooley LLP
The Center for Audit Quality has issued a new guide for audit committees related to non-GAAP financial measures. Based on information gained from a series of roundtables held in 2017, Non-GAAP Measures: A Roadmap for Audit Committees identifies common themes and key considerations for audit committees, including leading practices to help assess whether a company's non-GAAP measures present "high-quality non-GAAP measures."
Dentons
On February 28, 2018, the Cost Accounting Standards (CAS) Board published a final rule revising the exemption from CAS for firm-fixed-price contracts ...
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.
Troutman Sanders LLP
In January 2009, the United States Securities and Exchange Commission ("SEC") adopted rules requiring foreign private issuers preparing their financial statements ...
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.
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Fredrikson & Byron, P.A.
Other recent SEC enforcement actions include proceedings dated January 18 and January 30, each revoking a registration of securities after the respective registrants failed to file several periodic reports.
McLane Middleton, Professional Association
We all know the statistics. In the U.S., 10,000 people are turning 65 each day for the next 20 years. About 60% of all partners in CPA firms are over 50 years old. What does this mean?
Duff and Phelps
The ASU removes the trading or available-for-sale classifications for equity investments and eliminates reporting changes in fair value in other comprehensive income.
Cooley LLP
For those of you who have been waiting for those big changes to Dodd-Frank to materialize, don't hold your breath; at least as far as the SEC is concerned, the vast majority of those rules...
WilmerHale
The last of the five new members of the Public Company Accounting Oversight Board was sworn in earlier this month.
Cooley LLP
They evaluated over 300 restatements resulting from fraud or an SEC investigation that occurred between 2004 and 2012.
Mayer Brown
The Securities and Exchange Commission's Chief Accountant, Wesley Bricker, addressed attendees at a conference of the Institute of Management Accountants. Mr. Bricker commented on the global nature of the capital markets.
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Wesley Bricker described his recommendations to improve and sustain the quality of financial reporting.
Ostrow Reisin Berk & Abrams
In an effort to provide more useful information to donors, grantors, creditors and other users of the financial statements, the Financial Accounting Standards Board (FASB) released ASU 2016-14...
Mayer Brown
Below are soundbites from panelists at Infocast's Solar Power Finance & Investment Summit from March 19th to 22nd in Carlsbad, CA.
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