Mondaq USA: Accounting and Audit > Accounting Standards
Cooley LLP
You may recall that at the end of last year, SEC Chair Jay Clayton and Corp Fin Chief Accountant Kyle Moffatt were warning at various conferences about some of the risks the SEC was monitoring, among them the LIBOR phase-out, ...
Duff and Phelps
Duff & Phelps is celebrating its 10-year anniversary edition with the launch of the 2018 U.S. Goodwill Impairment Study (the "2018 Study").
Mayer Brown
The US Securities and Exchange Commission (SEC) recently gave a strong reminder of the importance of providing equal ...
Arnold & Porter
In late December 2018, the Office of the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, and the Federal Deposit Insurance Corporation (collectively, the Agencies)
Cooley LLP
In case you were questioning whether the SEC continues (assuming it reopens at some point) to address the inappropriate use of non-GAAP financial measures with the same level of gravity as in prior years, ...
Mayer Brown
The French Accounting Standards Authority (Autorité des Normes Comptables - ANC) – relevant authority enacting French accounting rules – has amended the ANC regulation No. 2014-03
Cadwalader, Wickersham & Taft LLP
Representative Blaine Luetkemeyer (R-MO) introduced a bill to prohibit federal financial regulators from requiring compliance ...
WilmerHale
Capping off a busy year, the annual American Institute of Certified Public Accountants Conference on Current SEC and PCAOB Developments, held on December 10-12, 2018, revisited many familiar themes from prior years and highlighted current and future regulatory priorities.
Stroock & Stroock & Lavan LLP
The Financial Accounting Standards Board recently implemented two new rules under GAAP that may affect credit agreements, including the way a company calculates EBITDA and total liabilities when determining compliance with financial covenants.
Cadwalader, Wickersham & Taft LLP
The Office of the Comptroller of the Currency, the Federal Reserve Board, and the FDIC (collectively, the "agencies") adopted a final rule to provide banking organizations the option ...
Jones Day
On October 16, the SEC published an investigative report examining the efficacy of internal accounting controls for nine public companies that lost millions of dollars as a result of cyber-related fraud.
Cadwalader, Wickersham & Taft LLP
Two former senior executives of an aircraft communications manufacturer agreed to settle SEC charges of knowingly violating the internal controls and books and records provisions of the federal
Mayer Brown
On December 10, 2018, Representative K. Michael Conway introduced H.R. 7234, a new bill entitled "Holding Foreign Companies Accountable Act
Mayer Brown
In 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted a new standard for auditor's reports that requires a description ...
Mayer Brown
Representatives from the Office of Chief Accountant discussed new accounting standards.
Cadwalader, Wickersham & Taft LLP
SEC Chair Jay Clayton, SEC Chief Accountant Wesley Bricker and Public Company Accounting and Oversight Board ("PCAOB") Chair William D. Duhnke III raised concerns about foreign markets that restrict access to information about U.S.-listed companies operating overseas.
Cooley LLP
As you may recall, auditors of large accelerated filers will be required to report on CAMs—critical audit matters—in their auditor's reports for fiscal years ending on or after June 30, 2019...
Cooley LLP
Some of the remarks provided helpful guidance for evaluating internal control over financial reporting.
Cadwalader, Wickersham & Taft LLP
The correction was published in the Federal Register.
Mayer Brown
On Friday, the Chair of the Securities and Exchange Commission Jay Clayton, the Commission's Chief Accountant Wes Bricker ...
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Jeffer Mangels Butler & Mitchell LLP
The SEC warns public companies that lax cybersecurity practices could violate rules governing internal accounting controls, and offer nine scams as cautionary tales.
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.
Mayer Brown
On Friday, the Chair of the Securities and Exchange Commission Jay Clayton, the Commission's Chief Accountant Wes Bricker ...
Troutman Sanders LLP
The implementation period for changes in lease accounting standards under United States generally accepted accounting principles ("GAAP") ...
Cooley LLP
As you may recall, auditors of large accelerated filers will be required to report on CAMs—critical audit matters—in their auditor's reports for fiscal years ending on or after June 30, 2019...
Mayer Brown
A recent E&Y report notes strong IPO activity in the first nine months of 2018, with 166 completed IPOs, which raised $44.4 billion.
Mayer Brown
In 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted a new standard for auditor's reports that requires a description ...
TMF Group
Companies need to adjust their accounting policies in order to incorporate the new revenue recognition principle from 1 January 2019.
Mayer Brown
Representatives from the Office of Chief Accountant discussed new accounting standards.
Cooley LLP
Some of the remarks provided helpful guidance for evaluating internal control over financial reporting.
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