Mondaq USA: Accounting and Audit > Accounting Standards
Ostrow Reisin Berk & Abrams
Which accounting method should a business use for tax purposes?
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...
Shearman & Sterling LLP
On 1 June 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted new standard S 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.
Duff and Phelps
In January 2017, FASB issued ASU 2017-04 which eliminates Step 2 of the current goodwill impairment test under ASC 350.
Dechert
Just when you thought it was safe to go out at night again, another reason not to deploy capital is slouching into Bethlehem.
Dechert
The ASB of the American Institute of Certified Public Accountants recently released new standards as part of the "Attestation Clarity Project" with the goal of redrafting all its standards "in clarity format" ...
Brown Smith Wallace
What has changed for Service Organization Controls (SOC) reports and attestation engagements in SSAE No. 18? The Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants...
Andrews Kurth LLP
While building a public company, start-up or family business, day-to-day operations and growth objectives tend to consume most of management's time and effort.
WilmerHale
Lewis Ferguson, a member of the Public Company Accounting Oversight Board, recently provided guidance to audit committees on how committees might use new, publicly available information regarding other accounting firm(s) that participate in an audit.
Brown Smith Wallace
The FASB recently issued a proposal that would exempt private companies from a provision in the guidance for the off-balance-sheet vehicles known as variable interest entities.
Duff and Phelps
As part of its simplification initiative, the Financial Accounting Standards Board last March issued new stock based compensation guidance.
Morrison & Foerster LLP
On June 8, 2017, SEC Chief Accountant Wesley Bricker gave a speech titled "Advancing the Role of Credible Financial Reporting in the Capital Markets" at the 36th Annual SEC and Financial Reporting...
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, ..
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Dechert
Just when you thought it was safe to go out at night again, another reason not to deploy capital is slouching into Bethlehem.
Dechert
The ASB of the American Institute of Certified Public Accountants recently released new standards as part of the "Attestation Clarity Project" with the goal of redrafting all its standards "in clarity format" ...
Duff and Phelps
In January 2017, FASB issued ASU 2017-04 which eliminates Step 2 of the current goodwill impairment test under ASC 350.
Shearman & Sterling LLP
On 1 June 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted new standard S 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.
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...
Ostrow Reisin Berk & Abrams
Which accounting method should a business use for tax purposes?
Andrews Kurth LLP
While building a public company, start-up or family business, day-to-day operations and growth objectives tend to consume most of management's time and effort.
Brown Smith Wallace
The FASB recently issued a proposal that would exempt private companies from a provision in the guidance for the off-balance-sheet vehicles known as variable interest entities.
Brown Smith Wallace
What has changed for Service Organization Controls (SOC) reports and attestation engagements in SSAE No. 18? The Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants...
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.
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