Mondaq USA: Accounting and Audit > Accounting Standards
Shearman & Sterling LLP
On November 24, 2016, the EBA announced the launch of a second impact assessment on the implementation of International Financial Reporting Standard 9.
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.
The Brattle Group, Inc.
The reporting of non-GAAP measures, such as adjusted EBITDA or adjusted earnings per share, in companies' public filings and news releases has increased steadily over the past few decades and is currently at a historic high.
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").
WilmerHale
SEC Acting Chairman Michael Piwowar, a Republican, and his lone counterpart, Commissioner Kara M. Stein, a Democrat, found common ground yesterday and amended the SEC's rules...
Baker Newman Noyes
On May 28, 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers.
Ostrow Reisin Berk & Abrams
Take a few minutes to review this letter. It generally contains advice on ways to make your business more efficient and profitable and less risky.
Brown Smith Wallace
The change is expected to reduce the number of transactions that qualify as business combinations versus routine deals involving assets.
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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...
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.
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, ..
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.
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...
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...
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").
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.
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.
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