Mondaq USA: Accounting and Audit > Accounting Standards
Cooley LLP
Way back in 2016, the SEC issued a Concept Release requesting comment on an enormous variety of potential changes to Reg S-K, including sustainability.
Cadwalader, Wickersham & Taft LLP
FINRA will update the FOCUS filing system for broker-dealers to comply with the SEC's recently adopted amendments to disclosure requirements for SEC-regulated entities.
Hunton Andrews Kurth LLP
On October 16, 2018, the Securities and Exchange Commission (SEC) issued a report of investigation entitled "Certain Cyber-Related Frauds Perpetrated Against Public Companies and Related Internal...
Stroock & Stroock & Lavan LLP
On August 17, 2018, the Securities and Exchange Commission (the "SEC") issued a release (the "Adopting Release") describing the adoption of amendments to Regulation S-K ...
Cooley LLP
In this report, EY discusses an analysis it conducted of voluntary cybersecurity-related disclosures in the 10-Ks and proxy statements of Fortune 100 companies (79 companies that had filed as of September 1, 2018).
Morrison & Foerster LLP
The Securities and Exchange Commission's October 16, 2018 Section 21(a) report focusing on public companies victimized by cyber-related attacks underscores the importance of devising and implementing proper internal...
Cooley LLP
Now that it's time for 10-Q filings, questions have been raised about the timing of some of the Inline XBRL-related changes.
Mayer Brown
In a recent speech, Commissioner Kara Stein addressed a number of disclosure related concerns, including cyber disclosures and ESG disclosures.
Cadwalader, Wickersham & Taft LLP
However, the metrics are not standardized or uniform and, therefore, are less useful to investors.
Duff and Phelps
The fall 2018 unclaimed property reporting season is nearing an end.
Hunton Andrews Kurth LLP
Just a quick note that late last week ISS made available for public comment nine discreet voting policies for potential application in 2019.
Ropes & Gray LLP
The nine defrauded companies lost a total of nearly $100 million as a result of the email scams.
Cooley LLP
The staff viewed as impermissible the replacement of an important accounting principle with an alternate accounting model that did not conform to the company's business.
WilmerHale
As the report illustrates, weaknesses in company policies and procedures and human vulnerabilities ultimately contributed to the success of these schemes.
Cooley LLP
Today, the SEC issued an investigative report under Section 21(a) that advises public companies subject to the internal accounting controls requirements of Exchange Act Section 13(b)(2)(B) of the need to consider cyber threats ...
Cooley LLP
You remember, of course, that in August, the president, on his way out of town for the weekend, threw out to reporters the idea of eliminating quarterly reporting and moving instead to semiannual reporting.
TMF Group
As a big baseball fan (Go Red Sox!), one of the most fascinating aspects of the sport is how international it has become.
Cooley LLP
You probably recall that, under SOX 404(b), all public reporting companies, other than non-accelerated filers and EGCs, are required to obtain an auditor attestation regarding the effectiveness of their internal control over financial reporting.
Cadwalader, Wickersham & Taft LLP
An SEC rule change intended to simplify or eliminate redundant, overlapping, outdated or superseded disclosure requirements was published in the Federal Register.
Cadwalader, Wickersham & Taft LLP
The FDIC, the Federal Reserve Board and the Office of the Comptroller of the Currency ("OCC") ...
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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.
Cooley LLP
The SEC orders noted that the Forms 10-Q did not disclose that the interim financial statements had not been reviewed.
Morrison & Foerster LLP
The Securities and Exchange Commission's October 16, 2018 Section 21(a) report focusing on public companies victimized by cyber-related attacks underscores the importance of devising and implementing proper internal...
Shearman & Sterling LLP
On September 11, 2018, Judge Barbara M. G. Lynn of the United States District Court for the Northern District of Texas dismissed with prejudice a third amended putative class action complaint ...
Withers LLP
The clarified definition received wide backlash because of the definitions suggestion that only legal professionals can make materiality judgments.
Cooley LLP
You probably recall that, under SOX 404(b), all public reporting companies, other than non-accelerated filers and EGCs, are required to obtain an auditor attestation regarding the effectiveness of their internal control over financial reporting.
Cooley LLP
You remember, of course, that in August, the president, on his way out of town for the weekend, threw out to reporters the idea of eliminating quarterly reporting and moving instead to semiannual reporting.
Cooley LLP
The staff viewed as impermissible the replacement of an important accounting principle with an alternate accounting model that did not conform to the company's business.
Ropes & Gray LLP
The nine defrauded companies lost a total of nearly $100 million as a result of the email scams.
Cooley LLP
Now that it's time for 10-Q filings, questions have been raised about the timing of some of the Inline XBRL-related changes.
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