Mondaq All Regions: Accounting and Audit
Coleman Greig Lawyers
Having a structured and systematic credit policy in place is crucial to mitigate against the strain of unpaid debts.
Collins Barrow National Incorporated
Exposure draft issued by the AcSB in October 2017 proposes to amend Section 3856 with respect to the accounting for financial instruments between related parties and significant risk disclosures.
McCarthy Tétrault LLP
On October 26, 2017, the Canadian Securities Administrators published for comment CSA Consultation Paper 52-404 – Approach to Director and Audit Committee Member Independence.
Elias Neocleous & Co LLC
Under the transitional provisions of the Auditors' Law, Law 53(I) of 2017, statutory auditors or statutory audit firms authorized before 29 June 2008 under the Companies Law were deemed...
KPMG Luxembourg
In its October 2017 statement on enforcement priorities, the ESMA drew attention to the potentially significant impacts that IFRS 15 may have on timing and revenue recognition.
KPMG Luxembourg
The measurement of fair value, along with any related disclosures, is an important area of focus for accountants, regulators, investors, and shareholders.
Clyde & Co
The Financial Reporting Council ("the FRC") has published the much anticipated report of the review of its sanctions regime for accountants under the Accountancy Scheme (contained in the Sanctions Guidance)
Президент України підписав Закон «Про внесення змін до Закону України «Про бухгалт
Morrison & Foerster LLP
On December 1, 2017, the SEC's Division of Corporation Finance updated its Financial Reporting Manual for the following changes...
Cadwalader, Wickersham & Taft LLP
On November 15, 2017, audit, tax and consulting firm PwC published a thought leadership piece titled: "Sub-line facilities: end of the road?" (the "Article").
Scott & Scott LLP
Managing a complex IT environment very challenging, even before becoming involved in an external software audit from a software publisher or a third-party auditing entity.
Cadwalader, Wickersham & Taft LLP
Chief Accountant of the SEC Division of Corporation Finance (the "Division"), Mark Kronforst, will leave the SEC in January 2018 after 13 years with the agency.
Here is the most recent "Summary of Current FASB Developments" prepared by Randy McClanahan of Butler Snow LLP in Birmingham, Alabama, for the Fall Meeting of the ABA Business Law Section Law and Accounting Committee.
Withers LLP
The idea was originally proposed in September 2015 but was met by heavy criticism and the change was never officially made.
Mr. Bricker also emphasized that as auditors implement the new audit reporting standard, "expectations for timely, ongoing communication will continue to be an important element to the auditor-audit committee relationship."
Kramer Levin Naftalis & Frankel LLP
On Oct. 17, 2017, the Division of Corporation Finance of the Securities and Exchange Commission (SEC ) released updated Compliance and Disclosure Interpretations (CDIs) on the use of non-GAAP financial measures.
The Center for Audit Quality and Audit Analytics recently released their 2017 Audit Committee Transparency Barometer.
Morrison & Foerster LLP
On November 14, 2017, SEC Chief Accountant Wesley R. Bricker gave remarks before the Financial Executives International 36th Annual Current Financial Reporting Issues Conference.
Ostrow Reisin Berk & Abrams
For partnerships, including limited liability companies taxed as partnerships, new audit rules are a game-changer.
Scott & Scott LLP
One of the tasks with which Scott & Scott's clients most commonly request our assistance is how to conduct a software audit.
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Khaitan & Co
There are various provisions in the Act, which require valuation by a registered valuer including issuance of shares on preferential basis, compromise and arrangements between company and its creditors or members, minority shareholding buy-out, liquidation, etc.
Worrells Solvency & Forensic Accountants
This is a summary of the rights of directors and creditors to access books and records of a company in liquidation.
Worrells Solvency & Forensic Accountants
AFSA has recently released annual statistics, trends and also data about personal insolvency causes for the 2016-17 year.
Worrells Solvency & Forensic Accountants
Section 588FDA of the Corporations Act provided that it was voidable as an unreasonable director-related transaction.
Worrells Solvency & Forensic Accountants
A DIN could reduce illegal phoenix activity by tracking directors and their relationships to other companies and people.
Norton Rose Fulbright Australia
The article includes a summary of the corporate activity in Australia in recent years around data analytics or big data.
Worrells Solvency & Forensic Accountants
The judge provided guidance on some key principles around a bankrupt trustee's right of indemnity out of trust assets.
Worrells Solvency & Forensic Accountants
A company director who receives a statutory demand for payment from a creditor must act appropriately within 21 days.
Worrells Solvency & Forensic Accountants
Rarely is there a perfect asset structure, but a corporate structure's intended benefits are good if effectively managed.
Worrells Solvency & Forensic Accountants
This article examines challenges to the entitlement of creditors in bankrupt estates to vote at meetings of creditors.
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