Mondaq All Regions: Accounting and Audit
Deloitte Albania sh.p.k
The introduction of new requirements in IFRS 9 Financial Instruments will be a significant change to the financial reporting of banks.
Maples and Calder
Some welcome news that the BVI government has extended the CRS reporting deadline by several days to 1 September, 2017.
Maples and Calder
As a result of a tropical wave that affected the territory of the British Virgin Islands last week, the Government of the BVI has now announced that the deadline for the submission of CRS reports...
Fasken Martineau (French)
On April 25, 2017, the Canadian Securities Administrators (CSA) published a consultation paper to obtain stakeholders' views on introducing enhanced oversight requirements for foreign audit firms.
TMF Group
More than 100 countries have committed with the Common Reporting Standard, making automatic exchange of information between countries a reality and giving a huge boost to transparent business...
Wierzbowski Eversheds Sutherland
The act on the statutory auditors sets new rules for the establishment of audit committees and limits the ability of audit firms to provide services.
Bezen & Partners
In its original form, the Turkish Commercial Code ("TCC") dated 13 January 2011 and numbered 6102 required all joint stock and limited liability companies to perform independent audits...
Shearman & Sterling LLP
The Institute of Chartered Accountants in England and Wales ("ICAEW") and the Institute of Chartered Accountants of Scotland ("ICAS") have published a technical note (TECH02/17) which provides updated guidance...
Shearman & Sterling LLP
On 27 April 2017, the FRC issued a discussion paper on the role of auditors and preliminary announcements, intending to provoke discussion about how the value of preliminary announcements may be improved.
WilmerHale
In its sixth annual report on voluntary audit committee reporting to shareholders, Ernst & Young observed "similar increases in voluntary audit-related disclosure as in the past several years...
Scott & Scott LLP
Microsoft, like other software publishers, routinely audits customers to help ensure that it is protecting the value of its intellectual property. Microsoft verifies its customers' compliance using several methods.
Scott & Scott LLP
Microsoft and Flexera recently announced a joint initiative that the two companies have touted as a way to transform "the software supply chain" through the use of a standard set of SAM solutions.
Ostrow Reisin Berk & Abrams
If an employee is suspected of stealing assets or cooking the books, it may be time for a forensic accounting investigation.
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.
Horne LLP
As discussed in my previous blog post, the IRS is ramping up compliance audits of governmental hospitals who are exempt under 501(c)3.
Scott & Scott LLP
Many software copyright infringement claims are resolved informally and often the terms are set forth in a settlement agreement.
Dechert
Just when you thought it was safe to go out at night again, another reason not to deploy capital is slouching into Bethlehem.
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TMF Group
Italy is the most complex jurisdiction in Europe and comes in first place globally for 'tax' complexity, while Greece is most complex in the world for 'compliance.'
Deloitte Albania sh.p.k
The introduction of new requirements in IFRS 9 Financial Instruments will be a significant change to the financial reporting of banks.
Khaitan & Co
The provisions relating to removal of the auditor of an Indian company are primarily governed by Section 140 of the Act.
Crowe MacKay LLP
The title to Bob Dylan's 1964 song is an appropriate way to describe the impact of newly released proposed tax rules.
TMF Group
China is ranked 7th in the world - the second most complex jurisdiction in Asia. Hong Kong remains the easiest place in Asia for accounting and tax.
Rotfleisch & Samulovitch P.C.
Legal privilege protects information from disclosure. That is, if your conversation with another person qualifies as privileged, that person cannot be compelled to reveal the contents of that conversation.
KPMG Malta
This is the third in a series of articles outlining the main differences between GAPSE and GAPSME regulations in relation to its scope, applicability, presentation of financial statements and specific accounting and disclosure requirements.
Scott & Scott LLP
Microsoft and Flexera recently announced a joint initiative that the two companies have touted as a way to transform "the software supply chain" through the use of a standard set of SAM solutions.
SKP Business Consulting LLP
Pursuant to the introduction of the Indian Accounting Standards (Ind AS) vide notification dated 16 February 2015, by the Ministry of Corporate Affairs (MCA), companies covered by...
Shook Lin & Bok
The Association of Banks in Singapore ("ABS") had on 1 June 2017 released a revised version of the Guidelines on Control Objectives and Procedures for Outsourced Service Providers (the "Guidelines").
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