Mondaq All Regions: Accounting and Audit
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
This article covers the options that can improve cash flow and, when insufficient, where to get additional funding.
Fasken Martineau
In order to increase tax transparency across the globe, the Organisation for Economic Co-operation and Development (OECD) adopted the Common Reporting Standard (CRS) on July 15, 2014.
DMS Governance Ltd
On 30 August 2017, the Department of International Tax Cooperation issued an update with respect to U.S. FATCA and the Common Reporting Standard:
Katona & Partners Attorneys at Law
In the sense of § 3.1 (10) of the Hungarian Act on Accounting, so called "bad debts" are debts, that
Deloitte Nigeria
Upgrading to the latest International Financial Reporting Standards (IFRS 9) is a large transformational event for all financial institutions, regardless of their size and complexity.
Moroğlu Arseven
Turkey's Public Oversight, Accounting and Audit Standards Authority ("Authority") has amended rules and requirements for independent auditors from 1 January 2019.
Deloitte
One of the key focus areas of regulatory reviews performed over the last 18 months has been the effectiveness of the Risk Function.
BSA Ahmad Bin Hezeem & Associates LLP
The UAE's commitment to sharing financial data on individuals and entities under Common Reporting Standards (CSR) has been furthered reinforced by the Insurance Authority Board of Directors Decision No. 32 of 2017...
Carlton Fields
Thus, in some cases, current partners could be left paying the former partners' tax bill under the New Audit Rules.
McDermott Will & Emery
On October 1, 2017, the Delaware Department of Finance published final regulations in the Register of Regulations repealing its former unclaimed property regulations and promulgating...
Jones Day
In 2014, the US FASB issued new revenue standards under ASC 606, Revenue from Contracts with Customers, which essentially replaced existing revenue recognition requirements under U.S. generally accepted accounting principles.
Jones Day
Many companies have yet to disclose a selected methodology for, or an estimate of the financial impact of, implementation of New GAAP revenue recognition.
WilmerHale
The staff of the Public Company Accounting Oversight Board recently published a Staff Inspection Brief regarding its 2017 inspections of registered audit firms.
Morrison & Foerster LLP
Rule 3520 adopted by the Public Company Accounting Oversight Board (PCAOB) requires an auditing firm and its associated persons to be independent of their audit clients.
Cadwalader, Wickersham & Taft LLP
SEC Deputy Chief Accountant Sagar Teotia discussed the implementation of new Generally Accepted Accounting Principles ("GAAP") on revenue recognition, leases and measurement...
Baker Tilly
The US Financial Accounting Standards Board (FASB) has issued proposed Accounting Standards Update (ASU), Technical Corrections and Improvements to Topic 942, Financial Services —Depository and Lending: Elimination of Certain Guidance for Bad Debt Reserves of Savings and Loans.
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Wesley Bricker discussed (i) the role of financial reporting in financial markets, (ii) the Financial Accounting Standards Board ("FASB") credit losses standard-setting efforts...
Hughes Hubbard & Reed LLP
As part of the Bipartisan Budget Act of 2015 (the "BBA") enacted in November 2015, the rules governing IRS audits of partnerships (including limited liability companies and other entities treated as partnerships for tax purposes)...
Scott & Scott LLP
Schedule P also provides a number of program-specific rules for calculating the number of Processor licenses required for licensed servers.
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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 covers the options that can improve cash flow and, when insufficient, where to get additional funding.
McCullough Robertson
The CSF regime allows eligible companies to make share offers through a platform which is operated by an AFS licensee.
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
A DIN could reduce illegal phoenix activity by tracking directors and their relationships to other companies and people.
Worrells Solvency & Forensic Accountants
The laws seek to provide directors with an opportunity to explore restructuring opportunities for struggling companies.
Levy & Salomao Advogados
The automatic exchange of financial information is a world reality. By the end of September the third round of exchange among several countries and the Unites States, under FATCA.
McDermott Will & Emery
In two weeks, the Delaware Secretary of State (SOS) will begin mailing notices to holders who have been identified as likely being out of compliance with Delaware unclaimed property law.
Moroğlu Arseven
Turkey has introduced a new Financial Reporting Standard for Large and Medium-Sized Companies, relevant to entities which are currently subject to independent audit, but are exempt from applying the Turkish Financial Reporting Standards.
Oncel, Aydın, Duman & Uygun Attorney Partnership
The Electronic Communications Law and the Regulation on the Authorization in the Electronic Communications Sector ("Authorization Regulation") are the main pieces of legislation stipulating...
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