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Searching Content from United States indexed under Accounting and Audit ordered by Published Date Descending.
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1
Preparing For The New Partnership Audit Rules
Certain entities with 100 or fewer eligible partners/members may elect to opt out of the new partnership audit rules.
United States
21 Sep 2017
2
SEC Chief Accountant Describes Advances In Financial Reporting Standards
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...
United States
19 Sep 2017
3
Preparing For The New IRS Partnership Audit Regime
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)...
United States
15 Sep 2017
4
How To Understand Oracle's Use Of Its Partitioning Policy For Virtualization
Schedule P also provides a number of program-specific rules for calculating the number of Processor licenses required for licensed servers.
United States
14 Sep 2017
5
Disallowance Of Deduction For Interest Paid To Hungarian Affiliate Serves As A Reminder Of Department's Continued Audit Scrutiny Of Intercompany Debt
A case recently resolved at the Appellate Tax Board serves as a reminder that Massachusetts' auditors continue to aggressively challenge the following intercompany transactions:
United States
13 Sep 2017
6
IBM Introduces Sub-Capacity Licensing Benefits For z/VM Version 6
On July 17, 2017, IBM announced that it would allow customers running z/VM Version 6, Release 3 or higher to license the product on a sub-capacity basis.
United States
11 Sep 2017
7
Preparing For The New Massachusetts Equal Pay Law, Part I: Whether, When, And How To Conduct A Pay Equity Audit
As explained below, a pay audit may provide your company with valuable protection in the event that a pay differential exists and a pay discrimination claim is filed under state law.
United States
11 Sep 2017
8
Office Of The Investor Advocate Addresses FASB's Proposal To Remove Definition Of Materiality
On August 22, 2017, Stephen Deane, CFA, Investor Engagement Advisor, Office of the Investor Advocate, gave a speech addressing two proposed updates issued by FASB in 2015 (one that would apply to GAAP...
United States
5 Sep 2017
9
VMware Audits: What You Need To Know About Licensing Rules, Part I
It is not unusual for companies to use virtualization technologies to reduce costs, ensure redundancy, and reduce physical size of the network.
United States
31 Aug 2017
10
Eight Lessons Learned Representing Clients In IBM Audits
IBM regularly informs customers selected for an IBM license review or software audit that it reviews the license position of all of its customers worldwide.
United States
30 Aug 2017
11
Delaware Supreme Court Reverses Chancellor's Chicago Bridge Ruling
In a much-anticipated decision, on June 27, 2017, the Supreme Court of Delaware reversed the Chancery Court's ruling in Chicago Bridge v. Westinghouse.
United States
30 Aug 2017
12
Public And Private Companies May Benefit From Transparency In Presenting Financial Results
Are you frustrated by complex accounting jargon? In the July 2017 issue of The Accounting Review, the American Accounting Association (AAA) published findings from a study it conducted...
United States
29 Aug 2017
13
SEC Updates Revenue Recognition Guidance
The SEC updated preexisting accounting guidance to conform to Financial Accounting Standards Codification Topic 606 ("Revenue from Contracts with Customers").
United States
29 Aug 2017
14
Partners Beware: New Audit Rules May Have A Big Impact On Your Bottom Line. Here's What You Need To Know And How To Protect Yourself
The arcane rules surrounding partnership audits rarely, if ever, come up, and most people don't even know that they exist.
United States
25 Aug 2017
15
Internal Revenue Service Updates Golden Parachute Payments Audit Technique Guide, Signaling Key Items IRS May Review On Audit
In early 2017, the IRS updated its Golden Parachute Payments Audit Technique Guide for the first time since its 2005 issuance.
United States
25 Aug 2017
16
SEC Settles Charges Against Accounting Firm For Conducting Improper Audit
The SEC settled charges against an accounting firm for failing to properly audit an oil company in 2011.
United States
22 Aug 2017
17
Reporting Of Investment Return Under The New ASU 2016-14 Presentation Of Financial Statements For Not-For-Profit Entities
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...
United States
22 Aug 2017
18
New Partnership Audit Rules Can Apply To Partnerships, LLCs With Only A Few Partners, Members
Effective in 2018, changes in partnership audit rules may apply the following (and other) consequences to partnerships (including LLCs taxed as such): ...
United States
21 Aug 2017
19
Delaware (Re)Proposes Unclaimed Property Reporting And Examination Manual Regulation
On August 1, the Delaware Department of Finance (DOF) published a revised version of its proposed reporting and examination manual regulation addressing audit procedures and method of estimation.
United States
21 Aug 2017
20
Resistance Is Not Always Futile: New Decision In Ongoing Delaware Unclaimed Property Audit Litigation
On August 9, 2017, the US Court of Appeals for the Third Circuit (Third Circuit), overruling the US District Court for the District of Delaware (District Court), allowed a claim by a holder seeking to prevent...
United States
21 Aug 2017
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