Searching Content indexed under Accounting and Audit by Morrison & Foerster LLP ordered by Published Date Descending.
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FAQs About Non-GAAP Financial Measures for REITs
The use of non-GAAP financial measures is nearly ubiquitous for U.S. public companies. According to Audit Analytics
United States
16 Jul 2019
OFCCP Announces FY2019 Audits
On March 25, 2019, the Office of Federal Contract Compliance Programs (OFCCP) published the list of contractors that are scheduled to receive Corporate Scheduling Announcement Letters (CSALs).
United States
9 Apr 2019
OFAC Has Been Talking About Compliance Through Enforcement
Last Thursday, January 31, the U.S. Treasury Department's OFAC issued its first enforcement action of 2019, a fascinating case involving false eyelashes that teaches that virtually any company in any industry selling...
United States
11 Feb 2019
MoFo New York Tax Insights, Vol 9, Issue 12
The New York Appellate Division, Third Department, has upheld the dismissal of a declaratory judgment action ...
United States
11 Dec 2018
SEC Section 21(A) Report Focuses On Cyber Threats And Internal Accounting Controls
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...
United States
5 Nov 2018
OFCCP Issues New Batch Of Advance Audit Notices
Receipt of a CSAL does not mean that a contractor's establishment has been scheduled for an audit.
United States
14 Sep 2018
SEC Updates Financial Reporting Manual (Again)
On December 1, 2017, the SEC's Division of Corporation Finance updated its Financial Reporting Manual for the following changes...
United States
13 Dec 2017
SEC Chief Accountant Gives Speech On Effective Financial Reporting In A Period Of Change
On November 14, 2017, SEC Chief Accountant Wesley R. Bricker gave remarks before the Financial Executives International 36th Annual Current Financial Reporting Issues Conference.
United States
22 Nov 2017
Survey Released On Active Investors And Reliance On Non-GAAP Reporting
On October 16, 2017, Clermont Partners released a survey on the reliance of active investors on non-GAAP versus GAAP reporting, intangible assets and non-financial metrics.
United States
13 Nov 2017
Non-GAAP Explained
The use of non-GAAP financial measures by US public companies continues to attract scrutiny.
United States
2 Nov 2017
Auditor Independence No-Action Relief Extended
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.
United States
2 Oct 2017
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
SEC Chief Accountant Gives Speech On Credible Financial Reporting In The Capital Markets
On June 8, 2017, SEC Chief Accountant Wesley Bricker gave a speech titled "Advancing the Role of Credible Financial Reporting in the Capital Markets" at the 36th Annual SEC and Financial Reporting...
United States
4 Jul 2017
IRS Reissues Proposed Regulations For Centralized Partnership Audit Regime
The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements...
United States
28 Jun 2017
PCAOB Adoption of Enhanced Auditor's Reporting Model
On June 1, 2017, the Public Accounting Oversight Board (PCAOB) adopted Auditing Standard No. 3101...
United States
21 Jun 2017
PCAOB Adopts New Standard For Auditor's Reports
On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) adopted a new standard for auditor's reports that requires a description of "critical audit matters...
United States
14 Jun 2017
PCAOB White Paper On Emerging Growth Companies
In March 2017, the Public Company Accounting Oversight Board, or PCAOB, released a white paper detailing certain characteristics and trends of emerging growth companies...
United States
28 Apr 2017
SEC Chief Accountant's Remarks On Enhancing Audit Committee Effectiveness And Advancing Effective ICFR
In a pair of recent speeches, SEC Chief Accountant Wesley R. Bricker emphasized the importance of reinforcing and advancing credible financial reporting through effective audit committees and effective internal control over financial reporting ("ICFR").
United States
11 Apr 2017
Practice Pointers: Anticipating And Addressing SEC Comments On Non-GAAP Financial Measures
The use of non-GAAP financial measures by public companies continues to be an area of growing concern for the Securities and Exchange Commission ("SEC").
United States
6 Mar 2017
Global Accounting Standards
The Chair of the Securities and Exchange Commission Mary Jo White recently commented on the significance of high-quality accounting standards.
United States
12 Jan 2017
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