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Searching Content indexed under Accounting and Audit by CMS Cameron McKenna Nabarro Olswang LLP ordered by Published Date Descending.
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1
More Companies To Be Exempt From Audit
From 1 October 2012, subsidiary companies will no longer need to have their annual accounts audited provided that, among other things, their parent company agrees to guarantee all liabilities of the subsidiary that are outstanding at the end of that financial year.
UK
9 Oct 2012
2
Secured Creditors Have Lost Certain Privileges Under Bankruptcy Law
On 22 September 2011, the Parliament of Ukraine adopted the Law of Ukraine No. 3795-VI "On Amendments to Several Legislative Acts of Ukraine regarding the Regulation of Legal Relations between Creditors and Receivers of Financial Services" (the "Law").
Ukraine
26 Oct 2011
3
Mandatory IFRS
On 12 May 2011 Parliament of Ukraine adopted the Law of Ukraine On Introduction of Amendments to the Law of Ukraine On Accounting and Financial Reporting in Ukraine (the "Law").
Ukraine
5 Jul 2011
4
Consultation On UK Tax Domicile And Residence
Following on from the changes announced in the Budget on 23 March 2011 (the "Budget"), the Government has launched its consultation on the reforms to the UK taxation of non-domiciled individuals ("non-doms") and a statutory definition of tax residence and ordinary residence.
UK
22 Jun 2011
5
The Dangers To Firms Of The New Client Assets Audit Rules
The FSA continues to be concerned by the number of firms that are failing to comply with ‘CASS’ – its complex rulebook on client assets (including client money), which is designed to protect assets belonging to clients and being held by the firm from the firm’s insolvency (and its creditors).
UK
27 May 2011
6
BAE "Accounting Offence" Settlement Grudgingly allowed by Court
On 21 December 2010, BAE Systems Plc ("BAE") was fined £500,000 (plus £225,000 in costs) after pleading guilty under a settlement agreement with the Serious Fraud Office ("SFO"), to an offence under section 221 of the Companies Act 1985 of failing to keep adequate accounting records.
UK
5 Jan 2011
7
New Recommendations for Audit Committees
Recommendations on the operation of audit committees have been issued by Poland’s Financial Supervision Authority (KNF).
Poland
5 Jan 2011
8
Key Points Arising Out Of The Nortel/Lehmans Pensions Decision
The High Court has delivered its much anticipated judgment in the joint directions application made by the administrators of Lehman Brothers and Nortel, involving the Pensions Regulator.
UK
31 Dec 2010
9
Empty Second Charge Holder can Share in the Prescribed Part
In the recent decision of Re PAL SC Realisations 2007 Ltd [2010] EWHC 2850 (Ch), the Court confirmed that a secured creditor of a company, which is in administration or liquidation, whose security is valueless, can release the security in its entirety and share in the "prescribed part" in respect of its (formerly secured) debt.
UK
15 Dec 2010
10
Financial Support Directions in Insolvency: "Super Priority" ?
The High Court has handed down an important judgment in joint proceedings brought by the Lehman Brothers and Nortel administrators relating to the Pensions Regulator's power to issue "financial support directions" (FSDs) against companies after they have entered into insolvency.
UK
15 Dec 2010
11
Secured Lender Denied Place on Creditor's Committee
A Czech court has ruled that a lender was ineligible to join the insolvent borrower’s creditors’ committee because the share pledges and other security it had taken made it effectively the borrower’s holding company.
Czech Republic
26 Nov 2010
12
Legal Advice From Accountants: No Privilege
Today in R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and others the Court of Appeal has upheld the judgment of Charles J in the High Court, confirming that legal advice privilege does not extend to cover advice about law (e.g. tax law) given by accountants.
UK
14 Oct 2010
13
Financial Covenants and the Exposure Draft on Lease Accounting
The International Accounting Standards Board and the US Financial Accounting Standards Board have recently published an Exposure Draft proposing changes to how leases should be accounted for in financial statements prepared in accordance with IFRS or US GAAP.
UK
22 Sep 2010
14
UK Bank Levy: Prevention or Cure?
HM Treasury is currently consulting on the proposed Bank Levy (the "Levy"), as announced by the Chancellor in the June 2010 Budget.
UK
2 Sep 2010
15
We're All In It Together - The Lehmans Client Money Appeal Judgement
The Court of Appeal has handed down its judgement relating to how the Administrators of Lehman Brothers International (Europe) ("LBIE") should distribute the client money that LBIE held at the point at which it went into administration.
UK
10 Aug 2010
16
Proposed Changes To Insurance Law
Changes to insurance law are being considered by the State Duma to improve the financial stability of insurers and bring their regulation and financial reporting into line with international practice and international financial reporting standards.
Russian Federation
13 Jul 2010
17
UK Bank Levy
The Chancellor of the Exchequer today announced plans as part of the Budget for a bank levy based on balance sheet liabilities to be introduced from 1 January 2011.
UK
23 Jun 2010
18
Bank Payroll Tax: HMRC Manual Now Published
HM Revenue & Customs ("HMRC") have now published a guidance manual on the operation of bank payroll tax, which includes details of the return companies will have to make.
UK
15 Jun 2010
19
Insolvency Set-Off in Administration
A recent case in the Court of Appeal ("CA") has provided some useful guidance on the interpretation of rules 2.85 and 2.105 of the Insolvency Rules 1986 ("IR") in the context of insolvency set-off.
UK
24 May 2010
20
Capital Gains Tax: What can be done Before Rates go up?
It now seems likely that the Conservative/Lib Dem coalition government led by David Cameron will introduce a number of Capital Gains Tax ("CGT") changes to apply to future sales by individuals and trusts.
UK
18 May 2010
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