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Searching Content indexed under Accounting and Audit by Arnold & Porter ordered by Published Date Descending.
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COFC Decision On Offsetting Impact Of Cost Accounting Practice Changes Paves The Way For Pre-Award Protests
The Boeing Company v. United States, Civil No. 17-1969C (May 29, 2019) reveals the Court of Federal Claims' interpretation of the Cost Accounting Standards statute as primarily benefiting the government, ...
United States
14 Jun 2019
2
Minding The GAAP: What You Need To Know About The Current Expected Credit Losses Methodology
The federal banking agencies have issued a final rule addressing pending changes to credit loss accounting under U.S. generally accepted accounting principles, including implementation of the current expected ...
United States
16 May 2019
3
In Case You Missed It: Banking Agencies Issue Final Rule Implementing US GAAP's Current Expected Credit Losses Methodology And Related Adjustments
In late December 2018, the Office of the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, and the Federal Deposit Insurance Corporation (collectively, the Agencies)
United States
11 Jan 2019
4
The IRS Re-Publishes Proposed Regulations On The New Partnership Audit Regime
The Department of the Treasury and the IRS have published proposed regulations under the centralized partnership audit regime that was enacted into law under the Bipartisan Budget Act of 2015.
United States
12 Jul 2017
5
SEC Issues C&DIs On The Use Of Non-GAAP Financial Measures
The SEC's Division of Corporation Finance issued several C&DIs on May 17, 2016 regarding the use of non-GAAP financial measures.
United States
25 May 2016
6
Partnership Audit Reform: New Partnership-Level Tax Impacts Certain Partnerships, LLCs And REMICs
Partnerships with more than 10 partners are subject to audit provisions that were enacted under the "Tax Equity and Fiscal Responsibility Act of 1982" (TEFRA).
United States
24 Nov 2015
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