Search
Searching Content indexed under Accounting Standards by Jones Day ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
Mandatory Summer Reading: SEC Staff Issues Rare Joint Statement On LIBOR Transition
The Divisions and the OCA released the Statement on July 12, 2019.
United States
23 Jul 2019
2
SEC Enforcement In Financial Reporting And Disclosure—2018 Year-End Update
In 2018, the SEC continued to pursue many of the same initiatives and objectives it articulated in 2017, including emphasizing retail investor protections and keeping pace with technological change.
United States
4 Feb 2019
3
SEC Report Recommends Improvements To Internal Accounting Controls To Combat Cyber Fraud
On October 16, the SEC published an investigative report examining the efficacy of internal accounting controls for nine public companies that lost millions of dollars as a result of cyber-related fraud.
United States
4 Jan 2019
4
New IFRS And U.S. GAAP Lease Accounting Rules Impact M&A Transactions
Both assets and financial liabilities on the balance sheets of lessees will increase as a result of these changes.
United States
12 Sep 2018
5
ECB Targets Non-Performing Loan Provisions In 2021 Supervisory And Evaluation Process
The ECB identified the reduction of NPL exposures as a supervisory priority and provided guidance on provisioning backstops.
United States
6 Sep 2018
6
SEC Enforcement In Financial Reporting And Disclosure—2018 Mid-Year Update
Chairman Jay Clayton's vision for the Securities and Exchange Commission has largely shaped the first half of 2018
United States
6 Aug 2018
7
A Gift From SEC Staff: Guidance On Tax Act's Form 10-K Accounting Implications
The Situation: SEC Staff has provided guidance regarding accounting and disclosure issues arising from the Tax Cut and Jobs Act.
United States
9 Jan 2018
8
Are You Ready For "New GAAP" Revenue Recognition? SEC Disclosure Considerations
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.
United States
10 Oct 2017
9
Ready For "New GAAP" Revenue Recognition? Last Call For Transition Disclosure
Many companies have yet to disclose a selected methodology for, or an estimate of the financial impact of, implementation of New GAAP revenue recognition.
United States
4 Oct 2017
10
Accounting True-Up vs. Valuation Dispute
On December 2, 2016, a Delaware Chancery Court held that the courts had no role in considering a purchase price adjustment dispute based on "plain language of the purchase agreement" . . .
United States
30 Jan 2017
11
Financial Reporting: 2016 Mid-Year Update
We are pleased to offer our clients and friends this mid-year update on financial reporting and issuer disclosure enforcement activity in 2016.
United States
15 Jul 2016
12
The Tide Has Turned: The SEC's Renewed Focus On Non-GAAP Financial Measures
For some time, the Securities and Exchange Commission, or SEC, took a noticeably hands-off approach toward the use of non-GAAP financial measures by public companies listed in the United States.
United States
1 Jun 2016
13
New False Accounting Offences In Australia Likely To Increase Prosecutions For Foreign Corruption And Other Corporate Criminal Offences
On 23 February 2016, the Federal Parliament passed into law the Crimes Legislation Amendment (Proceeds of Crime and Other Measures) Bill 2016.
Australia
21 Mar 2016
14
SEC Flexes Its Muscle On Accounting Fraud And Targets More Individuals
The Securities and Exchange Commission recently announced the settlement or filing of a number of significant accounting fraud cases.
United States
18 Sep 2015
15
IRS Extends FBAR Filing Deadline For U.S. Investors In Offshore Investment Funds
As we reported recently, earlier this year representatives of the U.S. Internal Revenue Service ("IRS") indicated informally that U.S. investors in foreign private equity and hedge funds are required to report annually their fund interests on Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (an "FBAR").
United States
2 Sep 2009
16
SEC Proposes Adoption Of IFRS Financial Reporting For U.S. Issuers
The SEC recently issued for comment a proposed roadmap for initially allowing and eventually requiring U.S. issuers to report financial results in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB") rather than generally accepted accounting principles in the United States ("U.S. GAAP").
United States
20 Jan 2009
17
SEC Allows Foreign Private Issuers To Use Financial Statements Prepared In Accordance With International Financial Reporting Standards
On December 21, 2007, the Securities and Exchange Commission published a final rule accepting financial statements prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"), from foreign private issuers, without reconciliation to U.S. generally accepted accounting principles ("U.S. GAAP").
United States
21 Jan 2008
18
SEC Considers Allowing Non-U.S. And U.S. Issuers To Use Financial Statements Prepared In Accordance With International Financial Reporting Standards
On July 2, 2007, the Securities and Exchange Commission ("SEC") published for public comment a proposal to accept financial statements prepared in accordance with International Financial Reporting Standards ("IFRS"), as published by the International Accounting Standards Board ("IASB"), from foreign private issuers, without reconciliation to U.S. generally accepted accounting principles ("U.S. GAAP").
United States
26 Sep 2007
19
Implementation Of The Transparency Directive In The United Kingdom
On 20 January 2007 the Transparency Directive ("TD") was implemented in the United Kingdom with effect from 20 January 2007 through the Financial Services Authority’s ("FSA") Transparency Obligations Directive (Disclosure and Transparency Rules) Instrument 2006. This note is a brief guide to the main changes resulting from the implementation of the TD in the UK.
UK
22 Jan 2007
20
Corporate Acquisitions Through Debt-Equity Swaps in Germany
The German economy has experienced minimal growth for a number of years. Insolvencies have reached record levels, and the number of businesses outside of formal insolvency proceedings, but in need of restructuring, is significant.
Germany
 
1 Aug 2006
Links to Result pages
 
1