Mondaq USA: Accounting and Audit > Accounting Standards
Mayer Brown
Bylined article by Tax Transactions & Consulting partner Mark Leeds and associates Juan Lopez Valek, Brennan Young and Stephanie Wood.
Pillsbury Winthrop Shaw Pittman LLP
The Fifth Appellate District of the California Court of Appeal has struck another blow to taxpayers claiming California unconstitutionally discriminates against interstate commerce by permitting ...
Mayer Brown
On September 5, 2019, the US Internal Revenue Service (the "IRS") released two separate, but related, sets of proposed regulations.
Ostrow Reisin Berk & Abrams
Accounting standards can be confusing. The Financial Accounting Standards Board's (FASB) Accounting Standards Update (ASU)...
Mayer Brown
As you may remember, there were a lot of changes to the U.S. tax law at the end of December 2017. Those changes were enacted by the so-called Tax Cuts and Jobs Act.
Intertrust
"Doing it yourself" (affably known as DIY) has been trending over the past few years, but not just in home-improvement and Pinterest projects.
Cadwalader, Wickersham & Taft LLP
The Financial Accounting Standards Board ("FASB") requested comments on a proposed "Accounting Standards Update" aimed at easing potential accounting burdens on loan market participants
Cooley LLP
You may recall that, for a while now, the SEC has been actively warning about risks associated with the LIBOR phase-out, which is expected to occur in 2021.
Mayer Brown
In July, the Federal Deposit Insurance Corporation (the "FDIC") proposed a change (discussed here) to certain provisions of its securitization safe harbor rule (the "Rule"),
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Sagar Teotia reviewed domestic and international accounting and auditing developments in the capital markets.
Cooley LLP
The SEC's Office of Chief Accountant has updated its FAQs regarding auditor independence. The new and revised questions relate to the general standard for independence
Cooley LLP
After announcing plans for a new rule last summer, the Department of Education has, unofficially, issued its long awaited new update to the borrower defense to repayment rule
WilmerHale
More than two years since the PCAOB adopted the new critical audit matters (CAMs) disclosure requirement
Mayer Brown
The Annual Review of Federal Securities Regulation, prepared by the Subcommittee on Annual Review of the Committee on Federal Regulation of Securities of the ABA Business Law Section
Cooley LLP
Yesterday, Commissioners Robert Jackson and Allison Lee published a joint statement to encourage public comment about two aspects of the proposal to modernize Reg S-K (see this PubCo post), released on August 8, about...
Cadwalader, Wickersham & Taft LLP
For top-tier U.S. banking organizations, this calculation is based on worldwide trading assets and liabilities.
Eide Bailly LLP
Businesses looking to implement four new accounting standards will have a brief reprieve. During July 2019, the Financial Accounting Standards Board
Cooley LLP
At yesterday's meeting of the SEC's Small Business Capital Formation Committee, the Committee discussed three topics: the SEC's Harmonization Concept Release
Eide Bailly LLP
Businesses looking to implement four new accounting standards will have a brief reprieve. During July 2019
Eide Bailly LLP
Everyone who has worked in or around a dealership knows the business sinks or swims on proper inventory management.
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Mayer Brown
Bylined article by Tax Transactions & Consulting partner Mark Leeds and associates Juan Lopez Valek, Brennan Young and Stephanie Wood.
Mayer Brown
On September 5, 2019, the US Internal Revenue Service (the "IRS") released two separate, but related, sets of proposed regulations.
Cooley LLP
After announcing plans for a new rule last summer, the Department of Education has, unofficially, issued its long awaited new update to the borrower defense to repayment rule
Cooley LLP
Coming soon to a financial statement near you: CAMs! Late this summer, in audit reports for large accelerated filers with June 30 fiscal year ends, auditors will begin to disclose "critical audit matters."
Mayer Brown
In July, the Federal Deposit Insurance Corporation (the "FDIC") proposed a change (discussed here) to certain provisions of its securitization safe harbor rule (the "Rule"),
Cooley LLP
Yesterday, Commissioners Robert Jackson and Allison Lee published a joint statement to encourage public comment about two aspects of the proposal to modernize Reg S-K (see this PubCo post), released on August 8, about...
Cooley LLP
The SEC's Office of Chief Accountant has updated its FAQs regarding auditor independence. The new and revised questions relate to the general standard for independence
Cadwalader, Wickersham & Taft LLP
SEC Chief Accountant Sagar Teotia reviewed domestic and international accounting and auditing developments in the capital markets.
WilmerHale
More than two years since the PCAOB adopted the new critical audit matters (CAMs) disclosure requirement
Mayer Brown
As you may remember, there were a lot of changes to the U.S. tax law at the end of December 2017. Those changes were enacted by the so-called Tax Cuts and Jobs Act.
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