Mondaq USA: Accounting and Audit
Shearman & Sterling LLP
On 27 March 2019, the European Parliament resolved to adopt, with amendments, the Commission's proposal for a directive to amend the Accounting Directive (2013/34/EU) as regards disclosure of income tax information
Ostrow Reisin Berk & Abrams
The 2018 Yellow Book was recently updated and includes a significant change regarding auditor independence.
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.
Eide Bailly LLP
Your government may be one of the many that have been hit by a disaster recently. The first instinct should always be dealing with human suffering and accounting for personnel and mission-critical systems.
Duff and Phelps
Duff & Phelps Alternate Asset Advisory experts discuss how the PCAOB's new audit standards impact the use of pricing services and broker quotes to estimate fair value.
Eide Bailly LLP
Revenue recognition has been the topic of conversation in the accounting world for a few years now.
Eide Bailly LLP
Once the FASB issues the proposal on their website, there will be a 30-day comment period for feedback on the proposed extension.
WilmerHale
Earlier this month, the Public Company Accounting Oversight Board released additional resources regarding its new Critical Audit Matters disclosure requirement, with the latest resources targeted to audit committees and investors.
Cooley LLP
Sufficient information technology and expertise in developing and implementing new IT systems or system changes
Duff and Phelps
These changes also influence the accounting and negotiations of mergers and acquisitions.
Duff and Phelps
While this is a surprise to us and should also be unexpected to those who practice this specialty, it may prove instructive to party advisors.
Cooley LLP
On the PLI panel, the new PCAOB auditing chief focused on the language of the new auditing standard.
Eide Bailly LLP
We recommend the reviews be performed by qualified and credentialed coding and billing staff.
Cooley LLP
The possibility of staggering effective dates is expected to be considered by FASB in July.
WilmerHale
The Guidance responds to this situation by proposing a more extensive disclosure by the auditor to the audit committee.
Eide Bailly LLP
Under the current accounting model for leases, operating leases are not recorded on the balance sheet.
Mayer Brown
In previous blog posts, we have discussed PCAOB Staff Guidance on the basics of critical audit matters (CAMs)
Eide Bailly LLP
An internal audit can provide much insight and potential opportunities for your business, in addition to fulfilling a business requirement.
Hogan Lovells
Hogan Lovells' global team of securities and professional liability lawyers is uniquely positioned to monitor legal developments across the globe that impact accountants' liability risk.
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Seyfarth Shaw LLP
The temperature may be heating up in the nation's capital, but Immigration and Customs Enforcement (ICE) is keeping things cool.
Eide Bailly LLP
Under the current accounting model for leases, operating leases are not recorded on the balance sheet.
Hogan Lovells
Hogan Lovells' global team of securities and professional liability lawyers is uniquely positioned to monitor legal developments across the globe that impact accountants' liability risk.
WilmerHale
The Guidance responds to this situation by proposing a more extensive disclosure by the auditor to the audit committee.
Shearman & Sterling LLP
On 27 March 2019, the European Parliament resolved to adopt, with amendments, the Commission's proposal for a directive to amend the Accounting Directive (2013/34/EU) as regards disclosure of income tax information
Eide Bailly LLP
We recommend the reviews be performed by qualified and credentialed coding and billing staff.
Cooley LLP
On the PLI panel, the new PCAOB auditing chief focused on the language of the new auditing standard.
Cooley LLP
Sufficient information technology and expertise in developing and implementing new IT systems or system changes
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