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1
Creative Accounting—IRS Proposes Advance Payments, Book-Tax Conformity
Bylined article by Tax Transactions & Consulting partner Mark Leeds and associates Juan Lopez Valek, Brennan Young and Stephanie Wood.
United States
3 Oct 2019
2
Analysis Of New IRS Tax Accounting Rules
On September 5, 2019, the US Internal Revenue Service (the "IRS") released two separate, but related, sets of proposed regulations.
United States
1 Oct 2019
3
Proposed Tax Regulations To New Income Acceleration Rule Address Debt Instruments
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.
United States
25 Sep 2019
4
Recent Credit Card ABS Disclosure Trends
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"),
United States
20 Sep 2019
5
Annual Review Of Federal Securities Regulation
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
United States
30 Aug 2019
6
On Point. - Understanding The Requirements Related To The Use Of Non GAAP Financial Measures
It is no secret that the use of non-GAAP financial measures, which are financial measures that are neither calculated nor presented in accordance with U.S. generally accepted accounting principles
United States
8 May 2019
7
Mitigating The Impact Of A Material Weakness On The Election Of Directors
Where companies have disclosed repeated or ongoing material weaknesses in internal controls over financial reporting, or where a company's first material weakness requires a restatement
United States
10 Apr 2019
8
SEC Is Serious About "Equal Prominence" Rule In Presentation Of Non-GAAP Financial Measures In Earnings Releases
The US Securities and Exchange Commission (SEC) recently gave a strong reminder of the importance of providing equal ...
United States
14 Jan 2019
9
The ANC Defines The Accounting Framework For Tokens Issued Under An ICO
The French Accounting Standards Authority (Autorité des Normes Comptables - ANC) – relevant authority enacting French accounting rules – has amended the ANC regulation No. 2014-03
United States
9 Jan 2019
10
Bill Requires Certain Issuers To Disclose To The SEC Information Regarding Foreign Jurisdictions That Prevent Or Impair PCAOB Audit Inspections
On December 10, 2018, Representative K. Michael Conway introduced H.R. 7234, a new bill entitled "Holding Foreign Companies Accountable Act
United States
28 Dec 2018
11
Lessons Learned From CAM Dry Runs
In 2017, the Public Company Accounting Oversight Board ("PCAOB") adopted a new standard for auditor's reports that requires a description ...
United States
20 Dec 2018
12
Financial Reporting And Related Guidance From AICPA Conference
Representatives from the Office of Chief Accountant discussed new accounting standards.
United States
18 Dec 2018
13
Integrity Of Financial Reporting And Foreign Issuers; China-Based Issuers
On Friday, the Chair of the Securities and Exchange Commission Jay Clayton, the Commission's Chief Accountant Wes Bricker ...
Worldwide
13 Dec 2018
14
Trends In US IPO Registration Statements
A recent E&Y report notes strong IPO activity in the first nine months of 2018, with 166 completed IPOs, which raised $44.4 billion.
United States
22 Nov 2018
15
From Non-GAAP Measures to KPIs…
In a recent speech, Commissioner Kara Stein addressed a number of disclosure related concerns, including cyber disclosures and ESG disclosures.
United States
30 Oct 2018
16
2019 Proxy And Annual Reporting Season: Let The Preparations Begin
It is already that time of year when public companies should be thinking about the 2019 proxy and annual reporting season
United States
19 Sep 2018
17
Operating Leases And Credit Agreements In The US: What You Need To Know Before January 1
Beginning January 1, 2019, public-company borrowers will face a change to the treatment of leasing transactions under US Generally Accepted Accounting Principles ("GAAP") ...
United States
20 Aug 2018
18
Chief Accountant's Remarks Regarding Financial Reporting
The Securities and Exchange Commission's Chief Accountant, Wesley Bricker, addressed attendees at a conference of the Institute of Management Accountants. Mr. Bricker commented on the global nature of the capital markets.
United States
5 Jul 2018
19
Infocast's 2018 Solar Power Finance & Investment Summit Soundbites
Below are soundbites from panelists at Infocast's Solar Power Finance & Investment Summit from March 19th to 22nd in Carlsbad, CA.
United States
26 Apr 2018
20
Accountants, Not Clients, Hold Privilege Governing Confidentiality Of Records Under Illinois Public Accounting Act
The underlying dispute in Brunton concerned a will contest between two adult children challenging the validity of their deceased parents’ will.
United States
7 Apr 2015
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