6,236 results found

Many online service providers are well aware that Microsoft’s Services Provider License Agreement (SPLA) entails a licensing framework that can be difficult to manage.

The analysis of known trends and uncertainties is critical when preparing the Management’s Discussion and Analysis of Financial Condition and Results of Operations (MD&A) section for annual reports on Form 10-K and quarterly reports on Form 10-Q.

The officials stated that the observed limitations extend to the auditing of Hong Kong-based firms, insofar as the operations of their audit clients are located in mainland China.

SEC Chief Accountant Wesley Bricker discussed (i) the role of financial reporting in financial markets, (ii) the Financial Accounting Standards Board ("FASB") credit losses standard-setting efforts...

Mr. Munter also highlighted the importance for audit committees to set the right "tone at the top" as to auditor independence and financial reporting quality.

On 4 December 2017, Robert B. Sledge of the SEC's Office of the Chief Accountant provided some remarks before the 2017 AICPA Conference on current SEC and PCAOB developments.

At a conference last week, the Chief Accountant of the SEC's Division of Corporation Finance emphasized that the SEC staff will scrutinize companies' financial reports in their upcoming reports on Form 10-K to see if they include required disclosures about the impacts of applying new accounting standards on revenue recognition, credit losses and leases.

On November 30, 2004, the Supreme Court rendered its decision in <I>Koons Buick Pontiac GMC, Inc. v. Nigh</I>, resolving a split between Circuit Courts regarding the maximum recovery permitted by the Federal Truth in Lending Act’s civil-liability provision in an action against a creditor for a loan secured by personal property.

Failure to address this sleeping giant suggests continued litigation on Delaware's audit practices despite the changes proposed in S.B 13.

In order to reduce administrative burden and avoid double reporting issues, EU companies may choose to prepare their reports in compliance with the reporting requirements of a third country...

On 10 July 2014, ESMA published final guidelines relating to financial information enforcement action undertaken by competent authorities under the Transparency Directive.

Currently, companies are generally permitted to use profit figures that reflect adjustments to profit measures calculated and presented in accordance with US generally accepted accounting principles...

As we previously reported, OFCCP released its latest Corporate Scheduling Announcement List (CSAL) on September 11, 2020, in which it identified 2,250 supply and service contractor...

The Trump Administration has shown an interest in regulatory reform with the goal of reducing the burden on regulated parties such as hospices.

President Donald J. Trump directed the President's Working Group on Financial Markets ("PWG") to provide recommendations that address Chinese companies' audit failures.

The IRS will continue to conduct random audits to assess plan compliance with plan document operational requirements.

Frederick Lipman, Barry Genkin, and Yelena Barychev authored the "Audit Committees" portfolio, published by the Bureau of National Affairs, Inc.