The latest ruling in the US Parmalat litigation has dismissed claims against Grant Thornton and Bank of America on the grounds that the claimant Parmalat companies were themselves involved in the underlying frauds.

After years of political deliberation, contentious debate and practical obstacles, the EU Savings Directive (Directive), adopted in 2003, finally takes effect on 1 July 2005. As from that date, the 25 EU Member States, five non-EU countries and 10 dependent and associated territories will apply "equivalent" measures on savings income. Although the legal scope of the Directive does not extend beyond EU borders, its implementation will, in fact, affect those other countries and territories that ha

In opinions issued on the same day, federal appellate courts for the Second Circuit and the Eleventh Circuit both recently affirmed dismissals of securities-fraud claims filed against independent audit firms ..

Since November 2008 when the Securities and Exchange Commission (“SEC”) issued a proposed roadmap for the mandatory adoption of International Financial Reporting Standards (“IFRS”) for public companies, there has been a significant level of speculation regarding the future of the US accounting framework.

Given the significant size and growing wealth of developing economies, it is hard to ignore the tremendous business potential these markets have to offer. While it’s not a new topic on the business agenda, emerging markets are fast becoming an integral part of nearly every CEO’s business strategy to drive sustainable profitable growth.

This is the second year Deloitte Touche Tohmatsu Limited’s Global Energy & Resources group has published its oil and gas trends and issues analysis for the year ahead.

The movie theater – also known as the cinema in some countries – has enjoyed strong growth in recent years. Revenues, measured by box office sales, grew year-on-year from the mid-1990s to 2006, a year in which sales totaled $25 billion.

Η Deloitte είναι ένας από τους μεγαλύτερους οργανισμούς παρο- χής ελεγκτικών, φορολογικών, συμβουλευτι

A unilateral jurisdiction clause is a dispute resolution clause that gives one party a jurisdictional option that the other party does not have.

In Re Ping An Securities Group (Holdings) Limited [2022] SC (Bda) 25 Com (8 April 2022), the Supreme Court of Bermuda (the "Bermuda Court") declined to appoint the nominee of a first creditors' meeting...

The technology, media and telecommunications (TMT) innovations that are able fundamentally to enhance our lives are also those most likely to become the most significant contributors to the overall size of the TMT sector. The Internet and mobile telephony are two strong, recent examples of this.

The legislation to set up the Financial Markets Authority (FMA) creates a new right for the regulator to initiate or take over legal proceedings against financial market participants on behalf of investors.

This disclosure checklist is based on the UK Accounting Standards Board’s (ASB) Reporting Standard on the OFR (RS1) which supports the final statutory requirements in SI 2005/1011. <p>The Regulations state that quoted companies will be required to prepare statutory OFRs for the first time for financial years beginning on or after 1 April 2005. The Reporting Standard will apply to all entities that prepare an OFR.

Deloitte Touche Tohmatsu ("Deloitte"), in conjunction with STORES Media, is pleased to present the 13th annual Global Powers of Retailing. This report identifies the 250 largest retailers around the world based on publicly available data for the companies’ 2008 fiscal year (encompassing fiscal years ended through June 2009).

This is the second year in which the Global Energy & Resources group of Deloitte Touche Tohmatsu Limited has published its predictions for the year ahead. As the fog lifts over the global economy, a recovery is clearly underway in places as disparate as China, the United States, Brazil, Australia and India.

The Australian construction industry is suffering from low and declining profits; caused in large part by the misallocation of risk and a misunderstanding of the forces driving further efficiencies and productivity.

SEC sanctioned Chinese affiliates of U.S. public accounting firms for failing to produce work papers relating to the audit of U.S. issuers operating in China.

Welcome to the 2010 edition of Telecommunications Predictions. This is the ninth year in which the Deloitte Touche Tohmatsu (DTT) Global Technology, Media & Telecommunications (TMT) Industry Group has published its predictions for the TMT sectors.

Welcome to the 2010 edition of Media Predictions. This is the ninth year in which the Deloitte Touche Tohmatsu (DTT) Global Technology, Media & Telecommunications (TMT) Industry Group has published its predictions for the technology, media, and telecommunications sectors.

The establishment of the Public Company Accounting Oversight Board (the ―PCAOB‖ or ―Board‖) was a key element of the Sarbanes-Oxley Act of 2002 (―Sarbanes-Oxley‖).