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Results: 1-10 of 69

Chief Accountant reminds lawyers that GAAP and not the ABA-auditor treaty governs loss contingency disclosure

  • Holland & Knight LLP
  • -
  • USA
  • -
  • February 28 2011

At a recent New York Bar Association conference, Wayne Carnall, Chief Accountant of the SEC's Division of Corporation Finance, warned registrants to avoid relying on the long-standing ABA-auditor "treaty" between lawyers and auditors when deciding what to report about litigation contingencies in financial statements

House passes financial reform legislation

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 12 2010

On June 30, 2010, the House of Representatives approved the "Dodd-Frank Wall Street Reform and Consumer Protection Act" (the "Dodd-Frank Act"

PCAOB issues FAQs on audit firm annual reports and makes the reports publicly available

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 12 2010

On June 18, 2010, the PCAOB issued Staff Questions and Answers regarding the requirements to file with the PCAOB Annual Reports on Form 2

Supreme Court rejects attempt to dismantle PCAOB

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 12 2010

In a 5-4 decision, the U.S. Supreme Court rejected an attempt to declare unconstitutional the Public Company Accounting Oversight Board a private, nonprofit organization created in the wake of Enron and WorldCom accounting scandals

FASB and IASB issue joint proposal on revenue recognition and a progress report on US GAAP and IFRS convergence

  • Holland & Knight LLP
  • -
  • Global, USA
  • -
  • July 12 2010

On June 24, 2010, the International Accounting Standards Board (IASB) and the U.S. Financial Accounting Standards Board (FASB) published for public comment a draft standard to improve and align the financial reporting of revenue from contracts with customers and related costs

President signs Dodd-Frank Act

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 26 2010

On July 21, 2010, the President signed into law the "Dodd-Frank Wall Street Reform and Consumer Protection Act" ("Dodd-Frank"

“Filing Olympics” discouraged in Delaware derivative litigation

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 26 2010

In two recent significant decisions, the Delaware Chancery Court has sent a clear message to would-be plaintiffs racing to be the first to file a derivative class action to do their homework first

Division of Corporation Finance publishes revised accounting manual

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 26 2010

On July 7, 2010, the SEC's Division of Corporation Finance published a revised Financial Reporting Manual

SEC issues concept release on the U.S. proxy system

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 26 2010

On July 14, 2010, the SEC issued a concept release on the U.S. proxy system which solicits comments on whether any deficiencies in the proxy system warrant rulemaking in the future

Corporate governance and executive compensation provisions in the Dodd-Frank Wall Street Reform and Consumer Protection Act

  • Holland & Knight LLP
  • -
  • USA
  • -
  • August 3 2010

On July 21, 2010, the President signed into law the "Dodd-Frank Wall Street Reform and Consumer Protection Act" ("Dodd-Frank"