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Due diligence, information and disclosure in M&A transactions in Greece
  • Karatzas & Partners Law Firm
  • Global, Greece
  • December 14 2018

A structured guide to due diligence, information and disclosure in M&A transactions in Greece...


CAQ discusses lessons learned from “dry runs” on critical audit matters and related questions for audit committees
  • Cooley LLP
  • USA
  • December 12 2018

As you may recall, auditors of large accelerated filers will be required to report on CAMscritical audit mattersin their auditor’s reports for


Best Interest and Best Practices 11
  • Drinker Biddle & Reath LLP
  • USA
  • December 11 2018

Under ERISA’s fiduciary rules, advisors are required to use generally accepted investment theories and prevailing investment industry practices


The First CAM
  • Stinson Leonard Street LLP
  • USA
  • December 11 2018

The first CAM I am aware of is in this SEC filing: Critical Audit Matter The critical audit matter communicated below is a matter arising from the


SEC accounting fellows address evaluation of internal control over financial reporting
  • Cooley LLP
  • USA
  • December 10 2018

A number of members of the SEC Accounting staff addressed the 2018 AICPA Conference on Current SEC and PCAOB Developments. Some of the remarks


Matters to Consider for the 2019 Annual Meeting and Reporting Season
  • Skadden Arps Slate Meagher & Flom LLP
  • USA, United Kingdom, European Union
  • December 3 2018

Companies have important decisions to make as they prepare for the 2019 annual meeting and reporting season. We have compiled the following overview


Brief Analysis of Fake Equity in the Private Equity Investment Funds
  • Hengdu Law Firm
  • China
  • November 29 2018

As the regulatory policy tightens, fundraising gets harder. However, many investors are still expecting too much for full payments of principal


IAASA Scorecard of Financial Statement Disclosures
  • McCann FitzGerald
  • Ireland
  • November 29 2018

In two separate desk-top reviews, IAASA, Ireland’s Accounting enforcer, has found that many companies fail to provide complete information on their


No-action letters provide more insight into “ordinary business” exclusion under Rule 14a-8(i)(7)
  • Cooley LLP
  • USA
  • November 28 2018

On the heels of the release of SLB 14J, Corp Fin has posted a couple of new no-action letters that shed some more light on the “ordinary business”


Opportunity Zone Program Offers A New, Tax-Efficient Vehicle For Investors And Developers
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • November 28 2018

Background On December 22, 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act (the "Act"), which contained a potentially lucrative