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Ogier | United Kingdom | 18 Sep 2019
The limits of audit: public perceptions and legal realities
Patisserie Valerie entered into administration at the start of this year following the discovery of fraud within the company
Eversheds Sutherland (US) LLP | USA | 15 May 2019
SEC proposes revised “significant subsidiary” tests for investment companies and reduced financial information requirements for fund acquisitions
On May 3, 2019, the Securities and Exchange Commission (SEC) voted to propose rule amendments with regard to financial disclosures about acquired and
Winston & Strawn LLP | USA | 23 Apr 2019
Changes in GAAP: Impact on Credit Agreements
Recent changes in Generally Accepted Accounting Principles (“GAAP”) have impacted the timing of when certain borrowers recognize revenue for
Shearman & Sterling LLP | USA | 22 Apr 2019
Opportunity Zones: Second Set of Proposed Regulations Provide Clarity
On Wednesday, April 17, 2019, the Treasury Department and the Internal Revenue Service issued a broad, investment-friendly second set of Proposed
Shearman & Sterling LLP | USA, Canada | 15 Apr 2019
Central District Of California Sustains Putative Class Action Against Canadian Silver Company And Its Auditor For Failing To Disclose Major Potential Tax Liability In Its Public Financial Statements
On March 25, 2019, Judge Christina A. Snyder of the United States District Court for the Central District of California denied a motion to dismiss a
Crowell & Moring LLP | USA | 29 Mar 2019
Fastest 5 Minutes: Overtime Pay, CAS and GAAP, OTA Use News (March 29)
This week's Episode covers overtime pay, CAS and GAAP, and OTA use news, and is hosted by partners David Robbins and Peter Eyre. Crowell & Moring's
Paksoy | Turkey | 28 Mar 2019
Turkey: Treatment of Technical InsolvencyBankruptcy in light of new Communique
On 15 September 2018, Communiqué on Procedures and Principles on Implementation of Article 376 of the Turkish Commercial Code no. 6102 ("TCC")
Mayer Brown | USA | 27 Mar 2019
Legal Update: SEC Adopts Rules to Modernize and Simplify Disclosure
On March 20, 2019, the US Securities and Exchange Commission (SEC) adopted amendments intended to modernize and simplify certain disclosure
Crowell & Moring LLP | USA | 27 Mar 2019
CAS Board Begins Statutorily-Mandated CASGAAP Conformance
On March 13, 2019, the Cost Accounting Standards Board (CAS Board) released a Staff Discussion Paper (SDP) on conformance of the Cost Accounting
Mayer Brown | USA | 5 Feb 2019
2019 SEC Filing Deadlines and Financial Statement Staleness Dates
Financial statements are considered stale under the rules of the US Securities and Exchange Commission (“SEC”) when they are too old to use in a
