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1,665 results found


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

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