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117 results found


Alston & Bird LLP | USA | 9 Jul 2015

SEC proposes compensation clawback rules

On July 1, 2015, the Securities and Exchange Commission (SEC) issued proposed rules that would require each listed issuer to adopt a compensation


Alston & Bird LLP | USA | 11 Nov 2014

SEC approves PCAOB’s new related party auditing standard and other related amendments

On October 21, 2014, the Securities and Exchange Commission (SEC) approved the rules proposed earlier this year by the Public Company Accounting


Alston & Bird LLP | USA | 14 Oct 2014

HIPAAHITECH Act accounting of disclosures NPRM: redux?

In May 2011, the Office for Civil Rights (OCR) of the U.S. Department of Health & Human Services (HHS) issued a proposed rule to modify the HIPAA


Alston & Bird LLP | USA | 11 Jun 2014

Accounting for earnouts under financing agreements

An earnout, also known as “contingent consideration” in accounting parlance, is a contractual provision in an acquisition agreement that adds a


Alston & Bird LLP | USA | 12 Apr 2013

Agribusiness: the next frontier for enforcement of the Foreign Corrupt Practices Act?

In recent years, the Department of Justice (DOJ) and the Securities and Exchange Commission (SEC) have aggressively enforced the anti-bribery and


Alston & Bird LLP | USA | 1 Jul 2012

Dealing with financial auditors and schedule UTP

Most corporations have now come to terms with the Financial Accounting Standards Board’s requirements for accounting for tax benefits and liabilities and with filing with the IRS the Schedule of Uncertain Tax Positions (UTP).


Alston & Bird LLP | USA | 1 Nov 2011

Global service company’s co-op?

LTR 201141007 rules that a domestic corporation (Finco) owned by the independent, mostly foreign, “members” of a global services company will be operated on a cooperative basis in providing treasury services to the patrons.


Alston & Bird LLP | USA | 16 Sep 2011

Economic substance doctrine defense plan

Corporations have become very concerned about “best practices” and “risk management” in the wake of the Enron scandal and enhanced enforcement rules of government agencies and auditing rules of accountants.


Alston & Bird LLP | USA | 3 Jun 2011

HIPAAHITECH Act: accounting of disclosures proposed rule

On May 31, 2011, the Office of Civil Rights (OCR) of the Department of Health and Human Services (HHS or "the Secretary") published a notice of proposed rulemaking to modify the HIPAA Privacy Rule's standard for accounting of disclosures of protected health information.


Alston & Bird LLP | USA | 29 Mar 2011

U.S. Supreme Court issues ruling in Matrixx Case

Last week, the United States Supreme Court unanimously affirmed a prior decision of the Ninth Circuit in Matrixx Initiatives, Inc.

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