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Stinson LLP | USA | 19 Nov 2018

ISS announces 2019 policy uodates

ISS has released updates to its 2019 benchmark proxy voting policies. There is no impact for the upcoming 2019 proxy season for U.S. companies


Stinson LLP | USA | 25 Jan 2018

Drafting 10-K Disclosures for the Tax Cuts and Jobs Act

Public companies with fiscal quarters ended December 31, 2017, but not fiscal year ends, are beginning to make disclosures showing the effects of the


Stinson LLP | USA | 15 Dec 2015

PCAOB Adopts Rules Requiring Disclosure of the Engagement Partner

The Public Company Accounting Oversight Board, or PCAOB, has adopted new rules to provide investors with more information about who is participating


Stinson LLP | USA | 2 Jul 2015

SEC proposes clawback rulesa comprehensive summary

The SEC has proposed new rules to implement Section 954 of the Dodd-Frank Act, which added Section 10D to the Securities Exchange Act of 1934


Stinson LLP | USA | 28 Aug 2014

FASB revises going concern evaluations and disclosure

Generally accepted accounting principles, or GAAP, presumes continuation of a reporting entity as a going concern as the basis for preparing


Stinson LLP | USA | 6 May 2014

Auditors of Futures Commission Merchants: know the audit rules or you will be fined

A recent $100,000 settlement between the Commodity Futures Trading Commission (CFTC) and an accounting firm highlights for accounting firms


Stinson LLP | USA | 20 Jan 2014

Private company GAAP arrives

Two GAAP alternatives for private companies have been released by FASB. The alternatives were created by the Private Company Council, or PCC. The


Stinson LLP | USA | 1 Oct 2013

SEC enforcement doubts accounting fraud has dropped and what it is doing about it

Andrew Ceresney, SEC Co-Director of the Division of Enforcement, recently gave a talk on financial reporting and accounting fraud. Mr. Ceresney


Stinson LLP | USA | 13 Aug 2013

PCAOB fixes what isn’t broken in new proposals

The PCAOB has issued two new proposed auditing standards addressing the auditor's opinion and information included in annual reports. To me the


Stinson LLP | USA | 26 Jun 2013

A lawyer’s guide to proposed lease accounting rules

The Financial Accounting Standards Board, or FASB, together with the International Accounting Standards Board, or IASB, is comprehensively

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