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903 results found

Article

PwC Legal | USA | 30 Mar 2017

Tax accounting considerations of recent U.S. tax reform proposals

President Trump and the Republican-controlled Congress have indicated that comprehensive tax reform is currently one of the federal government's top

Article

Foley & Lardner LLP | USA, Ireland | 24 Feb 2017

SEC Whistleblower Program May Be Facing Congressional Cutback

According to a memo circulating amongst Republican-party leaders as of February 13th, Republicans in the House of Representatives are planning to

Article

Steptoe & Johnson LLP | USA | 7 Jul 2016

IRS Issues Final Regulations on Accounting for Gain and Loss for Money Market Funds

Today, the IRS issued final regulations describing a simplified method of Accounting for gain and loss on shares in money market funds (MMFs) that

Article

Wiley Rein LLP | USA | 9 May 2013

Unfinished business: solving the HIPAA accounting rule dilemma

Now that the Health Information Technology for Economic and Clinical Health (HITECH) rules finally have been released, health care companies and

Article

Eversheds Sutherland (US) LLP | USA | 26 Oct 2011

Who is listening? The SEC emphasizes importance of cybersecurity disclosure

The U.S. Securities and Exchange Commission (SEC) staff recently issued guidance concerning its views on disclosure obligations related to cybersecurity risks and cyber incidents.

Article

Morrison & Foerster LLP | USA | 21 Oct 2011

Even though Republicans now control Ways and Means Committee - accounting gimmicks still used as pay-fors

One thing Democrats and Republicans in Congress apparently can agree on is the use of accounting gimmicks to avoid tough spending and revenue decisions.

Article

Fried Frank Harris Shriver & Jacobson LLP | USA | 17 Oct 2011

PCAOB issues concept release soliciting comments on mandatory audit firm rotation

The Public Company Accounting Oversight Board (the “PCAOB”) has issued a concept release soliciting comment on whether the PCAOB should require the mandatory rotation of accounting firms that audit public companies.

Article

Mayer Brown | USA, Panama, South Korea, etc. | 17 Oct 2011

The US Congress approves free trade agreements with South Korea, Colombia, and Panama

On Wednesday October 12, the US Congress passed free trade agreements (FTAs) with South Korea, Colombia, and Panama, culminating more than six years of negotiation and political wrangling across two US administrations.

Article

Venable LLP | USA | 4 Oct 2011

SOX whistleblowers may now claim a “very broad spectrum of adverse action”

The whistleblower provision of the SarbanesOxley Act (“SOX”) protects an employee who provides information regarding fraud and violations of rules or regulations of the SEC.

Article

McGuireWoods LLP | USA | 29 Sep 2011

FASB updates multiemployer plan disclosure requirements: estimate of withdrawal liability not required

The Financial Accounting Standards Board (FASB) recently released Accounting Standards Update No. 2011-09 (the Update), requiring significant additional financial-statement disclosure by employers contributing to multiemployer plans.

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