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796 results found

Article

Deacons | Hong Kong | 21 Nov 2018

New regulatory approach for virtual assets

On 1 November 2018, the Securities and Futures Commission (SFC) announced a new regulatory framework for virtual assets

Article

Wilmer Cutler Pickering Hale and Dorr LLP | USA | 17 Oct 2018

SEC Cautions Issuers to Consider Cyber Threats When Devising and Maintaining Internal Accounting Controls

Yesterday, the Securities and Exchange Commission released an investigative report regarding its investigation into whether nine public companies that

Article

Cadwalader Wickersham & Taft LLP | USA | 3 Nov 2017

PCAOB Rules to Require Reporting of Critical Audit Matters and Enhanced Details in Public Company Audit Reports

Auditors of public companies will be required to move beyond a simple “pass or fail” opinion and include significant new information in audit reports

Article

Jones Day | USA | 5 Oct 2017

Are You Ready for "New GAAP" Revenue Recognition? SEC Disclosure Considerations

In 2014, the U.S. Financial Accounting Standards Board ("FASB") issued new revenue standards under Accounting Standards Codification ("ASC") 606

Article

Katten Muchin Rosenman LLP | USA | 1 Sep 2017

SEC and Staff Issue Interpretative Guidance on Revenue Recognition

On August 18, the Securities and Exchange Commission issued a press release announcing its issuance of two releases and the SEC staff's release of a

Article

DLA Piper | United Kingdom, European Union | 12 Jul 2016

What is the potential impact of Brexit on the European System of Accounts (ESA10)?

One of the key benefits of PPP has always been the 'additionality' of investment that off-balance sheet treatment can offer. However, the emergence

Article

Roetzel & Andress | USA | 27 Oct 2011

Tax nexus update: Supreme Court declines to review the Colonel’s case

Earlier this year, we reported that in KFC Corporation vs. Iowa Department of Revenue, the Iowa Supreme Court upheld the state’s ability to assess income tax on KFC Corporation and other out-of-state franchisors who, despite not having a physical presence in Iowa, nonetheless derive revenue through its franchisees.

Article

Blank Rome LLP | USA | 28 Sep 2011

Clawback of executive compensation

On August 30, 2011, the SEC announced a settlement with James O’Leary, former Chief Financial Officer of Beazer Homes USA, Inc., to recover $1,431,022 in cash representing his bonus compensation, incentive-based and equity-based compensation and stock sale profits received during the 12-month period after the issuance of Beazer’s quarterly and annual financial statements for its 2006 fiscal year.

Article

Herrick Feinstein LLP | USA | 10 Aug 2011

Public company perspectives

The SEC has continued its recent pace in bringing enforcement proceedings and looking into allegations of fraud.

Article

Dechert LLP | USA | 3 Aug 2011

U.S. Department of Justice releases first FCPA Advisory Opinion of 2011

In its first Foreign Corrupt Practices Act (“FCPA”) Advisory Opinion of 2011, the U.S. Department of Justice (“DOJ”) has addressed an issue of perennial concern for covered corporations and individualswhat is the scope of the FCPA’s “promotional expenses” exemption under the FCPA? Advisory Opinion 11-01, dated June 30, 2011, reviews the request of a U.S. “domestic concern” (the “Requestor”), which sought to pay for the travel of representatives from two foreign agencies to learn about the adoption services provided by the Requestor, and clarifies the circumstances under which companies can benefit from an exception to FCPA liability for payment of the reasonable travel, food, and entertainment expenses of “foreign officials.”

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