News & Analysis as of

International Financial Reporting Standards

Council of EU Presidency Compromise Proposal on Proposed Regulation Amending CRR

The Council of the EU has published the final Presidency compromise proposal on the proposed Regulation amending the Capital Requirements Regulation (Regulation 575/2013) (“CRR“) as regards the transitional period for...more

KPMG Issues 2017 Global Audit Committee Pulse Survey

by WilmerHale on

Recently, KPMG released its 2017 Global Audit Committee Pulse Survey, which reports on audit committee activities based on survey responses from 800 audit committee members across 42 countries. Asking, "Is Everything Under...more

Report to G20 on Beneficial Ownership

by Shearman & Sterling LLP on

The Financial Action Task Force published a report to the G20 Finance Ministers and Central Bank Governors updating them on the steps being taken by the FATF on implementation of international standards on transparency and...more

Governance & Securities Law Focus: Europe Edition, July 2016

by Shearman & Sterling LLP on

In this newsletter, we provide a snapshot of the principal European, US and selected international governance and securities law developments of interest to European corporates. Please see full Newsletter below for more...more

Governance & Securities Law Focus: Latin America Edition, May 2016

by Shearman & Sterling LLP on

US DEVELOPMENTS - SEC and NYSE/Nasdaq Developments - FAST Act Amends JOBS Act and Creates New Exemption for Resales of Restricted Securities - On 4 December 2015, the Fixing America’s Surface Transportation...more

The Global Spotlight on Transparency: Renewed Focus on Tax and Financial Regulatory Enforcement in Singapore

by K&L Gates LLP on

The global spotlight on transparency in tax and financial reporting has come to Singapore, signalling cause for renewed focus on compliance for investors and global business operators. On 6 April, the Singaporean Ministry of...more

CSA re: Non-GAAP, TSX NCIB FAQs and Other Acronyms

Recently, the CSA (Canadian Securities Administrators) released revised guidelines regarding the disclosure of non-GAAP (generally accepted accounting principles) financial measures and the TSX (Toronto Stock Exchange)...more

ESMA Publishes 17th Extract from EECS’ Enforcement Decisions

The European Securities and Markets Authority (ESMA) has published extracts from the European Enforcers Coordination Sessions confidential database of enforcement decisions on financial statements. European Enforcers monitor...more

What You Need to Know About TTIP

by DLA Piper on

TTIP (the Transatlantic Trade and Investment Partnership) is a comprehensive trade and investment agreement currently being negotiated between the EU and the US. The main aims of the proposed agreement are to increase trade...more

Proposed New UK Tax Rules for Debt Restructuring

1. Executive Summary - The U.K. corporate tax landscape has been undergoing reform for a number of years. A significant part of the changes involves the ongoing modernization of the U.K.’s complex tax regime for...more

New Developments on International Automatic Financial Information Exchange and Disclosure

by Proskauer Rose LLP on

We last updated our clients and friends in February 2014 (Feb 2014 Memorandum) on issues related to the disclosure and automatic exchange of financial information on an international basis. Since then, the pressure...more

Cayman Islands signs FATCA Agreement with USA

by DLA Piper on

Cayman Islands signed a "Model 1" intergovernmental agreement on FATCA ("IGA"). The United States considers this IGA already to be in effect, despite the need for implementing measures in the Cayman Islands. This IGA is the...more

Proposed FASB Rule Accelerating Recognition of Credit Loss

by Dechert LLP on

The Financial Accounting Standards Board (FASB) recently released an exposure draft (“Exposure Draft”) that proposes a new approach to accelerate the recognition of credit losses (“Proposed Rule”). The FASB perceives delayed...more

COSO Seeks Public Comment on Its Proposed Internal Control over External Financial Reporting

by Holland & Knight LLP on

On September 18, 2012, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released an exposure draft of its Internal Control over External Financial Reporting: Compendium of Approaches and Examples...more

SEC Issues Final Staff Report on Work Plan Relating to Global Accounting Standards

by Holland & Knight LLP on

On July 13, 2012, the Office of the Chief Accountant of the Securities and Exchange Commission (SEC) published a final staff report evaluating the implications of incorporating the International Financial Reporting Standards...more

15 Results
|
View per page
Page: of 1
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.