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Corporate Structures Generally Accepted Accounting Procedures

Carlton Fields

A Forensic Accountant’s Take on Materiality

Carlton Fields on

In the accounting profession, the concept of materiality in financial reporting comes from two distinct areas: Generally accepted accounting principles (GAAP), and generally accepted auditing standards (GAAS). ...more

King & Spalding

Messages for Public Companies from the SEC’s Spate of September Enforcement Actions

King & Spalding on

The United States Securities and Exchange Commission wrapped up its fiscal year on September 30, 2019 with a flurry of enforcement actions filed in the final weeks of the month. These cases will provide fodder for analysis...more

Orrick, Herrington & Sutcliffe LLP

A Baker's Dozen of Blue Chip CEO's and Leading Investors Speak Out on Corporate Governance: What Else Can be Offered to the...

A most curious press release sprouted up amidst summer's hot growing season: 13 leaders of public companies and investing firms have put forth self-professed governance principles for public companies. (See...more

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