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Financial Accounting Generally Accepted Accounting Procedures

Opportune LLP

Connecting The Disconnect Between Trading & Accounting

Opportune LLP on

Trading and accounting departments look at the origination-to-settlement lifecycle differently and this can often lead to disconnects and miscommunication that manifest late in the timeline of ETRM system implementations,...more

Opportune LLP

Total Shareholder Return Plans: Accounting Implications & Valuation Assumptions

Opportune LLP on

The use of total shareholder return (“TSR”) plans as a form of performance-based compensation continues to grow in popularity as energy companies look for more efficient ways to match executive pay with performance....more

Stinson - Corporate & Securities Law Blog

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 financial statements unless and until the entity’s liquidation becomes imminent....more

Ballard Spahr LLP

SEC Task Force Scrutinizing Non-GAAP Measurements

Ballard Spahr LLP on

A new Financial Reporting and Audit Task Force formed by the Securities and Exchange Commission is scrutinizing companies’ use of measurements that do not comply with generally accepted accounting practices (GAAP), according...more

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