News & Analysis as of

Generally Accepted Accounting Procedures › IFRS

Generally Accepted Accounting Principles (GAAP) are accounting standards and procedures that are used by companies within a particular jurisdiction to prepare financial records and statements. These principles... more +
Generally Accepted Accounting Principles (GAAP) are accounting standards and procedures that are used by companies within a particular jurisdiction to prepare financial records and statements. These principles are intended to create consistency in documentation across companies and industries. Consistent documentation assists investors to better analyze potential investments and assists regulators to detect potential fraud and/or wrongdoing. less -
Cooley LLP

Beyond Borders: A Playbook to Empower Tech Legal Leaders – Foreign Private Issuer Insights

Cooley LLP on

In the ever-evolving landscape of global business, tech companies are not confined by geographical boundaries – they are pioneering the path beyond borders. As in-house teams navigate the intricate realm of international...more

Orrick, Herrington & Sutcliffe LLP

Founder Series: Exit Ready (Part 2 – IPOs)

Orrick, Herrington & Sutcliffe LLP on

Orrick's Founder Series offers monthly top tips for UK startups on key considerations at each stage of their lifecycle, from incorporating a company through to possible exit strategies. The Series is written by members of our...more

Opportune LLP

Insight Into Hedge Accounting Elections & Corporate Alternative Minimum Tax Considerations

Opportune LLP on

The Inflation Reduction Act (IRA) of 2022 significantly changed the U.S. Federal income tax code, including introducing the new Corporate Alternative Minimum Tax (CAMT). The CAMT is a parallel tax system that applies to...more

StoneTurn

ESG is a Four Act Play and Intermission is About to End

StoneTurn on

As socially responsible investing has gone mainstream, regulators in Europe and the United States have stepped in and are now formalizing rules around disclosures pertaining to Environment, Social and Governance (“ESG”)...more

Paul Hastings LLP

Public Company Watch: August 2023

Paul Hastings LLP on

In the August edition of our Public Company Watch, we cover key issues impacting public companies, including the SEC’s enhanced disclosure requirements regarding cybersecurity risk management, strategy, governance and...more

Morrison & Foerster LLP

Inside the IFRS S1 and S2 Sustainability Disclosure Standards – Understanding Current Intersections and Future Outlooks

Morrison & Foerster LLP on

The International Sustainability Standards Board (ISSB), established by the IFRS Foundation (IFRS), issued a comprehensive global baseline of disclosure standards to facilitate consistent and comparable disclosures on risks...more

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

Eversheds Sutherland (US) LLP

Signed, sealed, delivered: Biden signs Inflation Reduction Act enacting “new” corporate minimum tax

Eversheds Sutherland (US) LLP on

​​​​​​​On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022 (the IRA) into law. Among the most notable IRA provisions is a 15% corporate alternative minimum tax on corporations with book profits...more

J.S. Held

Hindsight in the Resolution of Purchase Price Disputes and the Accounting Standards Codification’s (ASC) “Subsequent Events”...

J.S. Held on

Accountants (or auditors in particular) are the benefactors of hindsight and get to put it to use every time they are engaged to opine on a company’s financial statements. Namely, that period from the date of the financial...more

Akin Gump Strauss Hauer & Feld LLP

Coming to Terms with Materiality Judgments for SEC Financial Statements

Akin Gump Strauss Hauer & Feld LLP on

Materiality in the context of the federal securities laws has been a topic of repeated focus by the Securities and Exchange Commission (SEC) and the courts over the years. That attention, however, has not necessarily produced...more

Foley & Lardner LLP

Accounting in M&A Deals – Navigating the Numbers

Foley & Lardner LLP on

A key to success for any growth company is navigating the numbers, with success and visibility in accounting and finance, preferably up and to the right. Nowadays, companies are experiencing accounting challenges as they...more

Hogan Lovells

Considerações sobre o Guide 3: novos requisitos para instituições financeiras emissoras nos EUA

Hogan Lovells on

Instituições financeiras bancárias passarão a divulgar dados estatísticos em um novo formato, com a substituição do Guide 3 por novas regras de divulgação, de acordo com uma nova subparte do Regulamento S-K. As novas regras...more

Latham & Watkins LLP

Financial Statement Requirements in US Securities Offerings: What Non-US Issuers Need to Know - 2021 Edition

Latham & Watkins LLP on

The most frequently asked question at all-hands meetings for a securities offering is “What financial statements will be needed?” The question seems simple enough. But the answer is rarely straightforward. This User’s...more

Proskauer Rose LLP

Inclusion of Government Grants in EBITDA

Proskauer Rose LLP on

In response to the COVID-19 epidemic, the U.S. government has provided relief to companies through various grant programs. The receipt of these grant proceeds represents a meaningful lifeline to many companies and the...more

Polsinelli

Securities and Exchange Commission Modernizes Disclosure Requirements For Financial Institutions

Polsinelli on

On September 11, 2020, the Securities and Exchange Commission (the “SEC”) adopted final rules applicable to banks, bank holding companies, savings and loan associations and savings and loan holding companies that will, among...more

Vinson & Elkins LLP

Partnership For Carbon Accounting Financials Publishes Draft Global Carbon Accounting Standard

Vinson & Elkins LLP on

On August 3, 2020, the Partnership for Carbon Accounting Financials (“PCAF”) released a draft standard outlining a proposed approach for global carbon accounting. This standard, the “Global Carbon Accounting Standard for the...more

Alston & Bird

SEC Replaces Industry Guide 3 and Modernizes Disclosures for Banking Registrants

Alston & Bird on

Our Securities Group summarizes the many ways the Securities and Exchange Commission has streamlined some statistical disclosure requirements by replacing the 30-year-old Industry Guide 3 with final rules that update and...more

McDermott Will & Emery

Proposed Regulations Would Conform Subpart F High-Tax Exception to GILTI High-Tax Exception

McDermott Will & Emery on

On July 20, 2020, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (REG-127732-19) (the 2020 Proposed Regulations) that would conform the historic Subpart F...more

Proskauer Rose LLP

The SEC Makes Sweeping Changes to The M&A Financial Statement and Pro Forma Requirements

Proskauer Rose LLP on

On May 21, 2020, the Securities and Exchange Commission (the “SEC”) amended the financial statement and other disclosure requirements that apply when public companies acquire or dispose of a business or real estate...more

Jones Day

SEC Improves Financial Disclosure Requirements for Acquisitions and Dispositions

Jones Day on

On May 21, 2020, the Securities and Exchange Commission ("SEC") adopted amendments to its financial disclosure requirements related to acquisitions and dispositions. These amendments streamline and eliminate immaterial...more

Smith Anderson

SEC Adopts Significant Amendments to Improve Financial Disclosures Regarding Business Acquisitions and Dispositions

Smith Anderson on

In an attempt to improve the financial information presented to investors in connection with many M&A transactions, the United States Securities and Exchange Commission (the “SEC”) recently adopted highly anticipated...more

Sullivan & Worcester

SEC Revises Rules for Financial Statements Required for Acquisitions and Dispositions of Businesses and Real Estate

Sullivan & Worcester on

In May 2020, the Securities and Exchange Commission approved amendments to the requirements for financial statements relating to acquisitions and dispositions of businesses, including real estate operations, in Regulation S-X...more

BCLP

SEC Streamlines Financial Statements Requirements in Connection with M&A Transactions

BCLP on

On May 21, 2020, the Securities and Exchange Commission (the “SEC”) adopted amendments (the “Amendments”) to streamline the financial statement disclosures that are required in connection with acquisition and disposition...more

Skadden, Arps, Slate, Meagher & Flom LLP

Key Considerations for Non-US Companies Listing in the US

Skadden, Arps, Slate, Meagher & Flom LLP on

The United States continues to be the destination of choice for many non-U.S. companies looking to go public. Active trading, superior liquidity, attractive valuations for growth companies and a deep pool of sophisticated...more

Mayer Brown Free Writings + Perspectives

SEC Amends Business Acquisition and Disposition Disclosure Rules

Mayer Brown Free Writings + Perspectives on

On May 21, 2020, the US Securities and Exchange Commission (SEC) adopted amendments (Amended Rules)1 to financial statement disclosures with respect to business acquisitions and dispositions required by Regulation S-X’s Rule...more

104 Results
 / 
View per page
Page: of 5
Next »

"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 Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide