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Financial Statements Accounting

IR Global

Due Diligence when buying an accounting business

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What is Due Diligence? Due diligence is a thorough investigation service of a business by a potential buyer, to establish value, assets, liabilities, potential and the associated risks....more

Allen Barron, Inc.

Many Business Owners Undervalue Accounting

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Why do many business owners undervalue accounting and the profound financial impact it can have on your business operations and profit? Business in 2025 moves at an incredible rate of speed, and the complexities of managing...more

Cadwalader, Wickersham & Taft LLP

Treasury and IRS Release Proposed Corporate Alternative Minimum Tax Regulations

On September 13, 2024, in the Federal Register, the Treasury and IRS published proposed regulations implementing the corporate alternative minimum tax (“CAMT”).  Its 182 pages (including 62 pages of preamble) describe a...more

Allen Barron, Inc.

Accounting is the Information Connection Within Your Own Business

Allen Barron, Inc. on

Many business owners and executives fail to realize that accounting is the information connection within your own business. Accounting doesn’t simply capture the box scores of your company’s business transactions. A...more

Allen Barron, Inc.

Most Business Owners Undervalue Accounting

Allen Barron, Inc. on

It's astonishing how many business owners undervalue accounting and its profound financial impact on business operations, transactions, taxation, and profit. An effective accounting strategy captures the information required...more

White & Case LLP

Key Considerations for the 2024 Annual Reporting Season: Your Upcoming Form 20-F and other FPI-Specific Considerations

White & Case LLP on

This memorandum outlines key considerations from White & Case's Public Company Advisory Group for foreign private issuers ("FPIs") during the 2024 annual reporting season, divided into two sections: Form 20-F Housekeeping...more

Fenwick & West LLP

FASB Issues Significant Update on Accounting for Crypto Assets

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The Financial Accounting Standards Board (FASB) has issued a new accounting standard to improve the accounting for and disclosure of certain crypto assets. The new standard marks a significant change in how companies...more

Cooley LLP

SEC Chief Accountant has some thoughts about the statement of cash flows

Cooley LLP on

The SEC’s Office of Chief Accountant appears to be taking a hard look these days at statements of cash flows. In “The Statement of Cash Flows: Improving the Quality of Cash Flow Information Provided to Investors,” SEC Chief...more

Woodruff Sawyer

Earnings Management Red Flags: Part One

Woodruff Sawyer on

Public companies are under tremendous pressure to meet or beat stock analyst earnings estimates. This pressure caused Warren Buffet to observe: “Managers that always promise to ‘make the numbers’ will at some point be tempted...more

Cooley LLP

Blog: SEC charges Sequential Brands with failure to take goodwill impairment charges

Cooley LLP on

The SEC has just filed a complaint against Sequential Brands Group, Inc., a brand management company, for failing to take timely and appropriate goodwill impairment charges as required by GAAP and the federal securities laws,...more

Hogan Lovells

Global Accountants’ Liability Update – May 2020

Hogan Lovells on

Recent court decisions - Germany - Cum/Ex-trades spark litigation - So called Cum/Ex-trades have become one of the hottest legal topics in Germany. A flood of claims dealing with those trades has reached German...more

BakerHostetler

SEC Chief Enforcement Accountant Cites the Use of Data Analytics, Self-Disclosure and Cooperation as Key Factors in Investigating...

BakerHostetler on

With more than 130 highly trained enforcement accountants at his disposal, Matthew Jacques, the Chief Accountant of the Securities and Exchange Commission (“SEC”), provided a firsthand glimpse into current enforcement...more

Cooley LLP

Alert: 25 Considerations in Preparing for an IPO

Cooley LLP on

1. Experienced advisors - Choose experienced advisors, including lawyers, auditors and financial consultants (if necessary), and get them involved early. Advisors who work routinely with the SEC and investment bankers –...more

Stinson - Corporate & Securities Law Blog

SEC Guidance on Accounting for the Tax Cuts and Jobs Act and Form 8-K Obligations

As Christmas Eve approached with vacations and holiday shopping in full swing, President Trump signed the Tax Cut and Jobs Act and the SEC promptly issued guidance to public companies on related accounting matters. Perhaps...more

Foley Hoag LLP

Considerations for the Acquisition of a Non-U.S. Company by a U.S. Public Company

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When it is time to sell a company, there are a number of financial and legal steps a business should consider to ready itself for a merger or acquisition. When the potential buyer is a U.S. public company, that list may get...more

Skadden, Arps, Slate, Meagher & Flom LLP

Recurring Issues in Accounting for Litigation Contingencies

Certain questions seem to recur when it comes to outside counsel’s communications with a company’s auditors about potential exposures as a result of litigation or regulatory/enforcement matters and the underlying accounting...more

Proskauer - Not for Profit/Exempt...

Proposed Changes to Financial Accounting for Not-for-Profit Entities

The Financial Accounting Standards Board (“FASB”) has issued an exposure draft of a Proposed Accounting Standards Update, Presentation of Financial Statements of Not-for-Profit Entities, which would make significant changes...more

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