Section 13(b)(2)(B) of the Securities Exchange Act of 1934 (“Exchange Act”) (“IAC Provision”) requires public companies to have “internal accounting controls” that, broadly speaking, are sufficient to ...
The International Accounting Standards Board is looking for feedback on some targeted improvements it's proposing to make to improve the requirements for recognizing and measuring provisions on ...
The AICPA endorsed permanent disaster tax relief provisions in Title III of the National Disaster Tax Relief Act of 2015, H.R. 3110 and S. 1795, in letters to the sponsors of the legislation on Sept.
On August 17, the FASB and IASB released the final version of the exposure draft on lease accounting that significantly changes the way entities account for leases. Their exposure draft, Leases, ...
The Securities and Exchange Commission will meet today to consider easing the most contentious part of the Sarbanes-Oxley Act, which imposed new duties on corporate executives and accountants after a ...
WASHINGTON (AP) - American Indians who claim the government squandered billions in revenues from their land won a victory Wednesday when the House killed a provision that would have prevented a full ...
President Biden recently tweeted "That tax cut is going to expire. If I’m reelected, it’s going to stay expired." Many key provisions of the Tax Cuts and Jobs Act (TCJA) will sunset on December 31, ...
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