Aicpa sec conference 2020
[DOCX File]INTRODUCTION - Home | DART
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On March 2, 2020, the SEC issued a final rule. ... and various Deloitte Heads Up publications on the annual AICPA-SEC Conference can provide additional insight into the SEC’s views on disclosure in MD&A and areas of frequent SEC comments in MD&A. Per Regulation S-K, registrants may omit discussion of the earliest year if such discussion was ...
Subrecipient Grant Conditions
(23 U.S.C. Chapter 4 and Sec. 1906, Pub. L. 109-59, as Amended) recipients, subrecipients, contractors and subcontractors ... (e.g., conference brochure, agenda or website link) A separate request must be submitted for each proposed trip, but multiple travelers going together to one destination can be included on one request. ... 9/30/2020 5:43 ...
[DOC File]Top line of doc
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HISTORICAL NOTE: Promulgated by the Office of Governor, Office of Financial Institutions, LR 46:1389 (October 2020). §513. Combination of Loan Production Office, Deposit Production Office, and Electronic Financial Terminal . A. Definitions. For purposes of this Section, the definitions provided in …
[DOC File]TABLE OF CONTENTS
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Dec 04, 2020 · TABLE OF CONTENTS (Updated 11/23/2020) BOARD OF EDUCATION. ... Cross Ref: AICPA (American Institute of Certified Public Accountants) ... Follow up each educational assessment with a conference to include the students’ guidance counselor and principal to cooperatively develop an appropriate educational plan. Ongoing follow-ups may be ...
ChecklIst application - Home | DART
As noted in the 2014 AICPA Conference on Current SEC and PCAOB Developments, registrants may be able to demonstrate that a change in the goodwill impairment testing date is an immaterial change in the application of an accounting principle. ... Refer to Deloitte’s March 10, 2020 . Heads Up. for more details. Item 2. Management’s Discussion ...
[DOC File]Agency Audit Report Review
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AAG SLV AICPA Audit and Accounting Guide – State and Local Governments (April 1, 2020 version) AAG GAS AICPA Audit and Accounting Guide - Government Auditing Standards and Single Audits (April 1, 2020 version) SAS AICPA Statement on Auditing Standards. AU-C U. S. Auditing Standards – AICPA …
[DOCX File]IAS Plus — IFRS, global financial reporting and accounting ...
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2014 AICPA Conference on Current SEC and PCAOB Developments, registrants may be able to demonstrate that a change in the goodwill impairment testing date is an immaterial change in the application of an accounting principle. The staff indicated that it will no longer request a preferability letter in such instances if the change is prominently ...
[DOCX File]Specifications for Audits of Authorities, Boards, and ...
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The General Assembly has created numerous authorities, boards, and commissions through either general or special laws. The Auditor of Public Accounts has responsibility in accordance with §30-140 of the Code of Virginia, to establish audit specifications for governmental authorities, boards and commissions, with unelected governing bodies.
[DOC File]Comments on Certification of UBTI for Certain ... - AICPA
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We previously communicated with you on December 23, 2005, with respect to the following sections of S. 2020: Sec. 501, Understatement of taxpayer’s liability by income tax return preparer; Sec. 511, Clarification of economic substance doctrine; and Sec. 523, Partial payments required with submission of offers-in-compromise.
[DOCX File]IAS Plus
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The U.S. Securities & Exchange Commission (SEC) Form 10-K is used for annual reports under Section 13 or 15(d) of the Securities Exchange Act of 1934 (the “Exchange Act”). Thi
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