Search for: "Financial Accounting Standards Board "
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15 Apr 2024, 3:00 am
“A party alleging a claim of accountant malpractice must show that there was a departure from the accepted standards of practice and that the departure was a proximate cause of the injury” (KBL, LLP v Community Counseling & Mediation Servs., 123 AD3d 488, 488 [1st Dept 2014]). [read post]
11 Apr 2024, 3:30 am
The core expectation of audit committees to oversee accounting and financial reporting remains, but for many companies, the scope of these expectations has grown to include oversight of issues such as cybersecurity and ESG. [read post]
8 Apr 2024, 4:22 am
” The amendment, which the plaintiff learned about long after the majority essentially expelled him from the MSO and its affiliated medical practices, provided that the MSO is managed by its parent company — the majority members of which controlled its board of managers — as its sole member. [read post]
7 Apr 2024, 9:05 pm
”[4] More bluntly, the law allows for some profits to be “sacrificed” for moral or legal reasons under broad standards of managerial discretion, such as the business judgment rule for corporations.[5] However, this legal reality has not stopped many professors in law and business schools from teaching economic models – often highly stylized in the language of financial mathematics – that take profit maximization as a foundational assumption.[6] Too… [read post]
7 Apr 2024, 9:01 pm
In parallel, in the EU, the sustainability reporting standards required by the CSRD will require financial companies to report estimated Scope 3 financed emissions, according to the Partnership for Carbon Accounting Financials (PCAF) methodology. [read post]
4 Apr 2024, 9:05 pm
This case further illustrated the increased financial and operational consequences for companies failing to adhere to food safety standards, emphasizing the role of top leadership in preventing such crises. [read post]
3 Apr 2024, 9:03 pm
Historically, the Commission staff has done this type of work through the Divisions’ Offices of Chief Counsel and Chief Accountant, the Commission’s Office of Chief Accountant, and other offices across the Commission. [read post]
3 Apr 2024, 5:29 am
Conduct Standard 4 of 2020 (CS4) compels all trustees of retirement funds to attain the levels of skills and training prescribed by the FSCA. [read post]
31 Mar 2024, 9:01 pm
The acquirer has composite and management ratings of 1 or 2 under the Uniform Financial Institution Ratings System (UFIRS) or ROCA rating system. [read post]
31 Mar 2024, 9:44 am
Board of Trustees, 285 Ill. [read post]
29 Mar 2024, 4:00 am
Some critics have said Trump Media is a “meme stock” with a more than $5 billion valuation they say is out of sync with its financial outlook. [read post]
28 Mar 2024, 9:01 pm
” Pursuant to Section 312, RIAs and ERAs would be required to maintain due diligence programs for correspondent accounts for foreign financial institutions and for private banking accounts established or maintained for non-U.S. persons. [read post]
27 Mar 2024, 9:01 pm
The preamble to the Proposal notes that a merger in substance may occur where the assets acquired are intangible, without regard to whether the assets would be considered assets for accounting purposes. [read post]
27 Mar 2024, 5:53 am
What’s the legal standard? [read post]
19 Mar 2024, 6:08 pm
Pix Credit National Portrait Gallery, Harold Pettit Maples, Back to the Drawing Board 1965 I have been working on the production of a comprehensive commentary of the United Nations Guiding Principles for Business and Human Rights. [read post]
18 Mar 2024, 10:00 pm
On March 8, 2024, the Federal Reserve Board issued a final rule for supervised systematically important financial market utilities (FMUs), enhancing risk management standards, as well as safety and soundness. [read post]
18 Mar 2024, 3:00 am
In addition, the SEC oversees the Public Company Accounting Oversight Board (PCAOB), the Financial Industry Regulatory Authority (FINRA), the Municipal Securities Rulemaking Board (MSRB), the Securities Investor Protection Corporation (SIPC), and the Financial Accounting Standards Board (FASB). [read post]
17 Mar 2024, 5:42 pm
Among other things: Due to the widespread use of the Change Healthcare tools and systems as a financial clearinghouse for connecting pharmacy benefit managers, health care providers, and other key plays and health plans throughout the health care and health benefits industry, the attack has and continues to disrupt key billing, care-authorization, payment and other transactions between health care payers and pharmacies, physicians and other health care providers and health care… [read post]
14 Mar 2024, 9:05 pm
State laws, by contrast, protect shareholders by requiring a minimum standard of director behavior and shareholder rights to information. [read post]
14 Mar 2024, 9:08 am
Air Resources Board, et al. [read post]
