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26 Jul 2016, 3:01 am by Broc Romanek
As part of its focus on non-GAAP measures, Corp Fin has questioned whether companies (& their audit committees) have implemented appropriate controls regarding the disclosure of such measures. [read post]
8 Oct 2014, 5:00 am by Randi Morrison
” See also this Cooley blog, which addresses the practical implications of this CDI – i.e., the alleged difficulty in implementing these technological measures such that they serve as a reliable control. [read post]
7 Dec 2008, 5:43 am
The periodic disclosure system benefits from disclosure controls, internal controls, an independent auditor regime and CEO/CFO certifications, he said.In closing remarks, the outgoing official spoke about Corp Fin's important role. [read post]
5 Sep 2011, 9:15 pm by Alex Gasser
International Trade Commission (“Commission”) issued a notice instituting a formal enforcement proceeding relating to consent orders issued in Certain DC-DC Controllers and Products Containing Same (Inv. [read post]
19 Jun 2018, 2:09 am by Broc Romanek
The first area was internal controls and how companies were designing internal controls so that when a cyber incident occurs, there were the right procedures in place to escalate the issue. [read post]
18 Aug 2016, 3:45 am by Broc Romanek
Here are some of the latest entries: – Books & Records: Private Company Employees Get Smart – Advancement of Legal Fees: “Fee on Fee” Awards – NASAA: Proposed Policy on Electronic Offering Documents & E-Signatures – SEC Enforcement: Financial Fraud Cases – Internal Controls: Leads to Auditor Opinion-Shopping? [read post]
8 Sep 2015, 11:09 am
  This Press Release from Norges Bank for the Norwegian Sovereign Wealth Fund:Norges Bank has decided to exclude the companies IJM Corp Bhd, Genting Bhd, POSCO and Daewoo International Corp from the investment universe of the GPFG. [read post]
9 Aug 2016, 3:18 am by Broc Romanek
(Item 10(e) prominence; smoothing) Also see the recent May-June issue of “The Corporate Counsel” print newsletter, which provides great guidance in this critical area… Heavy Non-GAAP Users More Prone to Restatements & Internal Control Weaknesses? [read post]
8 Jul 2013, 7:06 am by Joy Waltemath
Finally, Oregon last month enacted HB 2669, a measure that extends employment discrimination protections to unpaid interns. [read post]
4 Oct 2023, 6:07 am by susan
Available online.[2] Global Affairs Canada, A Guide to Canada’s Export Control List, January 2023, see Group 1 – Dual-Use List.[3] Export Five, Guidance for Industry and Academia – Russia Sanctions – Common High Priority Items List, September 26, 2023, at page 4.[4] Global Export Control Coalition (GECC) partnership, which is comprised of Iceland, Liechtenstein, Norway, Switzerland, Australia, Canada, the 27 member states of the European Union, Japan, the… [read post]
23 Nov 2022, 5:16 am by Vishnu Kannan, Mubashar Rizvi
Third, it establishes measures to minimize the short-term effects of the first two on supply chains. [read post]
31 Jan 2013, 2:50 pm
Corp., 27 F.3d 751, 759 (1st Cir. 1994); see also Wright & Miller § 44512 ("The measure of control by a nonparty that justifies preclusion cannot be defined rigidly."). [read post]
26 Dec 2019, 5:00 am by Eric Halliday
The Treasury Department’s Office of Foreign Asset Control (OFAC) has also been particularly active, announcing financial sanctions against Lebanese money launderers, a Russian cybercrime collective, and a Dominican network of drug and human traffickers. [read post]
5 Jan 2012, 4:36 am by Broc Romanek
AICPA Conference: Notes and Corp Fin Presentations As it typically does, the SEC has posted these speeches and PowerPoint presentations used by its Staffers during last month's annual AICPA Conference: - Chief Accountant James Kroeker on IFRS convergence, audit quality and auditor oversight - Deputy Chief Accountant Paul Beswick on IFRS and valuation profession - Deputy Chief Accountant Brian Croteau on global audit considerations, root causes of audit deficiencies and… [read post]
5 Feb 2023, 3:10 pm by Rob Robinson
The reasonableness of a discovery request should be evaluated in light of “the degree of specificity of the request, and the availability of alternative means of securing the information” before a U.S. court will decide whether international law should be ignored or tolerated.[11] Aérospatiale’s advocated approach, similar to that seen above, also includes a set of standards for courts to judge the reasonableness of the measures parties are taking to compel… [read post]
15 Mar 2023, 12:53 pm by Michael Schmitt
Navy/Coast Guard/Marine Corps Commander’s Handbook on the Law of Naval Operations both emphasize the right of military aircraft to conduct operations over the high seas (§ 13.2.3.1 and § 2.6.3, respectively). [read post]
24 Apr 2016, 10:00 pm by Coral Beach
The movement of U.S. food safety efforts away from a reactive, punitive measures to a preventive system of safeguards has many food company owners fizzing. [read post]