Search for: "Financial Accounting Standards Board "
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19 Apr 2016, 7:58 am
Former CEO and chairman of the board Charles L. [read post]
26 Mar 2013, 5:32 am
A protocol for quarterly financial information might require password protected or encrypted formats. [read post]
22 Mar 2010, 7:07 am
The Financial Accounting Standards Board plans to unveil a comprehensive proposal by March 31 making marked changes to long-standing hedge accounting rules, as part of the more general project on financial instruments FASB is conducting with the… Read this entire article for free, simply activate your free 15 day trial access to Securities Regulation & Law Report now. [read post]
10 Feb 2011, 1:11 pm
Accounting policies and practices have also evolved, and Accounting Standards have been issued regarding preparation of consolidated financial statements.The Ministry of Corporate Affairs has been receiving a large number of applications seeking exemption from attaching the accounts of subsidiaries. [read post]
19 Jun 2014, 3:04 am
Here’s an excerpt from this Morgan Lewis blog by Linda Griggs and Sean Donahue: U.S. companies will need to comply with a new converged revenue recognition standard that the FASB and the International Accounting Standards Board (IASB) issued on May 28. [read post]
27 Sep 2018, 3:00 am
This WSJ article speculates that the work that companies have done in order to comply with new accounting standards & address the financial statement impact of tax reform may have opened Pandora’s box when it comes to restatements. [read post]
14 Aug 2022, 9:05 pm
To better understand the role of reporting standards, we examine companies’ voluntary adoption of sustainability standards of the Sustainability Accounting Standards Board (SASB).[1]Specifically, in a new paper, we examine what factors prompt companies to adopt SASB standards and whether standards adoption is associated with real effects on fundamental ESG performance. [read post]
26 Oct 2023, 3:39 am
The report aims to assist and enhance the ability of issuers to provide more robust disclosures and create more consistency in how climate-related matters are accounted for in financial statements drawn up in accordance with International Financial Reporting Standards (IFRS). [read post]
8 Aug 2006, 7:15 am
The FASB has issued its annual survey on "Priorities of the Financial Accounting Standards Board. [read post]
28 Feb 2024, 9:48 am
On 28 February 2024, the Financial Markets Standards Board (FMSB) published for consultation a transparency draft of a standard for client onboarding documentation and processes. [read post]
15 Jul 2012, 10:58 am
The SEC Office of the Chief Accountant has issued a final report on the incorporation of international financial reporting standards (IFRS) into the US financial reporting system. [read post]
12 Feb 2011, 2:35 pm
While standards need to adapt to rapid economic developments, in the timing of changes the Board must take into account the user’s capacity to digest them. [read post]
25 Mar 2013, 11:53 am
Information that they receive is likely to be highly sensitive corporate financial and strategic information, which may not become publicly known until authorized for disclosure by the board. [read post]
24 Jan 2020, 7:18 am
Duhnke III, Public Company Accounting Oversight Board, on Friday, January 17, 2020 Tags: Accountability, Accounting, Accounting standards, Audits, Disclosure, Financial reporting, Financial technology, Oversight, PCAOB, Sarbanes–Oxley Act, Securities enforcement, Securities regulation Sustainability as New Standard for Investing Posted by Barbara… [read post]
30 Nov 2009, 8:00 am
The Financial Stability Act submitted by Senator Dodd also contains provisions that would reform the compensation process at the board level. [read post]
22 Oct 2009, 3:18 pm
The Financial Accounting Standards Board announced today that it will create a Non-for-Profit Advisory Committee of 12-15 people. [read post]
18 Aug 2008, 10:10 pm
There's been quite a bit of critical attention paid here to the Financial Accounting Standard Board's proposal to require expanded reporting of contingent liabilities, "Disclosure of Certain Loss Contingencies--an amendment of FASB Statements No. 5 and 141(R). [read post]
25 Mar 2013, 10:33 am
The Big Four support the IASB establishment of the Accounting Standards Advisory Forum to help increase dialogue with the national standard setters, but seek a number of clarifications around the organizational and operational aspects of the proposed Forum. [read post]
31 Aug 2017, 9:13 am
By Amy Leisinger, J.D.The Council of Institutional Investors has submitted comments to the Public Company Accounting Oversight Board in support of the board’s June 2017 proposals relating to auditing accounting estimates and fair value measurements and standards for auditors’ use of the work specialists. [read post]
5 Dec 2008, 12:13 am
Seven "Milestones" Must Be Met in order to Allow IFRS use in the US, including: • Improved quality of accounting standards at the IASB and Financial Accounting Standards Board. [read post]
