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20 Oct 2023, 8:19 am
Prices are higher across the board in all those sectors I just mentioned. [read post]
19 Oct 2023, 9:05 pm
Even though the Board of Governors of the Federal Reserve System has yet to account for climate risk in its regulatory activity, several other central banks have begun to consider climate risk in their forecasting. [read post]
18 Oct 2023, 7:36 pm
At the heart of the transformation is the movement of corporate regulation away from developing the parameters for corporate governance regimes driven by its key internal actors as they sort their power relations:--officers, shareholders, and the board of directors. [read post]
18 Oct 2023, 8:39 am
Proposal for a Decision amending Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings (Accounting Directive) The Accounting Directive as amended by the Corporate Sustainability Reporting Directive ((EU) 2022/2464) requires in-scope companies to disclose information on a broad range of sustainability matters relevant to their businesses. [read post]
17 Oct 2023, 6:45 am
CARB’s regulations must initially require the covered entity to measure and report GHG emissions in conformance with the Greenhouse Gas Protocol standards and guidance developed by the World Resource Institute, but CARB may assess whether there are more suitable GHG accounting and reporting standards starting in 2033 and every five years thereafter. [read post]
16 Oct 2023, 9:01 pm
The FHFA’s similar requirement,5 which requires that a board “assure its oversight” of the “responsiveness” of executive officers in “addressing all supervisory concerns” is a much more sensible formulation that takes into account the role of the board in holding senior management accountable without muddying the role of the board and the role of management. [read post]
16 Oct 2023, 2:21 pm
In the meantime, and separately, both the Financial Reporting Council (FRC) and the Financial Conduct Authority (FCA) have each also commenced their own investigations. [read post]
15 Oct 2023, 3:26 pm
Of course, the adjuster valued it at a standard model car value. [read post]
12 Oct 2023, 9:00 am
The International Auditing and Assurance Standards Board and the International Ethics Standards Board for Accountants have made substantial progress in developing a comprehensive global set of assurance, ethics and independence standards. [read post]
11 Oct 2023, 11:17 am
Bank of America, require banks to pay at least 2% interest annually on escrow accounts associated with residential mortgages. [read post]
11 Oct 2023, 8:12 am
This is inconsistent with federal standards that call for management to communicate quality information so that external parties can help achieve agency objectives. [read post]
10 Oct 2023, 9:01 pm
[2] See, e.g., Letter from Council for Investor Rights and Corporate Accountability at 16, (Apr. 11, 2022), https://www.sec.gov/comments/s7-06-22/s70622-20123223-279501.pdf (“A fundamental structural aspect of highly regulated U.S. capital markets is that uncoerced, willing sellers and willing buyers are permitted to trade at the time and price of their own choosing and without revealing their identity, actions, plans, proposals or transactions to their counterparties in advance. [read post]
9 Oct 2023, 8:30 am
Recommends disclosure of a company’s strategic climate ambition and how this is reflected in its implementation and engagement approaches, its governance and accountability arrangement, and its financial plans. [read post]
9 Oct 2023, 6:32 am
New Item 402(x) of Regulation S-K requires narrative disclosure concerning the company’s option grant policies and practices regarding the timing of option grants and the release of MNPI, including how the board determines when and whether to grant options, and, if so, how the board or compensation committee takes MNPI into account when determining the timing and terms of an award. [read post]
9 Oct 2023, 6:32 am
New Item 402(x) of Regulation S-K requires narrative disclosure concerning the company’s option grant policies and practices regarding the timing of option grants and the release of MNPI, including how the board determines when and whether to grant options, and, if so, how the board or compensation committee takes MNPI into account when determining the timing and terms of an award. [read post]
8 Oct 2023, 9:56 am
But a board must also hold the executive accountable. [read post]
7 Oct 2023, 3:00 am
His leadership assures me that the company’s business and financial operations are in the safest, most proficient hands. [read post]
5 Oct 2023, 8:55 am
Namely, let’s leverage all of our financial tools together to tackle the tropical deforestation crisis. [read post]
5 Oct 2023, 5:27 am
By John Filar AtwoodThe Public Company Accounting Oversight Board (PCAOB) has adopted a new standard to modernize the requirements for the auditor’s use of confirmation, which is the process by which an auditor verifies information about one or more financial statement assertions with a third party. [read post]
5 Oct 2023, 2:06 am
Per the Board of Governors of the Federal Reserve System, credit card debt has been on the rise for two years, especially for the most financially distressed workers. [read post]
