Search for: "A. Setter"
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6 Aug 2007, 5:34 am
Then decide whether they’re worth the bother and get the standard-setters to remove them. [read post]
4 Mar 2009, 11:20 am
He said that the work of this group will help inform the work of standard setters, regulators, and policy makers in this area.Regulators should recognize the fact that, where quarterly losses are caused by reserve-building, that is a positive not a negative net result. [read post]
7 Jul 2011, 11:36 am
The first level is the initial conversion to IFRS and the second is the eventual relationship with a new standard setter. [read post]
16 Nov 2011, 9:50 am
IFRS development will continue to endure pressures to meet the needs of various markets that are not yet as robustly developed as the U.S., posited the Foundation, and the reduced role of the U.S. standard setter, as set forth in the SEC Staff Paper, may weaken the positive leverage that U.S. [read post]
6 Mar 2021, 11:57 am
And then you have the investor community and a relatively new breed of standard-setters, such as the Sustainability Accounting Standards Board, who in at least some cases seem to be saying that something is material if a “reasonable investor” finds it material. [read post]
20 Nov 2006, 8:25 am
"In de-emphasizing things that are particularly [relevant to shareholders' risks and rights], the standards setters could achieve the perverse effect of actually increasing the cost of capital. [read post]
16 Aug 2008, 9:33 pm
SEC Supports Monitoring Group for IASB as Debate Rages on Role and CompositionIn an effort to deflect the criticism that the IFRS standard setter is not answerable to securities regulators, the oversight trustees of the International Accounting Standards Board have proposed a Monitoring Group composed of the SEC and other securities authorities. [read post]
13 Mar 2011, 3:07 pm
In Australia and Canada, the national standard-setter plays this role and Chairman Tweedie expects FASB to play a similar role in the United States. [read post]
16 Nov 2011, 9:50 am
IFRS development will continue to endure pressures to meet the needs of various markets that are not yet as robustly developed as the U.S., posited the Foundation, and the reduced role of the U.S. standard setter, as set forth in the SEC Staff Paper, may weaken the positive leverage that U.S. [read post]
2 Aug 2022, 2:50 pm
Do You Need an Appointment-Setter? [read post]
2 Aug 2022, 2:50 pm
Do You Need an Appointment-Setter? [read post]
17 Nov 2008, 2:09 pm
* Regulators and accounting standard setters should enhance the required disclosure of complex financial instruments by firms to market participants [read post]
21 Feb 2024, 9:05 pm
These divergent interests may help explain some puzzling recent decisions by U.S. and international accounting standard-setters. [read post]
19 Aug 2006, 7:37 am
I still cover homicide, but I find it to be the most depressing topic I do in any of my courses, and not something that I want to be a tone-setter at the start of the year. [read post]
8 Apr 2007, 6:32 am
He emphasized that it is now up to the standard setters and regulators to deliver that roadmap and the necessary convergence.As part of the work of the UK High Level Group, he noted, a working group is developing a proposal for an international center for financial regulation. [read post]
28 Nov 2016, 2:29 pm
The explanatory memorandum to the new Delegated Regulation explains that, as stressed in recital 28 to MLD4, the Commission will adapt its assessment to changes made to information sources from international organizations and standard setters, such as those issued by the FATF. [read post]
10 May 2010, 11:07 am
., political influences that dictate one particular outcome for an accounting standard without the benefit of a procedure that considers the views of investors and other stakeholders would have adverse impacts on investor confidence and the quality of financial reporting.In the letter, the groups expressed particular concern with an amendment to S 3217 that would require the SEC or a standard setter selected by the SEC (presumably FASB) to adopt a standard mandating that SEC reporting… [read post]
7 Oct 2020, 8:55 pm
They also want consistency with other policies such as those related to recovery and resolution which will help firms implement strategic solutions; and they also want consistency internationally, between different regulatory jurisdictions and global standard setters. [read post]
3 Jun 2011, 10:41 am
In any event, the prosecution will be a precedent-setter, one way or the other.This is, by the way, the second occasion in which the Edwards campaign intersected with the fringes of the lacrosse case. [read post]
4 Nov 2009, 2:53 pm
Joff notes Clearly, the EPO is regarded as the pace-setter among the world's leading patent offices; both the Koreans and the Chinese have improved significantly, but still have work to do. [read post]
