Search for: "Financial Accounting Standards Board"
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25 Sep 2023, 9:05 am
Board governance. [read post]
24 Sep 2023, 5:23 am
The two bills together have been referred to as California’s Climate Accountability Package. [read post]
21 Sep 2023, 7:07 am
Non-financial incentives include an abridged UR process. [read post]
20 Sep 2023, 12:53 pm
You may be entitled to financial compensation. [read post]
19 Sep 2023, 9:01 pm
On June 6, 2023, the Public Company Accounting Oversight Board (PCAOB), the nonprofit corporation established by Congress to oversee the audit of public companies, proposed new auditing standards designed to further its “investor-protection mandate. [read post]
19 Sep 2023, 6:30 am
Petersburg, Russia, the Financial Times reported. [read post]
17 Sep 2023, 9:05 pm
Independently, the court will have to determine whether it should exercise epistemic deference (deferring to the board’s factual determinations on account of their managerial and financial expertise), moral deference (deferring to the board’s stated motivations behind their corporate plan), or institutional deference (the degree to which the court is not, and the board is, the right institution to determine the correct actions and procedures… [read post]
17 Sep 2023, 9:48 am
Fifth , the financial relationship between the tribe and the entity. [read post]
17 Sep 2023, 6:30 am
Whilst efforts have been made to ensure that there is a high level of interoperability between the ESRS and the global International Sustainability Standards Board (“ISSB“) standards, there will not be full-alignment and disclosures made will need to account for the range of local and international standards (for further information on the ISSB standards, read our update here). [read post]
17 Sep 2023, 6:30 am
Whilst efforts have been made to ensure that there is a high level of interoperability between the ESRS and the global International Sustainability Standards Board (“ISSB“) standards, there will not be full-alignment and disclosures made will need to account for the range of local and international standards (for further information on the ISSB standards, read our update here). [read post]
14 Sep 2023, 9:01 pm
Looking forward, enhanced disclosures regarding human capital management and the diversity of board members and nominees are part of the agenda. [read post]
14 Sep 2023, 8:22 am
These requirements ensure that professionals stay up to date with industry standards, legal changes, and technological advancements. [read post]
14 Sep 2023, 8:17 am
These requirements ensure that professionals stay up to date with industry standards, legal changes, and technological advancements. [read post]
14 Sep 2023, 7:50 am
As for the argument that reporting these emissions is just too challenging and costly for businesses, the existence of similar disclosure standards in the EU and UK belies that position. [read post]
14 Sep 2023, 6:00 am
It stifled innovation in the transportation sector (most of which was also federally regulated by the ICC and the Civil Aeronautics Board, created in 1938) and even allowed rates to be set by cartels (“rate bureaus”) immunized from antitrust law. [read post]
12 Sep 2023, 9:01 pm
It enhances access and promotes financial stability. [read post]
12 Sep 2023, 6:30 am
We endorse the G20 2023 Financial ¡Inclusion Action Plan (FIAP), which provides an action oriented and forward-looking roadmap for rapidly accelerating the financial inclusion of individuals and MSMEs, particularly vulnerable and underserved groups in the G20 countries and beyond. [read post]
11 Sep 2023, 4:15 pm
Such risks if not addressed may cause a company to be injured in its business from a financial perspective but also there may be injury to shareholders and other stakeholders, employees, its long term business prospects, its reputation and its brand. [read post]
11 Sep 2023, 1:58 pm
In fact, health plan breaches account for the largest resolution agreements to date. [read post]
11 Sep 2023, 4:37 am
The first argument, which the majority rejected, is that the business judgment rule bars judicial scrutiny of the board’s discretionary authority to declare dividends. [read post]