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28 Jun 2007, 4:15 am
One would hope though, that when they study “other environmental factors that drive unnecessary complexity and reduce transparency to investors,” they take a good hard look at the tort system and the reasons why auditors and accountants always request ever more-detailed guidance from standard-setters. [read post]
10 Jan 2024, 9:16 am by Scott H. Kimpel
Fostering greater engagement and collaboration with domestic and international standard setters, regulatory efforts and DeFi builders. [read post]
18 Sep 2020, 9:20 am by John Jascob
However, it would also impede the development of a common disclosure framework, resulting in continued inefficiency.The "moderate intervention" approach would encourage and then mandate disclosure according to principles developed by third-party standard setters, tiered by materiality and issuer size. [read post]
18 Oct 2019, 5:00 am by Galip Dalay
Editor’s Note: This article originally appeared on Order from Chaos. [read post]
28 Mar 2022, 12:31 pm by John Jascob
Chairs said they rely on auditors to provide the audit committee with a view on developments at regulators and standard setters such as FASB, the PCAOB, and the SEC.Inspection reports. [read post]
20 Jul 2023, 6:24 am by Unknown
IOSCO is the leading international policy forum for securities regulators and is recognized as the global standard setter for securities regulation. [read post]
13 Jun 2017, 2:30 pm by John Jascob
However, the role of non-authoritative guidance from the staff of standard setters, accounting firms, and industry groups has not received much attention in academic literature.Expected credit loss model. [read post]
7 Jul 2016, 6:00 am
The Board of Alien Labor Certification Appeals (BALCA) recently overturned the decision of a Certifying Officer (CO) to deny labor certification for the position of “Tile Setter. [read post]
20 Dec 2019, 5:00 am by John Jascob
In remarks on December 12 at AICPA’s Conference on Current SEC and PCAOB Developments, Board Member Duane DesParte observed that the PCAOB does not operate in a vacuum and continues to assess developments of other standard setters and regulators, such as the IAASB. [read post]
12 Aug 2022, 6:34 am by John Jascob
Individual investors are likely to assume that “green” or “social” labels are being assigned based on a uniform set of principles since there is not adequate information available to them, said an institutional investor.The MSRB noted an association’s concern that certification services, standard-setters, and credit rating agencies use different criteria to determine what a municipality’s ESG score may be or how ESG topics factor into a… [read post]
22 Sep 2016, 5:00 am by John Jascob
He added that the staff has healthy and constructive discussions with the banking regulators and the standard setters. [read post]
2 Apr 2015, 4:39 pm by David Jensen
The paper has the largest circulation in the state and is an agenda-setter for much of the state’s mainstream media. [read post]
16 Mar 2021, 8:30 am by John Jascob
Within our own borders, Lee stated that one of the most challenging questions for the SEC is how to devise a flexible ESG reporting framework, positing that perhaps a dedicated ESG standard setter that is similar to FASB and subject to SEC oversight could complement its financial reporting framework.a [read post]
18 Dec 2018, 12:40 pm by Stewart Baker
Oppenheimer notes this is significant because FATF, as the global standard setter, has insight into different regulatory approaches and constantly receives input from industry stakeholders. [read post]
4 Aug 2014, 6:00 am
The Board of Alien Labor Certification Appeals (BALCA) recently overturned the decision of a Certifying Officer (CO) to deny labor certification for the position of “Tile Setter. [read post]
9 Jul 2013, 6:00 am
The Board of Alien Labor Certification Appeals (BALCA) recently overturned the decision of a Certifying Officer (CO) to deny labor certification for the position of “Tile Setter. [read post]
21 Aug 2013, 7:43 am by James Hamilton
At the end of the day, noted the FSC Chair, the best arguments for perpetuating the GSEs are that they were standards-setters through their underwriting purchase requirements and also provided a conduit for smaller originators to access mortgage investors through the issuance of mortgage-backed securities.According to Chairman Hensarling, these are indeed functions worth preserving in some form in a new regime. [read post]
17 Nov 2013, 9:08 am by James Hamilton
In addition, the influence of EFRAG is weakened by tense relations with the national standards setters of the largest Member States, which wish to gain moreinfluence in the debates.The report offers three options: 1) transform EFRAG; 2) transfer EFRAG’s duties to the European Securities and Markets Authority (ESMA); or 3) replace EFRAG with an agency of the E.U. [read post]
29 Jul 2021, 7:26 am by John Jascob
"I’ve asked staff to learn from and be inspired by these external standard-setters. [read post]