Search for: "Financial Accounting Standards Board "
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3 Nov 2010, 4:22 am
The draft would reduce leverage by phasing in, over four years, capital requirements that are consistent with global standards for large, complex financial institutions.The legislation would create a regulatory safe-harbor for mortgages that meet underwriting standards that are consistent with the Federal Reserve Board's final HOEPA rule. [read post]
30 Jan 2012, 5:10 pm
The Board set out to replace IAS 39 with an entirely new standard. [read post]
6 May 2019, 3:00 am
As this excerpt indicates, they are fairly extensive and, in some cases, quite significant: The proposed changes would, among other things: – Update the significance tests under these rules by revising the investment test and the income test, expanding the use of pro forma financial information in measuring significance, and conforming the significance threshold and tests for a disposed business; – Require the financial statements of the acquired business to cover… [read post]
28 Sep 2017, 3:00 am
This Bloomberg accounting blog suggests that a lot of companies are going to find themselves in the same boat when it comes to implementation of FASB’s new revenue recognition standard: The Financial Accounting Standards Board (FASB) issued ASU 2014-09 Revenue from Contracts with Customers declaring that the new standard would remove inconsistencies in revenue requirements, improve comparability of revenue, provide more useful… [read post]
30 Nov 2023, 11:58 am
The Role of Regulatory Boards Regulatory boards exist to maintain high professional standards within different industries. [read post]
18 Oct 2014, 5:27 pm
The report is also consistent with the Key attributes of effective resolution regimes for financial institutions of the Financial Stability Board (FSB), which is being reissued today. [read post]
21 Oct 2021, 2:58 pm
Disclosures will follow the form set by New Zealand’s independent accounting standards-setter, the External Reporting Board. [read post]
2 Jan 2020, 4:12 pm
In conversations with the PCAOB, the audit committee chairs also addressed new accounting and auditing standards, and some expressed concern regarding the effects that the overlapping implementation of several standards could have on resources. [read post]
24 Feb 2012, 2:19 pm
The FEE urged the Board to put some of the guidance in the standard itself in order to ensure consistent application of the standard, such as the timing, form, and documentation of communications. [read post]
2 Nov 2010, 8:23 am
After a September roundtable on the proposed standard, the Board reopened the comment period until October 21, 2010 so that interested parties could provide comments on topics discussed during the roundtable.The proposed standard incorporates the SEC requirements for the auditor to communicate directly to the audit committee critical accounting policies and alternative accounting treatments, The proposed standard would also require the auditor… [read post]
1 Aug 2011, 7:30 am
Anticipating a positive decision on IFRS later this year by the SEC, Hans Hoogervorst, Chair of the International Accounting Standards Board, said that he envisions the US having a national endorsement protocol for new and amended IFRS. [read post]
13 Nov 2008, 2:44 pm
In his view, the integrity of the entire standard-setting process would be compromised if fair value accounting standards were changed on an ad hoc basis outside of the process set up by the Boards. [read post]
26 Mar 2010, 1:21 pm
Senate Financial Reform Legislation Provides for Say on Pay and Independent Compensation CommitteesThe Senate Banking Committee has reported out financial reform legislation that would enhance corporate governance and mandate increased transparency of executive compensation. [read post]
16 Dec 2009, 8:24 am
The legislation also authorizes the new systemic regulator, the Financial Services Oversight Council, to review and make recommendations to the SEC and FASB on any adjustments to accounting standards impacting financial institutions when the Council determines that these accounting standards pose a significant risk to financial stability. [read post]
16 Mar 2010, 8:00 am
— (1) LISTING STANDARDS. [read post]
18 Aug 2008, 10:31 am
The change (Exposure Draft, Proposed Statement of Financial Accounting Standards, Disclosure of Certain Loss Contingencies) was proposed by the Federal Accounting Standards Board earlier this year, and would expand the loss contingencies that are required to be disclosed, the disclosure of specific quantitative and qualitative information about the loss contingencies, and a tabular reconciliation of the loss contingencies. [read post]
13 Sep 2018, 7:03 am
When assessing its inspections approach, the CCMC encourages the PCAOB to consider inspection issues that impact businesses and coordinate with the SEC, the Financial Accounting Standards Board, and other relevant stakeholders. [read post]
17 Aug 2023, 6:40 pm
They also take account of discussions with the International Sustainability Standards Board (ISSB) and the Global Reporting Initiative (GRI) in order to ensure a very high degree of interoperability between EU and global standards and to prevent unnecessary double reporting by companies.The reporting requirements will be phased in over time for different companies.Delegated Regulation on the European Sustainability Reporting StandardsEN•••Related… [read post]
3 Jan 2019, 7:30 am
By adhering to these standards, an auditor can express an opinion on the association’s financial health. [read post]
2 Mar 2023, 9:01 pm
The Financial Accounting Foundation announced recently that it will make the Financial Accounting Standard Board’s accounting standards available to the public at no cost.[1] I look forward to hearing about your potential recommendation today regarding customer account statements. [read post]
