Search for: "Financial Accounting Standards Board "
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5 Nov 2010, 2:34 pm
The Foundation's constitution provided for the creation of the International Accounting Standards Board (IASB) to be tasked with establishing accounting standards independent of national or other special interests. [read post]
29 Jul 2011, 11:23 am
The Financial Accounting Standards Board (FASB) had proposed a rule that would require companies to report to disclose potential withdrawal liability for multiemployer defined benefit pension in which they participated which would have put the pension fund's unfunded liability on the employers' books. [read post]
9 Dec 2014, 7:44 am
Doty hopes the Board will adopt a final standard soon.Auditor’s report. [read post]
18 Jan 2020, 6:42 am
In yesterday’s annual letter to CEOs, BlackRock’s Chairman and Chief Executive Officer Larry Fink advocated for standardized and accelerated sustainability disclosures and endorsed both the industry-specific standards developed by the Sustainability Accounting Standards Board (SASB) and the climate-specific framework developed by the Task Force on Climate-related Financial Disclosures (TCFD) as the benchmark frameworks. [read post]
19 Mar 2008, 8:17 am
In addition, the Board is coordinating its initiative with FASB as part of the overall framework to converge accounting standards. [read post]
21 Mar 2017, 7:46 am
In most jurisdictions, a director is entitled to rely on the information, opinions, reports, statements, financial data and recommendations prepared or presented by the following qualified individuals: • Association officers or employees • Legal counsel, independent accountants, or other competent professionals • A committee of the board on which the director does not serve As to the avoidance of conflicts of interest, failure to meet the standard… [read post]
7 Apr 2009, 5:00 am
We've posted before about the Financial Accounting Standard Board's proposal to revise how the accounting rules deal with loss contingencies, such as pending litigation.The FASB held its roundtable regarding the proposal to revise FAS 5 on Friday, March 6. [read post]
29 Nov 2011, 5:16 pm
The IASB and the Accounting Standards Board of Japan have worked together for many years to bring about convergence of IFRSs and Japanese GAAP. [read post]
30 Dec 2014, 3:56 am
” – Only 10 percent of respondents stated that they had attempted to quantify the financial statement impact of the new standard. [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]
14 Jan 2010, 11:24 am
Recently, the Assessment Review Board, Board of Negotiation, Conservation Review Board, Environmental Review Tribunal, and Ontario Municipal Board were arranged into a cluster, called the Environment and Land Tribunals, under the oversight of Michael Gottheil. [read post]
12 Feb 2024, 9:05 pm
In its wisdom, the Financial Accounting Standards Board made fair-value accounting an entirely legitimate option under GAAP for banks and others that hold loan assets. [read post]
3 Aug 2016, 1:39 pm
They understand global trends will ultimately reward companies that successfully balance their natural, social, and financial capitals, and that companies that fail to adapt to these global trends risk becoming irrelevant. [read post]
9 Sep 2008, 2:17 pm
The council also questioned the independence of the International Accounting Standards Board (the London-based group that oversees IFRS) and said the board needs more investor representation. [read post]
5 Apr 2009, 5:00 am
In addition, the standard setters should reduce the complexity of accounting standards for financial instruments and strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information. [read post]
10 Dec 2007, 7:06 am
The Public Company Accounting Oversight Board today published a Staff Audit Practice Alert on the audit of fair value measurements in financial statements. [read post]
28 May 2010, 6:38 am
Apparently SSP's "standards" permit a Board member to evade the requirement. [read post]
21 Mar 2017, 2:46 am
In most jurisdictions, a director is entitled to rely on the information, opinions, reports, statements, financial data and recommendations prepared or presented by the following qualified individuals: • Association officers or employees • Legal counsel, independent accountants, or other competent professionals • A committee of the board on which the director does not serve As to the avoidance of conflicts of interest, failure to meet the standard… [read post]
2 Oct 2013, 12:51 pm
The SEC claimed that each of these individuals on numerous engagements failed to conduct their audits in accordance with the audit standards set by the Public Company Accounting Oversight Board (PCAOB). [read post]
24 Apr 2023, 6:51 am
By Jay Fishman, J.D.The Public Company Accounting Oversight Board (PCAOB) has just released a staff report on the risks to investors from special purpose acquisition companies (SPACs). [read post]
