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11 Dec 2013, 8:59 am
This is also behind the sentiment of the European Commission in issuing the Maystadt Report offering suggestions on how the E.U. could have a more active role in setting international accounting standards. [read post]
2 Dec 2013, 2:38 pm
This is also behind the sentiment of the European Commission in issuing the Maystadt Report offering suggestions on how the E.U. could have a more active role in setting international accounting standards. [read post]
23 Aug 2021, 4:26 pm
Public Company Accounting Oversight Board. [read post]
26 Dec 2011, 11:52 am
In addition, pursuant to Section 102(f) of the Act and PCAOB Rule 2202, each registered public accounting firm must pay an annual fee to the Board on or before July 31. [read post]
19 Aug 2022, 7:21 am
The board noted that some of these standards have not been updated since before the PCAOB’s formation in 2003, so desperately need updating.Board member Duane DesParte said that the board must ensure that its standards reflect advancements in the use of data and technology in preparing and auditing financial statements. [read post]
9 May 2024, 3:15 am
Twenty years down the road, it makes sense to revisit the foundational standards, and the Board deserves credit for doing so. [read post]
8 Apr 2016, 6:09 am
Kess & Yafit Cohn, Simpson, Thacher & Bartlett LLP, on Friday, April 1, 2016 Tags: Accounting, Accounting standards, Audits, Financial reporting, Internal auditors, PCAOB, SEC, SEC enforcement,Securities Regulation Rule 144: Resale of REIT Shares in Exchange for OP Units Posted by Daniel P. [read post]
8 Apr 2016, 6:09 am
Kess & Yafit Cohn, Simpson, Thacher & Bartlett LLP, on Friday, April 1, 2016 Tags: Accounting, Accounting standards, Audits, Financial reporting, Internal auditors, PCAOB, SEC, SEC enforcement,Securities Regulation Rule 144: Resale of REIT Shares in Exchange for OP Units Posted by Daniel P. [read post]
2 Feb 2022, 9:39 am
This will cover the preparation of audit reports, and key areas of concern and emerging risks related to the PCAOB’s oversight activities.The SEIAG will advise the PCAOB on existing standards, proposed standards, and potential new accounting standards. [read post]
4 Jun 2014, 11:15 pm
He highlights the Delaware Chancery Court’s decision in the Citigroup derivative case—which held the company’s board to a relaxed liability standard for monitoring and risk-related decisions—as an example of the reality that many risks simply cannot be identified or understood ex ante. [read post]
27 Mar 2009, 8:30 am
On Wednesday, acting Chief Accountant Jim Kroeker testified before the House Committee on Financial Services with regard to the progress being made by the FASB on "fixing" mark-to-market accounting. [read post]
5 Oct 2023, 5:27 am
By John Filar AtwoodThe Public Company Accounting Oversight Board (PCAOB) has adopted a new standard to modernize the requirements for the auditor’s use of confirmation, which is the process by which an auditor verifies information about one or more financial statement assertions with a third party. [read post]
7 May 2012, 6:28 am
The BCG study, which we have discussed in a previous blog, was sponsored by the Financial Planning Coalition, comprised of the Certified Financial Planner Board of Standards Inc., the Financial Planning Association and the National Association of Personal Financial Advisers. [read post]
18 Mar 2021, 7:10 am
Practically speaking, regulators around the world take into account the listing as do the electronic databases used by financial institutions and intermediaries when they are on-boarding and reviewing clients for customer due diligence. [read post]
18 Mar 2021, 7:10 am
Practically speaking, regulators around the world take into account the listing as do the electronic databases used by financial institutions and intermediaries when they are on-boarding and reviewing clients for customer due diligence. [read post]
1 Apr 2009, 8:20 am
According to the WSJ, the Financial Accounting Standards Board (FASB) is changing its mark-to-market rules tomorrow, "allowing banks to set their own values for certain hard-to-value troubled mortgages, corporate loans and consumer loans...The change was meant to assist U.S. banks after bankers complained current mark-to-market accounting rules forced them to undervalue their assets, by setting prices at deeply discounted, fire-sale values. [read post]
24 May 2019, 9:08 am
Reinhart, who was a partner at KPMG LLP, a registered public accounting firm, appeals disciplinary action by the Public Company Accounting Oversight Board (“PCAOB”), which found that Reinhart violated PCAOB Rules 3100 and 3200T by not adhering to professional auditing standards during the audit of a public company’s 2007 financial statements. [read post]
1 Jun 2015, 6:26 am
Companies also use specialists to assist in accounting estimates and in the preparation of their financial statements. [read post]
19 Sep 2016, 5:00 am
Nelson, J.D.The American Bankers Association urged the Commission not to defer to the Financial Accounting Standards Board in a public comment it submitted on the Commission’s Disclosure Update and Simplification proposal. [read post]
19 Apr 2016, 6:25 am
In an effort to increase the visibility of pension commitments, the Governmental Accounting Standards Board (GASB) Statement 68 beginning in 2015: 1) moved pension funding information from the footnotes of financial statements to the balance sheets of employers; and 2) required employers that participate in so-called “cost-sharing” plans to provide information regarding their share of the “net pension liability” on their books as well. [read post]
