Search for: "Financial Accounting Standards Board "
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16 May 2023, 9:01 pm
Decisions and disclosures around ESG metrics and statistics should be treated like financial metrics and statistics: they should flow through the proper decision-making channels, be subject to closely-followed procedures and policies, rely on objectively verifiable data, and be pressure-tested by corporate boards to avoid embellishment or mischaracterizations. [read post]
15 May 2023, 9:17 am
Chapter 10 of the FCA’s guidance on the Duty discusses culture, governance and accountability. [read post]
14 May 2023, 9:01 pm
Both held (before Corwin was decided) that a stockholder vote can lower the standard of review for enjoining defensive measures from enhanced scrutiny to the business judgment rule.[23] While acknowledging this inconsistency, V.C. [read post]
12 May 2023, 4:00 am
Senate Panel Asks Crow for Full Accounting of Gifts to Thomas, Other Justices MSN – Liz Goodwin and Marianne LeVine (Washington Post) | Published: 5/8/2023 The Senate Judiciary Committee asked billionaire Harlan Crow to provide a full accounting of the free travel and other gifts he has made to Supreme Court Judge Clarence Thomas or any other justice, marking an escalation of the committee’s efforts to convince the court to adopt stricter ethical… [read post]
11 May 2023, 9:05 pm
This construction is perfectly in line with the policy goal stated by the Financial Stability Board in the aftermath of the financial crisis. [read post]
10 May 2023, 4:00 am
Periodically on Thursdays, we present a significant excerpt, usually from a recently published book or journal article. [read post]
10 May 2023, 3:15 am
If a company charges the audit committee with overseeing risk management, the audit committee should schedule time in its agenda for periodic reviews of risk management outside the context of its role in reviewing financial statements and accounting compliance. [read post]
9 May 2023, 5:16 am
The key motivating idea is that uses of AI systems can be trustworthy and safe only if they are accountable, and transparent assessments and audits are essential elements of accountability. [read post]
8 May 2023, 10:51 am
The SEC requires publicly traded companies to follow generally accepted accounting principles (“GAAP”), which are issued by the Financial Accounting Standards Board. [read post]
7 May 2023, 9:05 pm
The board has a duty to monitor “the corporation’s operational viability, legal compliance, and financial performance []. [read post]
5 May 2023, 7:44 am
Has no financial interest shared with a unit owner of the planned community or the planned community manager. [read post]
5 May 2023, 6:30 am
Securities and Exchange Commission, on Saturday, April 29, 2023 Tags: Accounting standards, Capital markets, corporate disclosure, ESG, EU, SEC enforcement Trust Survey: key findings and lessons for business executives Posted by Wes Bricker, Kathryn Kaminsky and Kathy Neiland, PricewaterhouseCoopers LLP, on Sunday, April 30, 2023 Tags: Board of Directors, Corporate culture, Employees, Executive Compensation, Stakeholders, Trust Accounting for Bank Failure… [read post]
5 May 2023, 6:30 am
Securities and Exchange Commission, on Saturday, April 29, 2023 Tags: Accounting standards, Capital markets, corporate disclosure, ESG, EU, SEC enforcement Trust Survey: key findings and lessons for business executives Posted by Wes Bricker, Kathryn Kaminsky and Kathy Neiland, PricewaterhouseCoopers LLP, on Sunday, April 30, 2023 Tags: Board of Directors, Corporate culture, Employees, Executive Compensation, Stakeholders, Trust Accounting for Bank Failure… [read post]
3 May 2023, 5:31 am
Additionally, countries vary in the requirements for oversight bodies, such as institutional review boards or ethics committees. [read post]
28 Apr 2023, 2:20 am
Key points in the speech include: It is even more important with a rising cost of living that customers are lent to affordably taking account of their financial pressures, receive appropriate tailored forbearance when in financial difficulty, and receive help to avoid falling victim to scams or illegal money lending. [read post]
26 Apr 2023, 9:05 pm
In that time, ERISA’s prudence and loyalty standards have become a central feature of the regulatory regime governing employer-sponsored retirement plans. [read post]
26 Apr 2023, 10:27 am
Evidence might include annual reports, financial statements, minutes of meetings of the company’s board of directors or insurance committee, correspondence that refers to the policy, check registers, ledgers or other accounting records, certificates of insurance, broker’s placing slips, and contracts with vendors, clients, lessees or contractors that refer to insurance. [read post]
26 Apr 2023, 8:29 am
The court wound up taking both the case brought by two school board members, O’Connor-Ratcliff v. [read post]
25 Apr 2023, 9:05 pm
There are also increasingly popular guidance frameworks that aid businesses in identifying, managing, and reporting on their ESG performance, such as the Sustainable Accounting Standards Board, the Global Reporting Initiative, the Task Force on Climate-Related Financial Disclosures, the Climate Disclosure Standards Board, and the International Integrated Reporting Framework. [read post]
25 Apr 2023, 5:00 pm
Board Votes. [read post]
