Search for: "Financial Accounting Standards Board"
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23 May 2023, 12:58 am
The Bar Standards Board issued a public statement clarifying that no regulatory action was taken against Ms Rose and that she had acted in accordance with her professional obligations. [read post]
22 May 2023, 4:57 am
The sizable penalty on Meta Ireland underscores the principles of transparency and accountability in data processing activities. [read post]
20 May 2023, 2:06 pm
It suggests greater management of risk by the state (through risk based measures grounded on policy, sanctions and the like), and a due diligence based regime in which entities would take both the responsibility and the risk of engaging in specific engagements for which there will either be punished or otherwise held accountable to the state to to those otherwise harmed. [read post]
18 May 2023, 9:01 pm
Last year, the Financial Stability Board (FSB), noted in a key report that cyber incidents are “rapidly growing in frequency and sophistication,” take place in the context of “growing interconnectedness of the financial system,” and create greater risk of “spillover effects across borders and sectors. [read post]
17 May 2023, 9:01 pm
Ciminelli and a board member of the nonprofit in charge of choosing state-funded contractors ensured that unique aspects of Mr. [read post]
17 May 2023, 12:30 pm
CFP Board Announces Imposed Sanctions on 22 Certified Financial Planners The CFP Board refers to the Certified Financial Planner Board of Standards, Inc. [read post]
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]