Search for: "Financial Accounting Standards Board "
Results 441 - 460
of 4,134
Sorted by Relevance
|
Sort by Date
24 Feb 2011, 8:53 am
Authored by: John Hanley Last year we reported in advisories directed to our health care (see advisory) and real estate (see advisory) readers that the Financial Accounting Standards Board (FASB) is considering new accounting rules for real estate and equipment leases, new rules that would dramatically change the way in which leases are reported in financial statements of public and private companies and nonprofit organizations. [read post]
3 Jul 2012, 10:49 am
At the same time, there has been the emergence of regional organizations with an interest in the issue of standards, such as the European Financial Reporting Advisory Group (EFRAG). [read post]
5 Aug 2022, 6:17 am
In March, the International Sustainability Standards Board (ISSB) launched a consultation on two proposed IFRS Sustainability Disclosure Standards:IFRS S1 General Requirements for Disclosure of Sustainability-related Financial InformationIFRS S2 Climate-related DisclosuresAccording to ISSB, the proposals were developed in response to requests from G20 leaders, the International Organization of Securities Commissions (IOSCO) and others for enhanced information from… [read post]
29 Sep 2015, 5:00 am
Such affidavits are meant to extract the necessary information about the foreign grantee including financials for the current and previous years, governing documents (often a translated copy is required), details about the board of directors, and descriptions of program activities. [read post]
20 Feb 2015, 10:38 am
On Feb. 4, 2015, Public Company Accounting Oversight Board (PCAOB) Chairman James R. [read post]
2 Aug 2010, 4:29 pm
Presently, listed companies must have audit committees composed of financially literate members, with at least one member having accounting or related financial management expertise. [read post]
23 Dec 2016, 1:00 am
Rudolph, Pepper Hamilton LLP, on Friday, December 16, 2016 Tags: Accounting standards, Compensation committees, Compensation guidelines, Compensation regulation, Equity-based compensation, Executive Compensation, Listing standards, NASDAQ, NYSE, Shareholder rights, Shareholder voting, Taxation Protecting Financial Cyberspace Posted by Sarah Bloom Raskin, U.S. [read post]
20 Apr 2022, 9:01 pm
The ever-evolving challenges facing corporate boards prompt periodic updates to a snapshot of what is expected from the board of directors of a public company—not just the legal rules, or the principles published by institutional investors and various corporate and investor associations, but also the aspirational “best practices” that have come to have equivalent influence on board and company behavior. [read post]
20 Aug 2015, 7:03 am
According to the annual report, the most frequent deficiencies involved revenue recognition, reliance on records and reports, fair value accounting estimates, financial statement presentation and disclosures, and the customer protection rule. [read post]
21 Apr 2014, 5:55 am
Financial institutions should continue to keep these accounts open, he said, so long as the risk is acceptable to them. [read post]
22 Aug 2013, 5:54 am
In January 2012, the Financial Accounting Standards Board decided by a narrow margin of 4-3 not to require management to perform an assessment of the entity’s ability to continue as a going concern. [read post]
17 Mar 2021, 12:31 pm
Although the standards remain voluntary, Financial Services Committee Chairwoman Maxine Waters (D-CA) is focused on identifying methods to increase compliance among federal financial regulatory agencies tracking diversity and inclusion efforts. [read post]
4 Dec 2010, 12:00 pm
According to Reuters, the Financial Accounting Standards Board has tentatively decided to require fair value accounting for investment property. [read post]
27 Nov 2023, 5:44 am
They further opine that “[t]his accounting approach, which deviates from established accounting standards, would not accurately reflect the underlying legal and economic obligations of the custodian, and places consumers at greater risk of loss. [read post]
10 Jul 2007, 6:22 pm
The proposal would apply to foreign private issuers that file financial statements to comply with the English language version of IFRS as published by the International Accounting Standards Board. [read post]
1 Aug 2023, 9:01 pm
The Public Company Accounting Oversight Board (PCAOB) has proposed changes to its auditing standards that would significantly expand auditors’ responsibilities and oversight of a company’s noncompliance with laws and regulations. [read post]
13 Jan 2016, 5:05 pm
A Brief History of Boards of Directors Oversight of Financial Accounting and Reporting. [read post]
2 Nov 2010, 11:55 am
According to the legislation, these requirements apply to the following service providers: • financial institutions; • investment banking firms; • mortgage banking firms; • asset management firms; • brokers; • dealers; • financial services entities; • underwriters; • accountants; • investment consultants; and • providers of legal services. [read post]
21 May 2007, 5:22 am
The Treasury Department supports “SEC and the Financial Accounting Standards Board’s efforts to enhance financial reporting transparency and accessibility for investors,” citing the 2,000 pronouncements comprising GAAP. [read post]
25 Apr 2007, 11:41 am
This is an important parallel development because CESR's role is seen as crucial to the consistent interpretation of IFRS.IFRS are principles-based standards promulgated by the International Accounting Standards Board (IASB). [read post]
