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13 Mar 2013, 5:01 am
” Thus, the authors conclude, “endogenous financial knowledge accumulation has the potential to account for a large proportion of wealth inequality” and that “The fraction of the population which is rationally financially ‘ignorant’ depends on the generosity of the retirement system and the level of means-tested benefits. [read post]
12 Aug 2010, 10:09 am
After a year of digesting the numerous complaints it received about its original proposal (the one we blogged about earlier), the Financial Accounting Standards Board (“FASB”) published an amended proposal last month. [read post]
9 Nov 2017, 8:04 am
The Financial Stability Board (FSB) has published a paper that summarises the status of implementation of the G20 / FSB recommendations covered by the 2017 FSB Implementation Monitoring Network survey on the following areas: Hedge funds; Securitisation; Enhancing supervision; Building and implementing macro-prudential frameworks and tools; Improving oversight of credit rating agencies; Enhancing and aligning accounting standards; Enhancing risk management;… [read post]
8 Oct 2013, 7:36 pm
Similarly, progress towards international accounting standards is stalled and any meaningful reform of the credit rating agencies regulatory regime has not been forthcoming.The lack of agreement on key regulations is unacceptable, emphasized chairman Volcker, who added that the current regulatory overlaps and loopholes play into the hands of industry lobbyists who resist change, In turn, this undercuts the need of the financial markets for clarity The time has come for… [read post]
21 Apr 2022, 9:01 pm
There is also currently a lack of consensus on standards and methodologies for calculating financed emissions, although certain standards and methodologies developed by financial sector participants, such as the Partnership for Carbon Accounting Financials (PCAF), are beginning to gain traction.[3] The PCAF is also working with the Net-Zero Insurance Alliance to develop standards to measure and disclose GHG emissions of insurance and reinsurance… [read post]
4 Apr 2007, 3:14 am
The flap started a week ago with the news, reported by David Reilly in the Wall Street Journal ($), that the SEC had reached an understanding with the Financial Accounting Foundation giving the SEC more say in who gets placed on the FAF’s Board of Trustees - which ultimately makes decisions about who sits on the FASB. [read post]
18 Apr 2013, 8:27 am
It found that the standards applied to the plaintiff were not the same as those applied to the other members. [read post]
3 May 2024, 8:05 am
Because investors rely on the audited financial statements of public companies when making their investment decisions, the accountants and accounting firms that audit those statements play a critical role in our financial markets. [read post]
3 May 2024, 8:11 am
Because investors rely on the audited financial statements of public companies when making their investment decisions, the accountants and accounting firms that audit those statements play a critical role in our financial markets. [read post]
10 Aug 2022, 3:15 am
Under a proposal from the Financial Accounting Standards Board, companies would have to disclose significant expenses in those divisions, which could cover things like labor, technology fees, rent or cost of goods sold. [read post]
13 Mar 2023, 8:08 pm
The full media release can be read here. 5 ASIC intends the class order relating to competency standards for SMSF auditors to expire On 17 February, ASIC announced that it intends to allow Competency Standards for Approved SMSF Auditors [CO 12/1687] to expire on 1 April 2023. [read post]
20 Aug 2023, 4:04 pm
Treasury is leading consultation, and the Australian Accounting Standards Board will be responsible for establishing the detailed disclosure standards. [read post]
18 Aug 2017, 2:35 pm
The release states that until a registrant adopts ASC Topic 606, it should continue referring to the guidance included in the 2005 Release.Separately, the SEC's Office of the Chief Accountant and Division of Corporation Finance released Staff Accounting Bulletin (SAB) No. 116 that brings existing SEC staff guidance into conformity with the Financial Accounting Standard Board's adoption of and amendments to ASC Topic 606. [read post]
25 Sep 2023, 9:05 am
Board governance. [read post]
30 Mar 2018, 6:01 am
McIntosh, Wachtell, Lipton, Rosen & Katz, on Friday, March 23, 2018 Tags: Accountability, Boards of Directors, Corporate culture, Corporate Social Responsibility, Diversity, Environmental disclosure, ESG, Institutional Investors, Reputation, Shareholder proposals, Stewardship, Sustainability Toward a Horizontal Fiduciary Duty in Corporate Law Posted by Asaf Eckstein (Ono Academic College) and Gideon… [read post]
15 Apr 2018, 8:11 pm
Business enterprise is certainly accountable, yet for much of the contemporary history of the enterprise the focus of the accounting of business has focused directly on the its financial condition, guided by generally accepted accounting principles and its variations (GAPP), the normative framework developed by the profession that has grown up around the duty to account, and to judge its consequences (Financial Accounting… [read post]
15 Apr 2020, 2:34 am
On 14 April 2020, the Financial Stability Board (FSB) published a consultation paper proposing 10 high-level recommendations that are addressed to national authorities to advance consistent and effective regulation and supervision of global stablecoin (GSC) arrangements. [read post]
25 Sep 2007, 5:14 am
With standards generally viewed as weak, see Qiao Liu, Corporate Governance in China: Current Practices, Economic Effects and Institutional Determinants, CESifo Economic Studies 2006 52(2):415-453; doi:10.1093/cesifo/ifl001 ("We find that concentrated ownership structure, management-friendly boards, inadequate financial disclosure and inactive take-over markets have been the standard governance practice commonly observed among the… [read post]
9 Jul 2023, 9:01 pm
The standards require banking organizations to include: Policies for senior executives and members of the board relating to appropriate risk management and responsiveness to supervisory matters. [read post]
9 Oct 2020, 6:05 am
Riesenberg, Sustainability Accounting Standards Board, on Friday, October 2, 2020 Tags: Accounting, Accounting standards, Disclosure, Environmental disclosure, ESG, Materiality, Sustainability Stockholder Claims Dismissed Even After Corwin Defense Fails Posted by Roger A. [read post]
