Search for: "Financial Accounting Standards Board "
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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]
19 Sep 2010, 8:02 pm
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]
3 Mar 2017, 6:16 am
Corporate Officers as Agents Posted by Deborah DeMott, Duke Law School, on Friday, February 24, 2017 Tags: Accountability, Agency costs, Boards of Directors, Business judgment rule, Charter & bylaws, Common-law claims, Disclosure, Duty of care, Duty of good faith, Duty of loyalty, Duty to inform, Fiduciary duties, Fiduciary rule, Liability standards, Management 2015 Short- and Long-Term Incentive Design Criteria Among Top 200 S&P 500 Companies Posted by James… [read post]
20 Nov 2020, 3:03 am
The last sentence of Commissioner Lee and Crenshaw’s statement says they’re ready to start working on standardized ESG disclosure: ‘There’s no time to waste in setting to ourselves to this task, and we look forward to rolling up our sleeves to establish requirements for standard, comparable, and reliable climate, human capital, and other ESG disclosures. [read post]
12 Oct 2011, 1:37 pm
FINRA has signaled that it is on board with a uniform fiduciary standard. [read post]
21 Dec 2007, 12:17 pm
Here's what the SEC said in the preamble of the final rule: "The Commission is adopting rules to accept from foreign private issuers in their filings with the Commission financial statements prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB") without reconciliation to generally accepted accounting principles… [read post]
20 Jul 2011, 8:41 am
The Government Accounting Standards Board is in the final stages of making that a requirement beginning in 2013. [read post]
28 Nov 2019, 5:00 pm
However, a serious downside of the new regime is that objections must be filed within 30 days of publication, rather than the decades-old standard of 60 days. [read post]
18 Jan 2011, 4:50 am
On Friday, the Financial Accounting Foundation bumped the FASB Board back up to 7 members by announcing that Daryl Buck, CFO of Reasor's Holding Company, and Harold Schroeder, Partner of Carlson Capital, have joined the Board. [read post]
1 Sep 2015, 7:10 am
The inconsistency of ABP 23 with Financial Accounting Standards No. 52 further muddles book income reporting and creates inequities across companies. [read post]
28 Mar 2018, 1:30 pm
The measure, sponsored by San Francisco Board of Supervisors Member Aaron Peskin, would require individuals who contribute more than $10,000 to Super PACs to disclose their financial investments of $10,000 or more in San Francisco businesses. [read post]
12 Feb 2010, 11:08 am
According to the Wall Street Journal, for example, publicly traded U.S. corporations routinely report that their audit costs have gone up as much as 30%, or even more, due to the tougher audit and accounting standards imposed by SOX. [read post]
25 Feb 2014, 5:01 pm
” The post Federal Reserve Board announces release dates for the latest supervisory stress tests results appeared first on beSpacific. [read post]
31 Jan 2023, 9:05 pm
Journal of Accounting and Economics, 44(1–2), 116–145. [read post]
