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17 Feb 2023, 6:50 am
We have now completed the draft and received comments from a Judicial Advisory Board. [read post]
17 Feb 2023, 5:00 am
By John Filar AtwoodSEC Chief Accountant Paul Munter has urged the Financial Accounting Standards Board (FASB) to set goals that can improve its accounting standards in a timely manner. [read post]
17 Feb 2023, 3:00 am
Nikki Haley’s entry to the presidential race underscored how difficult it will be for many Republican candidates to persuade the party’s base they should bear the standard for the GOP, not former President Trump, who maintains the loyalties of so many voters. [read post]
15 Feb 2023, 8:18 pm
The TCFD recommendations align with international standards outlined by the International Sustainability Standards Board which means that transitioning to the international standards will then be easier for any entity adopting the TCFD standards. [read post]
12 Feb 2023, 5:03 pm
Barrister and President of Magadelen College, Oxford, Dinah Rose KC, is set to sue the Times for an article which quoted the Bar Standards Board as saying her interpretation of the “cab rank rule” might amount to recklessness, if taken at its highest. [read post]
10 Feb 2023, 3:37 am
Additionally, Nash did not maintain documentation of any purported analysis that was required to be performed pursuant to Accounting Standards Codification (“ASC”) Topic 450, Contingencies, concerning the loss contingency associated with the PB Bonus Plan. 16. [read post]
10 Feb 2023, 3:00 am
Attorney Joshua Schiller said the veteran’s encounter with Santos could offer prosecutors a quick way to file criminal charges even though they are also investigating possible financial crimes. [read post]
9 Feb 2023, 9:05 pm
The COP27 agreement did highlight the importance of private sector accountability and action and launched the new International Organization for Standardization Net Zero Guidelines (Net Zero Guidelines). [read post]
9 Feb 2023, 2:12 am
After making an offer, there is a time to ask for personal and financial information. [read post]
8 Feb 2023, 9:05 pm
This reporting structure allows them to regularly interact with management, while also being held accountable as the “eyes and ears” of the board. [read post]
8 Feb 2023, 12:38 pm
Are we talking more about their financial products? [read post]
7 Feb 2023, 6:19 pm
On February 7, the Department of Justice released its accounting of fraud recoveries and accomplishments for fiscal year 2022 (ending last September 30). [read post]
7 Feb 2023, 6:30 am
VC Laster also observed that a board with oversight duties can hold an officer accountable for failing to fulfill the officer-level duty of oversight. [read post]
7 Feb 2023, 6:30 am
VC Laster also observed that a board with oversight duties can hold an officer accountable for failing to fulfill the officer-level duty of oversight. [read post]
6 Feb 2023, 1:37 pm
On this point, the 2003 Rule Release states as follows: Our PRA estimates do not include any additional burdens or costs that a company will incur as a result of having to obtain an auditor’s attestation report on management’s internal control report because the [Public Company Accounting Oversight Board], rather than the Commission, is responsible for establishing the attestation standards and the Sarbanes-Oxley Act itself requires companies to… [read post]
4 Feb 2023, 3:20 am
Establishing and providing well-documented monitoring of compliance that includes board level oversight and reporting at least quarterly and sooner in response to potential threat indicators. [read post]
1 Feb 2023, 9:01 pm
Before I begin, let me make my standard disclaimer – the views I express today are my own and do not necessarily represent the views of the SEC or my fellow Commissioners. [read post]
31 Jan 2023, 9:05 pm
Journal of Accounting and Economics, 44(1–2), 116–145. [read post]
31 Jan 2023, 9:31 am
He is Board Certified in Personal Injury Trial Law by the Texas Board of Legal Specialization and AV rated by Martindale-Hubbell. [read post]
28 Jan 2023, 7:32 am
" (EU Corporate sustainability reporting (disclosure touches on environmental matters; social and employee aspects; respect for human rights; anti-corruption and bribery issues; diversity on board of directors)). [read post]