Search for: "Financial Accounting Standards Board "
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25 Aug 2022, 4:27 am
“In our eyes, it does not meet the standards set by President Biden himself: preventing Iran from becoming a nuclear state. [read post]
24 Aug 2022, 9:01 pm
The SEC stated that “the Commission will hold investment advisers accountable when they do not accurately describe their incorporation of ESG factors into their investment selection process. [read post]
19 Aug 2022, 7:21 am
The board noted that some of these standards have not been updated since before the PCAOB’s formation in 2003, so desperately need updating.Board member Duane DesParte said that the board must ensure that its standards reflect advancements in the use of data and technology in preparing and auditing financial statements. [read post]
14 Aug 2022, 9:05 pm
To better understand the role of reporting standards, we examine companies’ voluntary adoption of sustainability standards of the Sustainability Accounting Standards Board (SASB).[1]Specifically, in a new paper, we examine what factors prompt companies to adopt SASB standards and whether standards adoption is associated with real effects on fundamental ESG performance. [read post]
12 Aug 2022, 7:46 am
I practiced law for over 2 decades, and served as a general manager running divisions at Whirlpool Financial and then as an M&A executive at GE, for over 12 years. [read post]
10 Aug 2022, 7:07 pm
(Matteo Tonello, “The Business Case for Corporate Social Responsibility,” Conference Board 26 June 2011). [read post]
10 Aug 2022, 6:25 am
Law firms will have to ensure through their management boards and, where appropriate, through their supervisory boards that violations of professional obligations are detected at an early stage. [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]
9 Aug 2022, 10:54 am
The franchise may place restraints on the franchisee or licensee related to standardized quality, advertising, accounting format and other similar provisions, but excessive restrictions upon the sale of the franchise interest may result in affiliation. [read post]
7 Aug 2022, 9:05 pm
We map these activities onto the industry-level materiality frameworks of the Sustainability Accounting Standards Board (SASB) and MSCI to examine their financial relevance. [read post]
7 Aug 2022, 9:01 pm
”4 For example, the Basel Principles state that the guidance on scenario analysis and stress testing “[is] formulated with a view towards application to large internationally active banks,”5 a term which the Federal Reserve’s final tailoring rules on enhanced prudential standards and the U.S. banking agencies’ final tailoring rules on capital and liquidity requirements have effectively applied to Category I and II firms.6 The Basel Principles also… [read post]
5 Aug 2022, 6:30 am
Levin, The Activist Investor, on Tuesday, August 2, 2022 Tags: Boards of Directors, Institutional Investors, Proxy advisors, Proxy contests, Proxy voting, SEC, Securities regulation, Universal proxy ballots Putting Financial Reporting Standards Into Practical Perspective Posted by Robert Eccles (Oxford University) and Kazbi Soonawalla (Oxford University), on Tuesday, August 2, 2022 … [read post]
5 Aug 2022, 6:30 am
Levin, The Activist Investor, on Tuesday, August 2, 2022 Tags: Boards of Directors, Institutional Investors, Proxy advisors, Proxy contests, Proxy voting, SEC, Securities regulation, Universal proxy ballots Putting Financial Reporting Standards Into Practical Perspective Posted by Robert Eccles (Oxford University) and Kazbi Soonawalla (Oxford University), on Tuesday, August 2, 2022 … [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]
2 Aug 2022, 7:38 am
As a reminder, financial income is what companies report to their shareholders and is calculated using accounting rules established by those in charge of accounting standards (the Financial Accounting Standards Board in Norwalk, CT). [read post]
29 Jul 2022, 6:30 am
Securities and Exchange Commission, on Thursday, July 28, 2022 Tags: Accounting, Accounting standards, Audits, Disclosure, Enron, FASB, Financial regulation, Sarbanes–Oxley Act, SEC, SEC rulemaking, Securities regulation [read post]
29 Jul 2022, 6:30 am
Securities and Exchange Commission, on Thursday, July 28, 2022 Tags: Accounting, Accounting standards, Audits, Disclosure, Enron, FASB, Financial regulation, Sarbanes–Oxley Act, SEC, SEC rulemaking, Securities regulation [read post]
28 Jul 2022, 9:05 pm
This post provides an overview of shareholder proposals submitted to public companies during the 2022 proxy season,[1] including statistics and notable decisions from the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) on no-action requests.[2] I. [read post]
27 Jul 2022, 4:14 pm
The Trustees' use of their social media accounts was directly connected to, although not required by, their official positions…. [read post]
27 Jul 2022, 4:17 am
The FCA has also set out their key expectations for firms during the implementation period, which includes an expectation that firms’ boards (or equivalent management body) should have agreed their implementation plans by 31 October 2022. [read post]
