Search for: "Financial Accounting Standards Board "
Results 641 - 660
of 4,144
Sorted by Relevance
|
Sort by Date
10 Nov 2010, 4:49 pm
Thus, in a securities fraud action alleging that a company failed to disclose the effect of significant financial transactions in violation of GAAP and SEC rules, the outside auditor was ordered to produce all documents on the accounting and disclosure of the transactions that were not prepared specifically for the PCAOB. [read post]
30 Jun 2009, 7:52 am
The agency will be governed by a Board, with one seat on the board reserved for a federal prudential regulator. [read post]
16 Jun 2020, 5:00 am
In a letter to the PCAOB responding to the Board’s request for comments on the initial impact of the communication of critical audit matters (CAMs), the Council of Institutional Investors (CII) said that CAM communications have improved the ability of investors to analyze companies’ financial statements and make financial decisions and have, in general, improved the quality of financial reporting. [read post]
3 Oct 2010, 5:00 am
Such cardholder agreements commonly specify a standard periodic rate of interest and also that, if the cardholder defaults in a certain manner, then the creditor may increase the periodic rate on the account up to an identified default rate. [read post]
26 Jul 2019, 6:17 am
Dike, Cleary Gottlieb Steen & Hamilton LLP, on Thursday, July 25, 2019 Tags: Insider trading, Liability standards, Rule 10b-5, SEC, SEC enforcement, Section 10(b), Securities enforcement, US House The Future of Shareholder Activism Posted by Assaf Hamdani (Tel Aviv University) and Sharon Hannes (Tel Aviv University), on Thursday, July 25, 2019 Tags: Asset management, Boards of Directors, Capital… [read post]
17 Jun 2019, 1:39 pm
Similar changes were made to provisions relating to motor vehicle service contract providers and protection product guarantee provider requirements.6 Calculation of Minimum Net Worth H.B. 1001 inserts a new section into Chapter 48.110 which sets forth requirements relating to how net worth is to be calculated in various scenarios.7 Service contract providers and motor vehicle service contract providers who satisfy financial responsibility requirements by maintaining a reimbursement… [read post]
18 Apr 2016, 8:57 am
At its March meetings, the State Board again received from the Division staff a rule proposal that would define the minimum records that a preneed seller would have to maintain. [read post]
8 Jun 2023, 4:30 am
Nuquest also administered the MSA account. 3. [read post]
12 Mar 2015, 10:11 am
The Canadian Bar Association has undertaken an update of the Joint Policy Statement on Audit Inquiries (“JPS”), in collaboration with the Auditing and Assurance Standards Board. [read post]
28 Apr 2017, 6:02 am
Jackson, Harvard Law School, on Saturday, April 22, 2017 Tags: Accountability, Bank boards, Banks, Boards of Directors, CFPB, Compliance & ethics, Consumer protection, Financial institutions, Financial regulation, Incentives, Misconduct, Oversight, Proxy advisors, Risk oversight, Shareholder voting, Wells Fargo Assessing Financial Advisor Compensation Disclosure Following Vento v. [read post]
26 Jun 2007, 5:15 am
One can surmise that a good part of this increase arose from the need for a financial expert on the audit committee. [read post]
11 Jun 2024, 6:00 am
Accounting and Auditing Professional Bodies and Standards Familiarize yourself with regulators’ oversight of auditors and important accounting standards. [read post]
11 Jan 2011, 12:04 pm
Hurwitz During the past couple years, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have been working on major revisions to generally accepted accounting principles (GAAP) for accounting with respect to leases. [read post]
30 Mar 2020, 2:05 am
Banking organizations that are required under U.S. accounting standards to adopt CECL this year can mitigate the estimated cumulative regulatory capital effects for up to two years. [read post]
24 Feb 2020, 2:43 pm
Over the years, Federal Reserve Board staff have developed some general standards that are used to evaluate such “in-between” transactions, but these standards were not set forth in a formally promulgated regulation. [read post]
6 Jul 2010, 6:01 am
Smith is no dilettante, at least where State Auto Financial is concerned: He was an audit committee member and a former KPMG accountant who had served on the board for 11 years, according to the company’s April 6 proxy filing. [read post]
17 Dec 2009, 6:33 am
While we expect that the business judgment rule will survive the financial crisis intact, boards and companies should remain mindful in the current environment of the possibility that courts may apply new standards, or interpret existing standards, to increase board responsibility for risk management. [read post]
13 Jun 2018, 6:47 am
The International Accounting Standard Board defines fair value as “the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date”. [read post]
9 Sep 2011, 11:58 pm
The originates from the terms of service of the website of the Financial Accounting Standards Board ("FASB"). [read post]
11 Nov 2014, 3:13 am
In his first public comments since taking over as chief accountant a month ago, James Schnurr didn’t tip his hand over whether he favors a U.S. move toward the global rules, known as International Financial Reporting Standards, or IFRS. [read post]
