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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 by John Jascob
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 by Kevin Kaufman
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: AccountingAccounting 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: AccountingAccounting standards, Audits, Disclosure, Enron, FASB, Financial regulation, Sarbanes–Oxley Act, SEC, SEC rulemaking, Securities regulation [read post]
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 by Eugene Volokh
The Trustees' use of their social media accounts was directly connected to, although not required by, their official positions…. [read post]
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]
27 Jul 2022, 3:19 am by Liz Dunshee
Inspectors will assess audit firms’ compliance with the PCAOB’s quality control standards. [read post]
26 Jul 2022, 2:53 pm by Kevin LaCroix
Frank Hülsberg is a Chartered Accountant and Tax Advisor in Düsseldorf, Partner Advisory and Member of the Executive Board at Grant Thornton AG Wirtschaftsprüfungsgesellschaft in Germany, and Burkhard Fassbach is a D&O-lawyer in private practice in Germany. [read post]
26 Jul 2022, 6:32 am
GAAP) issued by the Financial Accounting Standards Board (FASB) and international Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). [read post]
26 Jul 2022, 6:32 am
” [1] Introducing sustainability standard-setting to the FAF runs the risk of degrading the independence and effectiveness that are the hallmarks of the FAF’s two standard-setting boards, the Financial Accounting Standards Board (“FASB”) and the Governmental Accounting Standards Board (“GASB”). [read post]
26 Jul 2022, 6:32 am
” [1] Introducing sustainability standard-setting to the FAF runs the risk of degrading the independence and effectiveness that are the hallmarks of the FAF’s two standard-setting boards, the Financial Accounting Standards Board (“FASB”) and the Governmental Accounting Standards Board (“GASB”). [read post]
26 Jul 2022, 6:32 am
GAAP) issued by the Financial Accounting Standards Board (FASB) and international Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). [read post]
24 Jul 2022, 9:05 pm by Wendy Heltzer and Mary Mindak
Most notably, large-scale accounting scandals, including those at Enron, WorldCom, and Waste Management, have led to numerous regulatory changes and a public outcry for greater accountability and improvements in financial reporting. [read post]
22 Jul 2022, 6:30 am
Adams, Skadden, Arps, Slate, Meagher & Flom LLP, on Wednesday, July 20, 2022 Tags: Human capital, No-action letters, Proxy access, Rule 14a-8, SEC, Securities regulation, Shareholder proposals, Shareholder voting Navigating the Shifting ESG Landscape and Its Impacts on Value Chains Posted by Sarah Fortt, Julia Hatcher, and Angela Walker, Latham & Watkins LLP, on Wednesday, July 20, 2022 Tags: Climate change, ESG, Human… [read post]
22 Jul 2022, 6:30 am
Adams, Skadden, Arps, Slate, Meagher & Flom LLP, on Wednesday, July 20, 2022 Tags: Human capital, No-action letters, Proxy access, Rule 14a-8, SEC, Securities regulation, Shareholder proposals, Shareholder voting Navigating the Shifting ESG Landscape and Its Impacts on Value Chains Posted by Sarah Fortt, Julia Hatcher, and Angela Walker, Latham & Watkins LLP, on Wednesday, July 20, 2022 Tags: Climate change, ESG, Human… [read post]
22 Jul 2022, 6:19 am by Leland Garvin
In fact, collecting financial damages following a Florida truck accident can be much more complicated than a basic car crash crash. [read post]
22 Jul 2022, 6:19 am by Leland Garvin
In fact, collecting financial damages following a Florida truck accident can be much more complicated than a basic car crash crash. [read post]