Search for: "Financial Accounting Standards Board " Results 761 - 780 of 4,184
Sorted by Relevance | Sort by Date
RSS Subscribe: 20 results | 100 results
16 Sep 2019, 2:30 am by Tinker Ready
The bill would attach a whistleblower protection provision to rules governing the the Public Company Accounting Oversight Board (PCAOB) – often referred to as “Peekaboo. [read post]
7 Oct 2017, 7:00 am by The Public Employment Law Press
The supervisor also failed to provide the board with the necessary financial reports to adequately monitor operations, and did not file the required reports with the appropriate agencies.Orange County Community College – Information Technology and Financial Activities (2017M-111)The board did not adopt adequate IT policies that address appropriate computer use and security. [read post]
17 May 2011, 11:02 am by James Hamilton
In addition, the Board will examine whether the standard auditor‘s report should provide further information about the audit. [read post]
16 Dec 2011, 4:50 am
Exclude insurance companies from the Board of Governors of the Federal Reserve System’s leverage capital requirements, risk-based capital requirements, and accounting standards. [read post]
4 Aug 2009, 9:52 pm
That overbilling error from the freight carrier partially offset Overstock.com's improper recognition of income from its underbilling error to its fulfillment partners in Q4 2009.If Overstock.com would have properly followed GAAP in Q4 2008, the company (1) would have reported a net loss instead of a net profit, (2) would have reported sixteen consecutive losses instead of 15 consecutive losses, and (3) it would have failed to meet mean analysts' consensus expectation for earnings per… [read post]
27 Feb 2009, 6:32 am
Specifically, he listed accounting standards, capital and liquidity standards, and registration and reporting mandates as areas that demand international consistency. [read post]
25 Feb 2015, 7:06 am by Kent Scheidegger
Supreme Court has spared a fisherman from the overbroad drafting the Sarbanes-Oxley Act, a law that was supposed to be about corporate financial accountability, not throwing fish overboard. [read post]
31 Oct 2017, 12:00 am by Nicholas Kehr
Directors who join the board during a specific year receive a prorated amount for his or her service during that year **Represents the grant date (11/1/2015) fair value determined in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Certification Topic 718 of the stock grant under the Omnibus Incentive Plan to each Non-Employee Director who received this stock award (including any deferred amounts). [read post]
23 May 2017, 7:12 am by Simon Lovegrove and Matthew Gregory
A working group established by the Committee on the Global Financial System and the Financial Stability Board has published a report on FinTech credit. [read post]
15 Jan 2016, 6:13 am
Posted by Dan Ryan, PricewaterhouseCoopers LLP, on Wednesday, January 13, 2016 Tags: Accountability, Banks, Basel Committee, Board composition, Boards of Directors, Federal Reserve, Financial Crisis,Financial institutions, Financial Regulation, OCC, Reporting regulation, Risk, Risk committee, Risk management, Risk oversight, Systemic risk A New Measure of Disclosure Quality Posted by Shuping Chen, University of Texas at Austin, on Thursday,… [read post]
21 Feb 2017, 1:27 pm by Edward Eisert
” The Regulation is risk-based and includes regulatory minimum standards and encourages Covered Entities to keep pace with technological advances. [read post]
6 Mar 2016, 7:12 pm by David Navetta (US)
  Moreover, the CFPB determined that Dwolla transmitted personal information, including SSNs, financial account numbers and driver’s license numbers  in clear text. [read post]
21 Aug 2023, 6:31 am
From the end of World War II until a few years ago there was a “a coming together” on trade, capital flow, and accounting standards, but today is marked by divergence and de-risking. [read post]
21 Aug 2023, 6:31 am
From the end of World War II until a few years ago there was a “a coming together” on trade, capital flow, and accounting standards, but today is marked by divergence and de-risking. [read post]
27 Nov 2011, 11:49 am by James Hamilton
Recently, the PCAOB’s Standard Advisory Group discussed the role of fair value pricing services.In seven of the audits, the Board found deficiencies in testing the fair value measurements of, and the disclosures related to, hard-to-value financial instruments without readily determinable fair values, including collateralized mortgage obligations, and other mortgage-backed securities. [read post]
10 May 2008, 5:31 am
There is also some understanding that accounting standard setters are not trying to disrupt business, but are instead representing the interests of investors, which is why they are currently not focusing on the unintended consequences of fair value accounting but on its strengths. [read post]
28 Mar 2011, 10:44 am by James Hamilton
Comment letters to UK Auditing Practices Board proposals to reinforce skepticism in the audit culture indicated a broad consensus that a presumptive doubt standard would increase the cost of the audit without a concomitant benefit and contradict international audit standards, which have essentially codified the enquiring mind standard enunciated by Lord Denning in a famous 1958 opinion. [read post]
9 May 2008, 8:35 am
The Boards have completed virtually identical business combinations standards already, eliminating an area that produced significant difference in financial results between IFRSs and US GAAP. [read post]
26 Jan 2009, 3:14 am
This is a time, she said, when regulators must think carefully about whether it makes sense to impose those sorts of costs on US industry.But perhaps her greatest concern is the independence of the International Accounting Standards Board and the ability to have oversight of the Board's process for setting standards and the amount of rigor that exists in that process today.Sensitive to such criticism, the oversight trustees of the International… [read post]
2 Jun 2010, 3:09 pm by James Hamilton
A possible reason for not accepting the resignation may be that the resigning director is the board’s only financial expert. [read post]