Search for: "Financial Accounting Standards Board"
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25 Apr 2024, 9:05 pm
Ryan Wolfe, Enforcement Chief Accountant, reaffirmed the Division’s commitment, asserting that the SEC’s ability to enforce regulations and professional standards among gatekeepers was critical to the capital markets. [read post]
24 Apr 2024, 12:16 pm
Through a combination of an AI governance framework and sufficient board expertise, as well as regular assessments of AI implementation and usage, companies can encourage accountability and ensure that they are putting strategies into practice that minimize the risks posed by AI. [read post]
22 Apr 2024, 10:00 pm
Companies must meet one of four financial standards and a set of liquidity requirements that vary according to the circumstances or type of company applying. [read post]
22 Apr 2024, 9:05 pm
Following a lengthy and contentious standard setting process, the Public Company Accounting Oversight Board (PCAOB), the U.S. regulator overseeing the auditors of publicly traded companies, implemented Rule 3211 in 2017. [read post]
22 Apr 2024, 7:00 am
What should I do if I receive a notice of audit from the IRS or California Franchise Tax Board (FTB)? [read post]
22 Apr 2024, 1:35 am
LLCs also don’t require annual meetings or a board of directors. [read post]
22 Apr 2024, 1:06 am
Amnesty International has called on the Policing Board to hold an inquiry. [read post]
20 Apr 2024, 9:05 pm
The same is true at the Board level. [read post]
20 Apr 2024, 6:00 am
The state also currently accounts for about 20 percent of the nation’s unemployment. [read post]
20 Apr 2024, 6:00 am
The state also currently accounts for about 20 percent of the nation’s unemployment. [read post]
19 Apr 2024, 3:00 am
Elections Have Gotten More Accessible for Disabled Voters, but Gaps Remain DNyuz – Maggie Astor (New York Times) | Published: 4/18/2024 A series of laws – including the Help America Vote Act in 2022, which created new standards for election administration and grant for states to maintain those standards – have sought to make it easier for those facing physical challenges to vote. [read post]
18 Apr 2024, 9:05 pm
Section 406 is an important component of the broader Sarbanes-Oxley Act (SOX), which was enacted in 2002 following major corporate accounting scandals involving, for example, Enron and WorldCom to bolster investor trust in publicly listed companies by enhancing financial reporting and accountability standards. [read post]
16 Apr 2024, 4:05 pm
Controversy has been acute regarding the system’s provision of for-cause protection from presidential removal for members of the Board of Governors and the absence of the gold standard of presidential appointment or Senate advice and consent for other key officers. [read post]
16 Apr 2024, 12:30 pm
The benefits are processed through the California Workers’ Compensation Appeals Board (WCAB). [read post]
15 Apr 2024, 9:01 pm
The decisions allow Federal Reserve Banks to continue to implement the master account access guidelines (the Guidelines) issued by the Board of Governors of the Federal Reserve (Federal Reserve Board). [read post]
15 Apr 2024, 3:00 am
“A party alleging a claim of accountant malpractice must show that there was a departure from the accepted standards of practice and that the departure was a proximate cause of the injury” (KBL, LLP v Community Counseling & Mediation Servs., 123 AD3d 488, 488 [1st Dept 2014]). [read post]
11 Apr 2024, 3:30 am
The core expectation of audit committees to oversee accounting and financial reporting remains, but for many companies, the scope of these expectations has grown to include oversight of issues such as cybersecurity and ESG. [read post]
8 Apr 2024, 4:22 am
” The amendment, which the plaintiff learned about long after the majority essentially expelled him from the MSO and its affiliated medical practices, provided that the MSO is managed by its parent company — the majority members of which controlled its board of managers — as its sole member. [read post]
7 Apr 2024, 9:05 pm
”[4] More bluntly, the law allows for some profits to be “sacrificed” for moral or legal reasons under broad standards of managerial discretion, such as the business judgment rule for corporations.[5] However, this legal reality has not stopped many professors in law and business schools from teaching economic models – often highly stylized in the language of financial mathematics – that take profit maximization as a foundational assumption.[6] Too… [read post]
7 Apr 2024, 9:01 pm
In parallel, in the EU, the sustainability reporting standards required by the CSRD will require financial companies to report estimated Scope 3 financed emissions, according to the Partnership for Carbon Accounting Financials (PCAF) methodology. [read post]
