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21 Feb 2024, 9:05 pm by renholding
Financial Accounting Standards Board (FASB), Dennis Beresford, wrote in 1997, “These are great improvements to the accounting for business combinations in the UK, and they represent a model that the U.S. board should emulate in its own project. [read post]
24 Mar 2017, 6:46 am
Posted by Michael Held, Federal Reserve Bank of New York, on Thursday, March 23, 2017 Tags: Accountability, Banks, Compliance & ethics, Corporate culture, Disclosure, Financial institutions, Financial regulation, Inside counsel, Oversight, Whistleblowers The “Corporate Governance Misalignment” Problem Posted by David J. [read post]
21 Apr 2017, 6:25 am
Securities and Exchange Commission, on Tuesday, April 18, 2017 Tags: Accounting, Accounting standards, Canada, Corporate Social Responsibility, Disclosure, Environmental disclosure, ESG, Financial reporting, Institutional Investors, International governance, Long-Term value, Materiality, Oversight, Risk, Risk management, Securities regulation, Sustainability In Defense of Fairness Opinions: An Empirical Review of Ten Years of Data Posted by Robert Bartell and… [read post]
21 Apr 2017, 6:25 am
Securities and Exchange Commission, on Tuesday, April 18, 2017 Tags: Accounting, Accounting standards, Canada, Corporate Social Responsibility, Disclosure, Environmental disclosure, ESG, Financial reporting, Institutional Investors, International governance, Long-Term value, Materiality, Oversight, Risk, Risk management, Securities regulation, Sustainability In Defense of Fairness Opinions: An Empirical Review of Ten Years of Data Posted by Robert Bartell and… [read post]
4 Aug 2017, 6:00 am
Balancing Board Experience and Expertise Posted by John Roe, Institutional Shareholder Services, Inc., on Friday, July 28, 2017 Tags: Board composition, Board performance, Boards of Directors, Director qualifications, Diversity, Institutional Investors Common-Sense Capitalism Posted by David A. [read post]
2 Jul 2024, 2:57 pm by Michel-Adrien
Reports like these are vital for an open and accountable government and help build public faith in our institutions. [read post]
11 Sep 2020, 6:14 am
Voice Posted by Eleonora Broccardo (University of Trento), Oliver Hart (Harvard University), and Luigi Zingales (University of Chicago), on Friday, September 4, 2020 Tags: Corporate Social Responsibility, Engagement, Environmental disclosure, ESG, Exit, Institutional Investors, Mutual funds, Stakeholders, Sustainability Meaningful Communications with Stakeholders During COVID-19 Posted by Eric Knachel, Deloitte & Touche LLP,… [read post]
25 May 2011, 1:45 pm by Shari Shapiro
  Apparently, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), which are in charge of setting new accounting standards for companies, have set in motion a rulemaking process which would require companies to list leases as assets and liabilities on their books. [read post]
29 Aug 2014, 12:58 pm by James Hamilton
Even if the parameters are clear in the relevant auditing standards, most users of annual reports will not take these on board, creating another gap between their expectations and auditors’ actual responsibilities, and potentially devaluing the content of the rest of the audit report.PricewaterhouseCoopers noted that the proposed viability and going concern assessments are closely linked. [read post]
3 Dec 2009, 2:35 pm
After generations in which investors, the government and corporate America had relied upon the ethical standards of the private accounting profession to keep businesses honest in their financial records, Congress decided it was time to make this a public - or, at least, a quasi-public - function. [read post]
30 Aug 2010, 10:18 am by Sheppard Mullin
A large number of businesses will likely be affected by the diversity legislation, because the legislation is intended to broadly apply to: all contracts of [the above agencies] for services of any kind, including the services of financial institutions, investment banking firms, mortgage banking firms, asset management firms, brokers, dealers, financial services entities, underwriters, accountants, investment consultants, and providers of legal services. [read post]
8 Feb 2010, 8:16 pm by James Hamilton
Two CFOs Named to IASB to Bring Practical Experience in Preparing Financial StatementsTwo chief financial officers have been named members of the International Accounting Standards Board. [read post]
15 Jul 2010, 11:37 am by James Hamilton
Lenders and mortgage brokers who fail to comply with new standards can be held accountable by consumers.The Dodd-Frank Act also creates a process to shut down large failing financial firms whose collapse would put the entire economy at risk. [read post]
5 Jul 2019, 6:05 am
Katz, Trevor Norwitz, and Victor Goldfield, Wachtell, Lipton, Rosen & Katz, on Wednesday, July 3, 2019 Tags: Accountability, Disclosure, Financial reporting, Mergers & acquisitions, Regulation S-X, SEC, Securities regulation Statement Regarding Offers of Settlement Posted by Jay Clayton, U.S. [read post]
10 Jan 2020, 6:10 am
Sandstrom, Center for Political Accountability, on Friday, January 3, 2020 Tags: Accountability, Citizens United v. [read post]
8 Feb 2011, 4:00 pm by Record on Appeal
  As is our procedure, the HSBA Board will interview the nominee and submit testimony at the Senate confirmation hearing based on a ranking in accordance with HSBA and ABA standards. [read post]
28 Aug 2018, 11:16 am by William Cavanagh
The Commission also announced it is referring certain disclosure requirements that overlap with, but require information incremental to, GAAP to the Financial Accounting Standards Board for consideration for potential incorporation into GAAP. [read post]