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Issued by the Financial Accounting Standards Board, the CECL standard changes how banks account for credit losses. [read post]
21 May 2010, 4:38 am by James Hamilton
Section 929C.PCAOB The Madoff fraud revealed that the Public Company Accounting Oversight Board lacked the powers it needed to examine the auditors of broker-dealers. [read post]
20 Jan 2015, 6:00 am
- Requesting the delivery of financial account statements to an address outside of the United States [read post]
24 Oct 2018, 5:53 am by John Jascob
The SEC has continued to pursue actions against issuers and preparers for violations of accounting standards, he advised. [read post]
17 Sep 2022, 7:53 am by Staff Attorney
  Kemp is currently employed by McNally Financial Services Corporation (McNally Financial). [read post]
In contrast, improvement in corporate governance will require behavioural change in an array of closely related areas in which prescribed standards and processes play a necessary but insufficient part. [read post]
9 Mar 2016, 10:16 am by John F. Fullerton III and Jason Kaufman
On appeal, the Second Circuit deferred to evolving interpretations of SOX articulated by the Department of Labor’s (“DOL’s”) Administrative Review Board during the Obama administration. [read post]
7 Jan 2010, 8:34 am by admin
As explained in CFO Magazine: Early in his tenure as chairman of the Financial Accounting Standards Board, while the Enron scandal was raging, Robert Herz was confronted on Capitol Hill by a senator from the South. [read post]
24 Apr 2020, 4:42 am
Mahoney, Council of Institutional Investors, on Friday, April 17, 2020 Tags: AccountingAccounting irregularities, Accounting standards, Audits, Foreign firms, International governance, PCAOB, Securities enforcement Is a Replacement for Your Short-Term Incentive Plan Right for You? [read post]
16 Sep 2015, 4:51 am by John Jascob
The organization also notes that listed funds’ financial statements and accounting practices are less complex than those of operating companies and involve far fewer estimates and judgments. [read post]
28 Oct 2016, 1:00 am
Krimminger, Cleary Gottlieb Steen & Hamilton LLP, on Saturday, October 22, 2016 Tags: Banks, Deposit insurance, Exchange Act, FDIC, Financial institutions, Financial regulation, Financial technology,Innovation, OCC, Securities regulation, State law Are Friday Announcements Special? [read post]
14 Apr 2017, 5:58 am
Peregrine, McDermott Will & Emery LLP, on Wednesday, April 12, 2017 Tags: Accounting, Corporate fraud, Disclosure, Dodd-Frank Act, Donald Trump, External auditors, Financial regulation, Financial reporting, Investor protection, Oversight, Sarbanes–Oxley Act, Securities regulation, SOX, SOX Section 404, Transparency Corporations and Human Life Posted by Frank Partnoy, University of San Diego, on Thursday, April 13, 2017 Tags: Accountability,… [read post]
13 Nov 2022, 12:16 am by Frank Cranmer
Bar Standards Board: religion and belief discrimination One we missed. [read post]
1 Apr 2014, 11:15 am by Cynthia Marcotte Stamer
The PBGC and other advocates hope that their proposed standards for lifetime income accounts can produce the benefits of a lifetime income with little risk to the recipients. [read post]
7 Sep 2007, 5:15 am
("Pure IFRS" means that the financials are prepared in accordance with the International Financial Reporting Standards as published by the International Accounting Standards Board. [read post]
23 Dec 2013, 10:49 am by Michael Epshteyn
The FFIEC is an interagency body of banking regulators tasked to develop standards and guidelines as relevant to regulatory examination of covered institutions. [read post]
24 Feb 2017, 5:35 am
Kim, Wachtell, Lipton, Rosen & Katz, on Friday, February 17, 2017 Tags: Bank boards, Banks, Dodd-Frank Act, Donald Trump, FDIC, Financial crisis, Financial institutions, Financial regulation, Mergers & acquisitions, Money laundering, Securities enforcement, Securities regulation, Stress tests, Systemic risk SEC Enforcement in Financial Reporting and Disclosure—2016 Year in Review Posted by David Woodcock, Jones Day, on Saturday, February… [read post]
17 Jul 2020, 5:51 am
Mahoney, Council of Institutional Investors, on Wednesday, July 15, 2020 Tags: Accounting standards, China, Council of Institutional Investors, Emerging markets, Financial reporting, Institutional Investors, International governance, Investor protection, Listing standards, NASDAQ, PCAOB, Securities fraud, Securities regulation The Long-Term Impact of the Pandemic on Corporate Governance… [read post]
4 Mar 2016, 6:00 am
Freed, Center for Political Accountability, on Friday, February 26, 2016 Tags: Accountability, Citizens United v. [read post]