Search for: "Financial Accounting Standards Board " Results 821 - 840 of 4,184
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8 Dec 2023, 4:00 am by Unknown
Williams called for the enhancement of current accounting standards and rules, adding “the PCAOB is working to do just that. [read post]
29 Apr 2020, 4:59 am
Blass and do not necessarily reflect those of the Securities and Exchange Commission or its staff, the PCAOB, other PCAOB Board members, or its staff. [read post]
30 Sep 2016, 6:09 am
Hermsen, Mayer Brown LLP, on Thursday, September 29, 2016 Tags: Accounting standards, Audit committee, Boards of Directors, Clawbacks, Compensation disclosure, Compensation ratios, Disclosure, Dodd-Frank Act, Executive Compensation, Form 10-K, No-action letters, Pay for performance, Proxy access, Proxy advisors, Proxy season, Proxy voting, Say on frequency, Say on pay, SEC, Securities litigation, Securities regulation, Shareholder proposals [read post]
10 Dec 2021, 4:59 am
Securities and Exchange Commission, on Friday, December 3, 2021 Tags: Accounting standards, Foreign issuers, Holding Foreign Companies Accountable Act, International governance, PCAOB, Sarbanes–Oxley Act, SEC, SEC rulemaking, Securities regulation SEC’s New Approach to No-Action Requests for Shareholder ESG Proposals Posted by Era Anagnosti, Maia Gez, and Scott Levi, White & Case LLP, on Saturday,… [read post]
16 Feb 2009, 9:32 am
The same strict standards should apply to both brokerage accounts and money management accounts. [read post]
13 Aug 2018, 1:59 pm by Hana Takagi
” In this context, “independent” means that the auditor (a certified public accountant) is not an employee of the organization and is contracted only for certain limited purposes, including to determine whether the organization’s financial statements are prepared in accordance with the Financial Accounting Standards Board’s Generally Accepted Accounting Principles (GAAP). [read post]
6 Apr 2020, 1:40 pm by Kevin LaCroix
In the following guest post, Nick Goldin, Eric Swedenburg and Brad Goldberg of the Simpson Thacher law firm review the considerations that corporate boards should take into account as their companies grapple with the challenges that the pandemic poses. [read post]
22 Apr 2024, 10:00 pm by Sherica Celine
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]
6 May 2020, 1:40 pm by Scott H. Kimpel
On April 14, 2020, the Financial Stability Board (FSB) issued a consultative paper entitled “Addressing the Regulatory, Supervisory and Oversight Challenges Raised by ‘Global Stablecoin’ Arrangements. [read post]
31 Oct 2013, 9:44 am by Christine Nielsen
As with prior guidance, this Bulletin describes an effective risk-management process and life cycle, specifies appropriate contract terms, and allocates oversight and accountability within the financial institution. [read post]
18 May 2022, 9:01 pm by Gary Gensler
For example, debt capital markets account for 80 percent of financing for non-financial corporations in the U.S. [read post]
9 Jan 2013, 6:36 pm by Larry Catá Backer
  The asset transfer, investments and bank accounts were all accomplished by financial institutions who garnered large profits. [read post]
2 Feb 2011, 10:11 am
 Plaintiffs also sought relief from the dismissal under Rule 60(b) of the Federal Rules of Civil Procedure, asserting that subsequent orders by the Public Company Accounting Oversight Board (“PCAOB”) issuing sanctions against two Grant Thornton auditors for their conduct in auditing iMergent’s financial statements added new evidence to their claims. [read post]
5 Nov 2018, 2:32 pm by Kevin LaCroix
The post Cybersecurity Disclosure Practices and Standards appeared first on The D&O Diary. [read post]
1 Jul 2015, 11:56 pm by Andrew Ledbetter
Accounting Restatements Triggering Clawbacks An accounting restatement due to a material noncompliance means the issuer is required to prepare a restatement to correct an error that is material to previously issued financial statements. [read post]
1 Jul 2015, 11:56 pm by Andrew Ledbetter
Accounting Restatements Triggering Clawbacks An accounting restatement due to a material noncompliance means the issuer is required to prepare a restatement to correct an error that is material to previously issued financial statements. [read post]
1 Jul 2015, 11:56 pm by Andrew Ledbetter
Accounting Restatements Triggering Clawbacks An accounting restatement due to a material noncompliance means the issuer is required to prepare a restatement to correct an error that is material to previously issued financial statements. [read post]