Search for: "Financial Accounting Standards Board"
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10 Feb 2020, 6:18 am
Entitled “Toward Common Metrics and Consistent Reporting of Sustainable Value Creation” and drawing from several existing standards and disclosure frameworks (notably, the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB) and the Task Force on Climate-related Financial Disclosures (TCFD)), the draft framework proposes a set of 22 “core” primarily quantitative metrics and disclosures believed to… [read post]
1 Apr 2021, 8:50 pm
The statement highlights that, from 1 January 2021, UK issuers may use the International Financial Reporting Standards, as endorsed by the EU, or as issued by the International Accounting Standards Board, amongst other accounting standards, when complying with their TD obligations for consolidated financial statements and individual financial statements of single entities. [read post]
26 Apr 2018, 1:00 pm
This is because IP is largely invisible, not only in the financial accounts, but also more generally in corporate law theory and the legal framework. [read post]
13 Aug 2008, 12:40 pm
For RRGs, the Bill provides for stronger financial and regulatory disclosure requirements, uniform governance standards, and codifies the fiduciary duty owed by the board of directors. [read post]
4 Oct 2023, 2:08 pm
Post Marchard oversight claims are less often dismissed early in a case as was previously quite common under the “Caremark standard. [read post]
29 Nov 2010, 5:30 am
” For example, in his experience, not all auditors have been aware of the requirement for nonprofits to comply with the Financial Accounting Standards Board (“FASB”) Interpretation No. 48 (“FIN 48”) for fiscal years beginning after Dec. 15, 2006. [read post]
12 Jul 2019, 4:05 am
A Pew Charitable Trusts survey reports that poorly funded pension plans for state and local public employees experienced "financial erosion" in recent years despite strong investment returns.These findings are presented in a new report from The Pew Charitable Trusts that surveys the health of state-run public pension systems.Based on Governmental Accounting Standards Board criteria, in 2017 only 8 states were at least 90% funded. [read post]
4 Sep 2018, 7:49 am
Companies representing more than 30 percent of the market capitalization of the Tokyo Stock Exchange have chosen to adopt IFRS, he noted, which proves that given a choice companies are willing to incur the costs of the transition to enjoy the benefits of IFRS reporting.In remarks at a conference hosted by the Accounting Standards Board of Japan, Hoogervorst noted that three-fourths of the G20 countries have now fully adopted IFRS, while other countries like China and India… [read post]
PCAOB Standing Advisory Group Views Auditor Independence as Core to Auditing of Financial Statements
9 Nov 2011, 4:51 pm
Former SEC Chief Accountant Lynn Turner said that auditor independence is key to the financial statement audit process. [read post]
24 Sep 2024, 9:01 pm
In addition, the Commission provides oversight over standard-setting and rulemaking by the Public Company Accounting Oversight Board (PCAOB) and the Financial Accounting Standards Board (FASB). [read post]
1 Sep 2023, 6:30 am
CalSTRS Escalates Efforts to Hold Global Companies Accountable for Not Adequately Disclosing Climate Change Risks Posted by Rebecca Forée, and Aeisha Mastagni, California State Teachers’ Retirement System, on Friday, August 25, 2023 Tags: Board of Directors, CalSTRS, Climate change, Proxy season SEC’s New Rules on Use of Data Analytics by Broker-Dealers and Investment Advisers Posted by Hardy Callcott, Jay Baris and Laurie Kleiman, Sidley Austin LLP, on… [read post]
1 Sep 2023, 6:30 am
CalSTRS Escalates Efforts to Hold Global Companies Accountable for Not Adequately Disclosing Climate Change Risks Posted by Rebecca Forée, and Aeisha Mastagni, California State Teachers’ Retirement System, on Friday, August 25, 2023 Tags: Board of Directors, CalSTRS, Climate change, Proxy season SEC’s New Rules on Use of Data Analytics by Broker-Dealers and Investment Advisers Posted by Hardy Callcott, Jay Baris and Laurie Kleiman, Sidley Austin LLP, on… [read post]
15 Jul 2016, 6:45 am
By Jacquelyn LumbThe SEC’s Investor Advisory Committee heard presentations on sustainability reporting from former SEC general counsel and former PCAOB member Daniel Goelzer, and representatives of the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the International Integrated Reporting Council (IIRC), and General Electric Company. [read post]
20 Dec 2019, 6:10 am
Truesdell, Davis Polk & Wardwell LLP, on Friday, December 13, 2019 Tags: Capital formation, IPOs, Listing standards, NYSE, SEC, SEC rulemaking, Securities regulation, Underwriting Financial Institutions Developments: Merger of Equals Posted by Edward D. [read post]
2 Feb 2016, 7:58 am
The financial impact of the Internet of Things on the global economy will be significantly affected by interoperability. [read post]
1 Aug 2018, 8:02 am
The FMLC appreciates the proposed clarification on the identified uncertainties but argues that the proposals continue to be discordant with internationally agreed standards identified by the Financial Stability Board, which recommends limiting stays to 48 hours but also adds that moratorium powers should only be available during resolution. [read post]
14 Apr 2016, 7:45 am
This would seem to place a heavy burden on the developers of the specification taking this into account in developing the details of the specifications. 3. [read post]
5 Dec 2022, 6:11 am
While Mastandrea is chairman of the board, he is not a named plaintiff. [read post]
20 Nov 2020, 6:00 am
Robert Brown, Jr., Public Company Accounting Oversight Board, on Thursday, November 19, 2020 Tags: Accounting standards, Audit committee, Audits, Boards of Directors, Climate change, Disclosure, Environmental disclosure, ESG, Sustainability SEC Division of Enforcement 2020 Annual Report Posted by Stephanie Avakian, U.S. [read post]
15 Apr 2017, 7:31 am
Lawyers are generally pretty busy people, and usually have a bookkeeper or other financial person to help with this. [read post]
