Search for: "Financial Accounting Standards Board"
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2 Jun 2017, 3:14 am
These are matters that relate to material financial statement accounts or disclosures & involve especially complex judgment. [read post]
21 Jun 2010, 3:01 pm
The legislation requires public companies to set policies to claw back incentive-based executive compensation if it was based on inaccurate financial statements that don't comply with accounting standards.The SEC is also directed to adopt rules requiring a company to disclose whether any employee or director is permitted to purchase financial instruments, including derivatives such as equity swaps, that are designed to hedge or offset any decrease in the market value… [read post]
28 Jul 2012, 7:40 am
The Dodd-Frank Act requires state appraisal licensing boards to supervise AMCs. [read post]
24 Dec 2021, 6:26 am
Peregrine, McDermott, Will & Emery LLP, on Monday, December 20, 2021 Tags: Accounting, Accounting standards, Audits, Boards of Directors, Corporate fraud, External auditors, Financial regulation, Internal auditors, PCAOB, Sarbanes–Oxley Act, Securities regulation Corporate Implications from COP26 Posted by Lee Anne Hagel and Kilian Moote (Georgeson) and Harry Etra (HXE Partners… [read post]
2 Jul 2012, 8:23 am
Rather, every step in FASB’s due process is an effort to gather information about the benefits of a potential change in accounting standards and identify the most faithful way to present information about a transaction or economic condition so that users of financial statements can make well-informed decisions. [read post]
7 Sep 2009, 10:14 am
Within the framework of the independent accounting standard setting process, the IASB was encouraged to take account of the Basel Committee guiding principles on IAS 39 and the report of the Financial Crisis Advisory Group.One Basel Committee principle is that fair value accounting should not be required for items which are managed on an amortized cost basis in accordance with the firm's business model. [read post]
14 Feb 2011, 2:16 am
Lisa Chapman, Big4.com25 August 2010(blog) We saw it yesterday buzzing around in the news, and also confirmed by the Financial Accounting Standards Board (FASB) that its current chairman Robert Herz is retiring on his own accord almost two years before the end of his term, much to the surprise of the industry, the Board and the Financial Accounting Foundation (FAF). [read post]
13 Oct 2011, 5:44 pm
After becoming concerned with accounting practices that he believed were not in compliance with accounting standards relating to revenue recognition, the employee contacted his supervisors, including the company’s Chief Accounting Officer (CAO). [read post]
22 Sep 2017, 6:03 am
Posted by HLS Forum on Corporate Governance and Financial Regulation, on Friday, September 22, 2017 Editor's Note: This roundup contains a collection of the posts published on the Forum during the week of September 15–21, 2017. [read post]
6 Dec 2019, 5:43 am
Posted by the Harvard Law School Forum on Corporate Governance & Financial Regulation, on Friday, December 6, 2019 Editor's Note: This roundup contains a collection of the posts published on the Forum during the week of November 28–December 6, 2019. [read post]
24 Sep 2021, 5:00 am
This category includes the Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB).International goals and guidance. [read post]
6 May 2010, 2:13 pm
"Investors need stronger market-based tools to hold managers and boards accountable," the council said in an alert to members. [read post]
18 Feb 2010, 10:06 am
Commissioner Barnier also wants to improve risk management and internal controls at financial institutionsAnother strong priority in the coming months will be to execute the G-20’s vision of ensuring the convergence of accounting standards at an international level. [read post]
19 Jan 2018, 6:30 am
Securities and Exchange Commission, on Wednesday, January 17, 2018 Tags: Financial regulation, SEC, Securities regulation A Sense of Purpose Posted by Larry Fink, BlackRock, Inc., on Wednesday, January 17, 2018 Tags: Accountability, BlackRock, Board composition, Boards of Directors, Corporate Social Responsibility, Diversity, Engagement, ESG, Index funds, Institutional… [read post]
13 May 2016, 6:13 am
Griffith, Fordham Law School, on Tuesday, May 10, 2016 Tags: Accountability, Accounting, Boards of Directors, Compliance & ethics, Compliance and disclosure interpretation,Compliance officer, Corporate culture, Corporate governance, Disclosure, Securities enforcement, Securities regulation Responding to Shareholder Directives to Directors Posted by Donald C. [read post]
17 Feb 2011, 9:52 am
Financial disclosures have become more transparent due to improvements in accounting standards. [read post]
7 Nov 2019, 6:51 pm
Other concerns included that companies’ risk appetite and metrics were less mature for non-financial risks than for financial risks, with board risk committees significantly underutilised. [read post]
8 Feb 2023, 12:38 pm
Are we talking more about their financial products? [read post]
11 Sep 2009, 4:43 am
High-Frequency Trading: What's the Board's Fiduciary Duty to a Computer? [read post]
21 Jul 2011, 10:18 am
" A Republican bill, H.R. 1315, would reduce the vote for a veto to a simple majority, and would lessen the standard to a determination that the rule "is inconsistent with the safe and sound operations of United States financial institutions. [read post]
