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13 Jan 2021, 7:13 am
The staff also cautioned obligors to be aware of the Government Accounting Standards Board Statement No. 93 revising certain standards and accounting issues implicated by the LIBOR transition. [read post]
8 Jan 2021, 3:02 am
– Will companies need to provide more pro forma financial information? [read post]
7 Jan 2021, 8:39 am
Standards should focus on material sustainability information not reflected in financial accounts and leverage existing global standards that have broad investor support (particularly those of the Sustainability Accounting Standards Board (SASB) and the Task Force on Climate-related Financial Disclosures (TCFD)). [read post]
4 Jan 2021, 1:26 pm
The companies named as defendants in 2020 federal court securities suits represented 125 different Standard Industrial Classification codes. [read post]
31 Dec 2020, 9:03 pm
APRIL The Trump Administration finalized an interagency rule cutting back Obama-era standards for fuel economy and vehicle emissions. [read post]
30 Dec 2020, 2:19 pm
Plachta and Zagaris covered the EU blacklisting of third countries failing to meet international AML standards. [read post]
30 Dec 2020, 2:19 pm
Plachta and Zagaris covered the EU blacklisting of third countries failing to meet international AML standards. [read post]
23 Dec 2020, 10:07 pm
To begin with the blogpost 2020 is set to be a crucial year for Standard-Essential Patent litigation in Europe. [read post]
22 Dec 2020, 2:33 pm
Circumstances of contemporary daily interactions between men and women, warrants that the “opportunity” element of proof of adultery must be interpreted to mean more that mere “proximity,” but must instead necessarily mean “proximity plus. [read post]
22 Dec 2020, 9:43 am
SEC RIAs to pooled investment vehicles may avoid both the quarterly statement and surprise examination requirements by having audited financial statements prepared for each pooled investment vehicle in accordance with generally accepted accounting principles by an independent public accountant registered with the Public Company Accounting Oversight Board (“PCAOB”). [read post]
21 Dec 2020, 5:17 pm
Health plans, health care providers, health insurers, health care clearinghouses (“Covered Entities”) and their business associates should budget and begin compliance plans, even as they comment on proposed changes to the Health Insurance Portability and Accountability Act (HIPAA) Privacy Rule announced by the Department of Health & Human Services Office of Civil Rights (“OCR”) in its December 10, 2020 Notice of Proposed Rulemaking (“Proposed Rule). [read post]
21 Dec 2020, 6:00 am
Mullin noted that the HCFA set up an oversight board called The Network. [read post]
21 Dec 2020, 5:01 am
As civil rights litigation goes, the Taylor settlement represents the gold standard. [read post]
20 Dec 2020, 5:24 pm
The Foundation Board will be constituted from GRESB investor members and will be responsible for reviewing and approving the Standards to ensure they remain investor led. [read post]
20 Dec 2020, 6:47 am
Robert Brown is a Board Member of the Public Company Accounting Oversight Board. [read post]
18 Dec 2020, 7:34 am
Other recurring deficiencies mentioned were those related to accounting auditing estimates (such as allowances for loan loss and accounting for business combinations) and internal controls over financial reporting, Botic remarked.Botic also highlighted issues related to independence. [read post]
18 Dec 2020, 3:28 am
Well the Court dismissed this argument holding that the Board had failed to take account of the fact – which in the Court’s view was the heart of this case – that the incident having caused the deadline to be missed fell within the private sphere of the lawyer and that he was the person best placed to provide information about that incident and, in particular, about his symptoms and ailments suffered. [read post]
17 Dec 2020, 4:21 pm
COPPA. 2020 saw its fair share of movement in children’s privacy issues, including (1) an update to the FTC’s Children’s Online Privacy Protection Act (COPPA) FAQs (integrating new guidance on age gates, connected toys, the Internet of Things, audio recordings and new methods of verifiable parental consent approved by the FTC), (2) the intersection between the COPPA and the CCPA, (3) bills that sought to increase the protection of children’s privacy, such as the… [read post]
17 Dec 2020, 2:21 pm
Throughout the Class Period, SQM, through its top executives, consistently represented: it was in compliance with all applicable laws, maintained effective internal controls over the reporting of financial and nonfinancial information, had in place a code of business ethics (“code of ethics”) and promoted accountability for adherence to that code of ethics, and complied with applicable accounting standards. [read post]
16 Dec 2020, 5:00 am
Make sure the group is a financially healthy organization, sustainable, accountable and transparent. [read post]
