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18 Oct 2021, 3:25 am
Also, for purposes of triggering the three-year lookback period, the proposed rules would establish the date on which an issuer is required to prepare an accounting restatement as the earlier of: the date the issuer’s board of directors, a committee of the board of directors, or the officer or officers of the issuer authorized to take such action if board action is not required, concludes, or reasonably should have concluded, that the issuer’s… [read post]
12 Dec 2010, 11:44 pm
In that same 8-K report, Green Mountain disclosed that it discovered an "immaterial accounting error" affecting financial reports issued from 2007 to 2010. [read post]
16 Sep 2014, 11:40 am
Everything from safety standards to the standardization of products called for new forms of government. [read post]
31 Aug 2018, 6:09 am
Kelton, Abrams, Fensterman, Fensterman, Eisman, Formato, Ferrara, Wolf & Carone, LLP, on Thursday, August 30, 2018 Tags: Accounting standards, Board independence, Boards of Directors, Delaware cases, Delaware law, Derivative suits, Executive Compensation, Liability standards, Shareholder suits, Supreme Court [read post]
29 Feb 2024, 12:02 pm
A “senior officer” is narrowly defined as any individual holding the position or exercising the authority of a president, chief financial officer, general counsel, chief executive officer, or chief operating officer. 31 C.F.R. [read post]
14 Dec 2007, 2:23 pm
In particular, the CII raises three concerns about the independence of the International Accounting Standards Board ("IASB") - the entity that promulgates IFRS - that must be addressed before the SEC takes any action. [read post]
4 Sep 2024, 9:05 pm
Moreover, the board’s role is accentuated by the fact that the auditor is not required to verify the report as thoroughly as financial statements. [read post]
14 Oct 2007, 12:05 pm
But the Commission cautioned that such a possibility requires a common understanding of the Commission and SEC on the equivalence of IFRS as adopted by the EU and US GAAP.The German Accounting Standards Board was blunter, warning that not recognizing IFRS as adopted by the EU could result in the EU ceasing its current efforts to continue allowing U.S. companies to file U.S. [read post]
7 Dec 2018, 3:00 am
So it’s welcome news that a group of the standard-setters – including the Sustainability Accounting Standards Board (SASB), the Climate Disclosure Standards Board (CDSB), FASB (as an observer) and the Global Reporting Initiative (GRI) – has announced a project to unify their sustainability & integrated reporting frameworks. [read post]
4 May 2009, 4:29 am
After discovering foul up, Overstock.com improperly corrected the billing errors by recognizing income in future periods when such amounts were recovered or on a cash basis (non-GAAP).In a blog post, I explained why Statement of Financial Accounting Standards No. 154 required Overstock.com to restate affected prior period financial reports to reflect when the underbilled cost reimbursements and fees were actually earned by the company (accrual basis or GAAP). [read post]
13 Feb 2011, 3:12 pm
According to Statement of Financial Reporting Standards No. 131 (SFAS No. 131):31. [read post]
9 Mar 2010, 4:18 am
The Financial Accounting Standards Board, which issued… Read this entire article for free, simply activate your free 15 day trial access to Daily Tax Report now. [read post]
9 Mar 2010, 4:38 am
Many banks will have to start applying new accounting rules in July aimed at tightening use of a business-friendly derivatives reporting exception that has figured in the financial crisis.The Financial Accounting Standards Board… Read this entire article for free, activate your free 15 day trial access to Banking Report now. [read post]
9 Jul 2009, 5:20 pm
Its market-wide jurisdiction will put an end to regulatory arbitrage and unregulated corners that inevitably weaken standards across the board. [read post]
29 May 2018, 5:12 am
However, the Federal Reserve Board retains the ability to impose any of those enhanced prudential standards on bank holding companies with more than $100 billion if it believes that it is necessary for U.S. financial stability or safety and soundness. [read post]
12 Jul 2012, 11:09 am
The Controller shall be the auditor and general accountant of the City and shall exercise a general supervision over the accounts of all offices, departments, boards and employees of the City charged in any manner with the receipt, collection or disbursement of the money of the City. [read post]
22 Jul 2008, 10:36 pm
SOX set up the Public Company Accounting Oversight Board ("PCAOB") to create better auditing standards and police the quality of such standards. [read post]
19 Apr 2007, 4:53 am
Nevertheless, the Board’s examiners found room for improvement in some key areas. [read post]
11 Aug 2012, 9:34 am
Thus, the MFA supports the ESMA proposal requiring central counterparty governance arrangements to include processes for ensuring accountability to stakeholders. [read post]
22 Feb 2019, 6:09 am
Posted by Shivaram Rajgopal (Columbia Business School), Suraj Srinivasan (Harvard Business School), and Yu Ting Forester Wong (University of Southern California), on Tuesday, February 19, 2019 Tags: Bank boards, Banks, Board composition, Board performance, Board turnover, Boards of Directors, Director qualifications, Financial crisis, Financial institutions, Financial… [read post]
