XBRL and banking supervision
... – This, in turn, promotes greater efficiency and efffectiveness for the system as a whole – Including through pricing that is based on more accurate and timely information and therefore that better reflects underlying realities Public policy aspect of XBRL – Accuracy – Reliability – Speed ...
... – This, in turn, promotes greater efficiency and efffectiveness for the system as a whole – Including through pricing that is based on more accurate and timely information and therefore that better reflects underlying realities Public policy aspect of XBRL – Accuracy – Reliability – Speed ...
Regulation 2016 - Federal Register of Legislation
... appropriate, and cleared through central counterparties by end-2012 at the latest. OTC derivative contracts should be reported to trade repositories. Non-centrally cleared contracts should be subject to higher capital requirements. We ask the FSB and its relevant members to assess regularly implemen ...
... appropriate, and cleared through central counterparties by end-2012 at the latest. OTC derivative contracts should be reported to trade repositories. Non-centrally cleared contracts should be subject to higher capital requirements. We ask the FSB and its relevant members to assess regularly implemen ...
Impact of New Revenue Recognition Standards on Health Care
... within US GAAP should be made available for private companies Since its formation, the PCC has worked with the FASB on the following projects: Private Company Decision-Making Framework- outlines criteria to determine whether and in what circumstances it is appropriate to adjust financial reporti ...
... within US GAAP should be made available for private companies Since its formation, the PCC has worked with the FASB on the following projects: Private Company Decision-Making Framework- outlines criteria to determine whether and in what circumstances it is appropriate to adjust financial reporti ...
Global Eagle Entertainment Inc. (Form: 8
... Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company If an emerging growth company, indi ...
... Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company If an emerging growth company, indi ...
Materiality in Planning and Performing an Audit
... The materiality determined when planning the audit does not necessarily establish an amount below which uncorrected misstatements, individually or in the aggregate, will always be evaluated as immaterial. The circumstances related to some misstatements may cause the auditor to evaluate them as mater ...
... The materiality determined when planning the audit does not necessarily establish an amount below which uncorrected misstatements, individually or in the aggregate, will always be evaluated as immaterial. The circumstances related to some misstatements may cause the auditor to evaluate them as mater ...
An Introduction to GAAP Basis Financial Report
... they are collectible within the period or soon enough afterwards to be used to pay liabilities of the current period (available). Recognized when payments are made. Recognized when payment is due or satisfied with expendable available financial resources. Recognized as soon as liability is incurred. ...
... they are collectible within the period or soon enough afterwards to be used to pay liabilities of the current period (available). Recognized when payments are made. Recognized when payment is due or satisfied with expendable available financial resources. Recognized as soon as liability is incurred. ...
The SEC Claws Back The Case - The Law Offices of Daniel J
... Oftentimes businesses base executive bonuses on financial statements. If, however, a financial statement turns out to be grossly inaccurate, or the result of serious misconduct, those bonuses should be returned to the company’s treasury on behalf of its shareholders. (emphasis added). Thus, the Bush ...
... Oftentimes businesses base executive bonuses on financial statements. If, however, a financial statement turns out to be grossly inaccurate, or the result of serious misconduct, those bonuses should be returned to the company’s treasury on behalf of its shareholders. (emphasis added). Thus, the Bush ...
Application for Vacancy - Tararua District Council
... I certify the information provided is correct and no relevant material/information has been omitted. I give permission for the referees in my CV to be contacted. I understand that the Tararua District Council may require verification of my academic record. I consent to the Council seeking verbal or ...
... I certify the information provided is correct and no relevant material/information has been omitted. I give permission for the referees in my CV to be contacted. I understand that the Tararua District Council may require verification of my academic record. I consent to the Council seeking verbal or ...
Eastern Proxy 2017 Amend 2
... Fee paid previously with preliminary materials. Check box if any part of the fee is offset as provided by Exchange Act Rule 0-11(a)(2) and identify the filing for which the offsetting fee was paid previously. Identify the previous filing by registration statement number, or the Form or Schedule and ...
... Fee paid previously with preliminary materials. Check box if any part of the fee is offset as provided by Exchange Act Rule 0-11(a)(2) and identify the filing for which the offsetting fee was paid previously. Identify the previous filing by registration statement number, or the Form or Schedule and ...
The Case for CosT- BenefiT analysis of finanCial
... maintain a minimum ratio of capital to assets. To use a simple example, a 5 percent capital requirement implies that a firm that buys $100 in assets cannot finance the purchase with more than $95 in debt, so that at least $5 in equity is held by investors. Real capital requirements are much more com ...
... maintain a minimum ratio of capital to assets. To use a simple example, a 5 percent capital requirement implies that a firm that buys $100 in assets cannot finance the purchase with more than $95 in debt, so that at least $5 in equity is held by investors. Real capital requirements are much more com ...
Should the Monetary Policy Rule Be Different in a Financial Crisis?
... Taylor Rule and observed that the fed funds rate in this rule is describing is an interbank lending rate. But during the financial crisis, banks default rates and risk premia for short-term borrowing went up. So interest rate spreads—such as the TED spread or the LIBOR-OIS spread—went up, and these ...
... Taylor Rule and observed that the fed funds rate in this rule is describing is an interbank lending rate. But during the financial crisis, banks default rates and risk premia for short-term borrowing went up. So interest rate spreads—such as the TED spread or the LIBOR-OIS spread—went up, and these ...
SB-FRS 29 Financial Reporting in Hyperinflationary Economies
... Entities that prepare financial statements on the historical cost basis of accounting do so without regard either to changes in the general level of prices or to increases in specific prices of recognised assets or liabilities. The exceptions to this are those assets and liabilities that the entity ...
... Entities that prepare financial statements on the historical cost basis of accounting do so without regard either to changes in the general level of prices or to increases in specific prices of recognised assets or liabilities. The exceptions to this are those assets and liabilities that the entity ...
International Accounting Standard 29 Financial Reporting in Hyperinflationary Economies Scope
... of acquisition to the end of the reporting period. For example, property, plant and equipment, inventories of raw materials and merchandise, goodwill, patents, trademarks and similar assets are restated from the dates of their purchase. Inventories of partly-finished and finished goods are restated ...
... of acquisition to the end of the reporting period. For example, property, plant and equipment, inventories of raw materials and merchandise, goodwill, patents, trademarks and similar assets are restated from the dates of their purchase. Inventories of partly-finished and finished goods are restated ...
Financial Reporting in Hyperinflationary Economies
... Hong Kong Accounting Standard 29 Financial Reporting in Hyperinflationary Economies (HKAS 29) is set out in paragraphs 1-41. All the paragraphs have equal authority. HKAS 29 should be read in the context of the Basis for Conclusions, the Preface to Hong Kong Financial Reporting Standards and the Fra ...
... Hong Kong Accounting Standard 29 Financial Reporting in Hyperinflationary Economies (HKAS 29) is set out in paragraphs 1-41. All the paragraphs have equal authority. HKAS 29 should be read in the context of the Basis for Conclusions, the Preface to Hong Kong Financial Reporting Standards and the Fra ...
International Accounting Standard 10
... On 18 March 20X2, the management of an entity authorises financial statements for issue to its supervisory board. The supervisory board is made up solely of non-executives and may include representatives of employees and other outside interests. The supervisory board approves the financial statement ...
... On 18 March 20X2, the management of an entity authorises financial statements for issue to its supervisory board. The supervisory board is made up solely of non-executives and may include representatives of employees and other outside interests. The supervisory board approves the financial statement ...
accountability - Mercer County Community College
... Assessing services and ability to provide services Assessing management stewardship and performance Assessing economic resources, obligations, net resources, and changes in them ...
... Assessing services and ability to provide services Assessing management stewardship and performance Assessing economic resources, obligations, net resources, and changes in them ...
Briefing Note - Good News on Audit Requirements
... Changes to the threshold for financial reporting by charities are due to come into effect on 31 March. Charities or charity groups whose income does not exceed £1m can now avoid the cost of a full audit – a doubling of the previous limit. The same changes added two new organisations to the list of t ...
... Changes to the threshold for financial reporting by charities are due to come into effect on 31 March. Charities or charity groups whose income does not exceed £1m can now avoid the cost of a full audit – a doubling of the previous limit. The same changes added two new organisations to the list of t ...
Zients-BPC - Bipartisan Policy Center
... while we’ve worked our way back from the crisis. But even as we are here today talking about how to move forward with stronger consumer protections, some would like to take us backward. Just last week, Senator Shelby pushed through committee a partisan bill to roll back Wall Street reform. His goal ...
... while we’ve worked our way back from the crisis. But even as we are here today talking about how to move forward with stronger consumer protections, some would like to take us backward. Just last week, Senator Shelby pushed through committee a partisan bill to roll back Wall Street reform. His goal ...
Irish Pension Schemes, new SORP (Statement of Recommended
... James Fitzpatrick CPA and Padraig Osborne FCA highlight some of the key areas in Pension Scheme financial statements impacted by the new Pension SORP and FRS 102. ...
... James Fitzpatrick CPA and Padraig Osborne FCA highlight some of the key areas in Pension Scheme financial statements impacted by the new Pension SORP and FRS 102. ...
Balancing Public Market Benefits and Burdens for Smaller
... the OTCBB eligibility rule was probably an expected (if not intended) consequence, since the SEC anticipated that firms with something to hide would prefer to go private rather than provide disclosure. Regulation FD and Sarbanes-Oxley, on the other hand, likely were not expected to have a disproport ...
... the OTCBB eligibility rule was probably an expected (if not intended) consequence, since the SEC anticipated that firms with something to hide would prefer to go private rather than provide disclosure. Regulation FD and Sarbanes-Oxley, on the other hand, likely were not expected to have a disproport ...
mack-cali realty corporation mack
... Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) ...
... Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) ...
Forward-Looking Statements 201612
... This STADA Arzneimittel AG (hereinafter "STADA") presentation contains certain statements regarding future events that are based on the current expectations, estimates and forecasts on the part of the company management of STADA as well as other currently available information. They imply various kn ...
... This STADA Arzneimittel AG (hereinafter "STADA") presentation contains certain statements regarding future events that are based on the current expectations, estimates and forecasts on the part of the company management of STADA as well as other currently available information. They imply various kn ...
6) The SEC and FASB are two organizations that are primarily
... there are never enough accounts to record all the transactions. there are always errors made in recording transactions. management can't decide what they want to report. many transactions affect more than one time period. ...
... there are never enough accounts to record all the transactions. there are always errors made in recording transactions. management can't decide what they want to report. many transactions affect more than one time period. ...
Download: Certification of Accounts
... under the provisions of any law or engagement, such prescribed format shall be used. ...
... under the provisions of any law or engagement, such prescribed format shall be used. ...