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The Public Company Accounting Oversight Board (PCAOB) is a nonprofit corporation created by the Sarbanes–Oxley Act of 2002 to oversee the audits of US-listed public companies. The PCAOB also oversees the audits of broker-dealers , including compliance reports filed pursuant to federal securities laws, to promote investor protection.
IAS 1 was originally issued by the International Accounting Standards Committee in 1997, superseding three standards on disclosure and presentation requirements, [1] and was the first comprehensive accounting standard to deal with the presentation of financial standards. [3]
Accounting for Income Taxes of Stock Life Insurance Companies full-text: superseded by FASB Technical Bulletin No. 84-3 1984 October 15: Application of concepts in FASB statement of financial accounting standards no. 71 to emerging issues in the public utility industry full-text: 1984 October 31: Accounting for Key Person Life Insurance full-text
No. Official title Issued on 1: Codification of Auditing Standards and Procedures full-text: November 1972 2: Reports on Audited Financial Statements full-text: October 1974
Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...
A new survey shows the majority of investors are confused about which type of advisor is required to act as a fiduciary on their behalf, and that the majority of investors believe all financial ...
Reporting pursuant to the Global Investment Performance Standards full-text: 2006 April 6 07-1: Clarification of the scope of the audit and accounting guide investment companies and accounting by parent companies and equity method investor for investments in investment companies: 2007 June 11 09-1
Supporters also argue that a single set of standards would give investors access to crucial information more quickly and increase opportunities for international investments, resulting in economic growth. [59] [60] Other professionals, however, are opposed to wholesale convergence of a single set of international accounting standards. [59]