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In the United States, a more-detailed version of the report, called a Form 10-K, is submitted to the U.S. Securities and Exchange Commission. [2] A publicly held company may also issue a much more limited version of an annual report, which is known as a "wrap report." A wrap report is a Form 10-K with an annual report cover wrapped around it. [3]
U.S. Securities and Exchange Commission Proposal for First-Time Application of International Financial Reporting Standards by Foreign private issuers registered with the SEC IFRS for SMEs Presented by Michael Wells, Director of the IFRS Education Initiative at the IASC Foundation
Dutch Lady Milk Industries Berhad (doing business as Dutch Lady Malaysia (Malaysia and Brunei), Dutch Lady Hong Kong (), Dutch Lady Singapore (), Dutch Lady Philippines (Philippines), Dutch Lady Japan and Dutch Lady Vietnam (Vietnam, Vietnamese: Cô Gái Hà Lan)) (MYX: 3026) is a manufacturer of cow milk and dairy products in Malaysia, Singapore, Hong Kong, Brunei, Philippines, Japan and ...
Adabi Consumer Industries Sdn. Bhd. (known as Adabi; stylized in the logo as adabi) is a Malaysian food manufacturing company.Established in 1984 by Dato’ Syed Manshor Syed Mahmood, the company specializing in manufacturing food products including sauces and spices.
For example, when the SEC proposal uses the term "material", it is only describing the extent to which reporting on emissions could directly impact a company financially. The CSRD proposal uses a "double materiality" criterion, which takes into consideration impacts on both a company and the public at large.
Marra Developments Ltd v BW Rofe Pty Ltd, [1] is a NSW Court of Appeal case on Australian company law, [2] and is an authority for the proposition that an interim dividend was revocable until the dividend was paid, a declared final dividend was a debt payable by the company to the shareholder from the date stipulated for payment.