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Process in place to adopt IPSAS. The Ministry of Finance and Treasury has been planning to introduce the IPSAS formats for statements, explanatory notes, and disclosures in 2009 as part of a public sector accounting project. Mauritania – Decision made to adopt IPSAS, implementation initiated.
IAS 16 applies to property, plant and equipment (PPE). The standard itself defines PPE as "tangible items that are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and are expected to be used during more than one [accounting] period."
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
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 ...
The Securities and Exchange Commission's new rule allowing companies to distribute information on social media will wind up doing more harm than good for Main Street investors. Now, investors ...
Voluntary disclosure is the provision of information by a company's management beyond requirements such as generally accepted accounting principles and Securities and Exchange Commission rules, [1] [2] where the information is believed to be relevant to the decision-making of users of the company's annual reports.
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At the time, Volkswagen received a convertible note that converts to Rivian stock on Dec. 1. Volkswagen will pay another $1.32 billion this week, as part of the deal's closing.