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Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...
The new global Sullivan principles were jointly unveiled in 1999 by Rev. Sullivan and United Nations Secretary General Kofi Annan. [2] The new and expanded corporate code of conduct, as opposed to the originals' specific focus on South African apartheid, were designed to increase the active participation of corporations in the advancement of ...
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 ...
As the second-quarter earnings season progresses, it's becoming exceedingly obvious that an obscure accounting rule is taking center stage and, in some cases, entirely wiping out shareholder gains.
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IAS 39: Financial Instruments: Recognition and Measurement was an international accounting standard which outlined the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items.
“And so I'm always down to apologize to anyone who needs it,” adds Glaser. “So to anyone who's offended, yeah, get me a message through my agents, I'm sure they'll pass it along.”
In the aftermath of a 13-point home loss just before Christmas, Memphis coach Penny Hardaway made a decision to return to "old-school practices" every day. That meant sprints on Christmas night ...