Xem 1-20 trên 21 kết quả Limiting disclosure
  • Describe the purpose of the balance sheet and understand its usefulness and limitations. The Balance Sheet The purpose of the balance sheet is to report a company’s financial position on a particular date. Limitations: The balance sheet does not portray the market value of the entity as a going concern nor its liquidation value. p Resources such as employee skills and reputation are not recorded in the balance sheet. p Usefulness: p The balance sheet describes many of the resources a company has available for generating future cash flows.

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  • In writing this book, I summoned perspectives and experiences that extend many years into the past, to the early days of my career. I drew upon a wealth of knowledge, insights, and wisdom imparted by an array of people who have helped me grow professionally and per-sonally over the past two decades. The available space in this book and the limitations of my long-term memory prevent me from recogniz-ing everyone who has had a positive (or at least important) influence on my development and the formation of the ideas articulated in this book.

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  • accountants probably have always been concerned with measuring and reporting the relationship between cost and output. The preeminence of fi nancial accounting in this century resulted in directing much of our attention toward attaching costs to inventories. However, the recent emphasis on decision making is causing us to consider ways of measuring the variability of cost with output and other decisions variables. In this essay, the application, use, and limitations of multiple regression analysis, a valuable tool for measuring costs, are discussed....

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  • As part of its new Digital Government program, the National Science Foundation (NSF) requested that the Computer Science and Telecommunications Board (CSTB) undertake an in-depth study of how information technology research and development could more effectively support advances in the use of information technology (IT) in government.

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  • Even if there is symmetry ex ante between borrower and lender (i.e. the bank knows the credit quality of the borrower), the collateral helps to alleviate moral hazard problems once the loan has been granted. In this sense, the collateral pledged helps align the interests of both lenders and borrowers, avoiding a situation in which the borrower makes less effort to ensure the success of the project for which finance was given. Thus, collateral makes it possible to limit the problem of the moral hazard faced by all banks when they lend money. Collateral can therefore be seen as...

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  • Peer review for firms that only perform services under SSARS and/or services under the SSAEs not included in system reviews have peer reviews called engagement reviews. The objectives of an engagement review are to provide the reviewer with a reasonable basis for expressing limited assurance that: a.

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  • These statements reflect The Princeton Review's current views concerning future events, these forward-looking statements are subject to risks and uncertainties.

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  • As part of its new Digital Government program, the National Science Foundation (NSF) requested that the Computer Science and Telecommunications Board (CSTB) undertake an in-depth study of how information technology research and development could more effectively support advances in the use of information technology in government.

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  • creative and thoughtful new approaches, as indicated above. Their analyses, however, have not been guided by theory or statistical and ethical principles, and have not taken account of extensive research on these issues and development of new methods that has taken place in the last two decades. Government and academic statisticians, largely outside of public health, have developed a variety of “perturbation” methods such as “data swapping” and “controlled rounding” that can limit disclosure risk while maximizing...

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  • This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 32 Financial Instruments: Disclosure and Presentation was issued by the International Accounting Standards Committee in June 1995. Limited amendments were made in 1998 and 2000. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 32.

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  • Accounting for Government Grants and Disclosure of Government Assistance This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance was issued by the International Accounting Standards Committee in April 1983, and reformatted in 1994. Limited amendments to IAS 20 were made by IAS 10 (issued May 1999) and IAS 41 (issued January 2001).

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  • Market and banking supervisors and regulators are in the process of stepping up their monitoring of the ETF market. Work is underway nationally and internationally on assessing how recent innovations in this area can add to financial system risks, what incentives underpin them, and what potential flaws there might be in current risk practices. The interaction of ETF regulatory frameworks with recent innovations as well as the scope for regulatory arbitrage across regions and markets is also being examined.

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  • The largest support instance noted relative to AUM was the $336.8 million, or 6.3% of AUM, support to the Russell Money Market Fund. This entire amount was due to the purchase of the Fund’s Lehman holdings, as noted in the following disclosure, “On September 14, 2009, the Lehman Securities were purchased by Frank Russell Company from the Fund at amortized cost of $402,764,934 plus accrued interest of $775,756.

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  • In addition to redefi ning the calculation of capital requirements and establish- ing a supervisory review process under Pillars 1 and 2, Basel II imposes new and enhanced disclosure obligations on credit institutions under its third pillar. The purpose of Pillar 3 is to ensure greater transparency in terms of banks’ activities and risk strategies, as well as to enhance comparability across credit institutions – which is all in the interests of market participants.

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  • Concentrating ownership allows firms to limit their information disclosure to the public. Opacity is a good strategy because it prevents leakage of proprietary information to competitors and allows firms to avoid unwanted political or social scrutiny. Firms with proprietary knowledge and specific human capital tend to concentrate their ownership and decision rights in the individuals who possess the specific knowledge (Jensen and Meckling, 1992; Christie, Joye, and Watts, 1993).

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  • Another challenge that may present an issue for a venture capital fund or private equity fund under the Exchange Act is the requirement that any U.S. issuer (for our purposes, any U.S. fund) that has more than 499 holders of record or any non-U.S. issuer (non-U.S. fund) that has more than 299 holders of record resident in the United States comply with public disclosure, reporting, and other obligations as a public company under the Exchange Act. As a result, great care is taken to ensure that these limits are not exceeded.

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  • Indeed calls from investors for increased ESG disclosure have been growing louder. In April 2009 Eurosif, the European Sustainable Investment Forum, issued a public policy position paper to recommend the European Commission encourage greater corporate transparency on ESG issues including a call for European institutions to mandate disclosure of ESG data by publicly traded, large corporations5 . Such reporting would be principles-based and use a limited number of standardised Key Performance Indicators (KPIs), some of which would be sector specific.

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  • While debt instruments such as diaspora bonds can have a positive impact on a country’s development (as Israel has experienced, for example), the majority of policymakers and diaspora communities have limited awareness about this financial instrument. 412 Moreover, governments are often deterred by complex regulatory requirements for issuing diaspora bonds abroad.

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  • The regulatory function of stock exchanges was in the past mostly limited to issuing rules and clarifying aspects of existing frameworks. The standard-setting role of stock exchanges was essentially exercised through the issuance of listing, ongoing disclosure, maintenance and de-listing requirements. On the enforcement side, stock exchanges have shared their regulatory function with capital market supervisory agencies.

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  • An organization must tell individuals why information about them is collected, how to contact the organization with inquiries or complaints, what types of third parties the information will be disclosed to, and the options and means the organization provides individuals to limit the use and disclosure of the information. Notice must be provided to individuals in clear language at the point when individuals are first asked to provide personal information or as soon thereafter as is practicable.

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