Disclosure requirements

This paper provides a full disclosure of a pending patent that was filed with the United States Patent and Trademark Office (USPTO) in March 2020. The proposed patent provides an autonomous solution conducting a procurement process for services and materials. However, the authors believe that there could be some challenges in building APS where AI is possibly immature in certain areas. However, building a prototype could be the first and correct step to have a fully reliable autonomous solution in procurement.

13p longtimenosee07 29-03-2024 3 2   Download

Part 1 of ebook "Not-for-profit accounting, tax, and reporting requirements (2nd edition)" provides readers with contents including: classification of tax-exempt organizations; financial responsibilities of not-for-profit board members; the basics of form 990, form 990-EZ, and form N; tax on unrelated business income and form 990-T; other IRS issues; disclosure of information; conditions of employment agreement; wholly owned taxable subsidiaries;...

115p tuongnhuoclan 27-11-2023 9 3   Download

Continued part 1, Part 1 of ebook "Research in accounting regulation (Volume 20)" provides readers with contents including: research reports; provision of non-audit services and individuals’ investment decisions experimental evidence; financial reporting after the sarbanes-oxley ACT - conservative or less earnings management; regulatory change and the quality of compliance to mandatory disclosure requirements;...

142p tuongnhuoclan 27-11-2023 9 4   Download

Ebook "Advances in international accounting: Volume 14" examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

261p tuongnhuoclan 28-11-2023 6 3   Download

Continued part 1, part 2 of ebook "Research in accounting regulation: Volume 15" provides readers with contents including: research reports; sec audit requirements and audit fees; audit committee characteristics and auditor switches; staff accounting bulletin 101; the legality of the sec’s authority to regulate the scope of services for CPA firms; the development of financial reporting, the stock exchange and corporate disclosure in Thailand;...

162p mocthanhdao0210 20-11-2023 5 3   Download

Part 1 of ebook "Interpretation and application of UK GAAP for accounting periods commencing on or after 1 January 2015" provides readers with contents including: general requirements of the companies act 2006; the statutory audit requirement and accounting principles; the primary financial statements and disclosure notes; financial reporting for smaller companies; summary of the key differences between FRS 102 and ‘Old’ UK GAAP; consolidated and separate financial statements;...

266p mocthanhdao0210 19-11-2023 5 3   Download

Ebook "Accounting guide: Brokers and dealers in securities" gives up-to-date industry-specific guidance needed to be able to tailor operations with the most current standards and regulations. Included are new best practices and interpretive guidance to industry-specific considerations, this guide has you covered. This edition offers “best practice” discussion of industry-specific issues such as fair value accounting and related disclosures, as well as compliance with regulatory requirements.

389p mocthanhdao0210 20-11-2023 11 5   Download

Chapter 24 - Presentation and disclosure in financial reporting. After studying this chapter, you should be able to: Review the full disclosure principle and describe implementation problems; Explain the use of notes in financial statement preparation; Discuss the disclosure requirements for related-party transactions, subsequent events, and major business segments;...

74p haojiubujain04 27-07-2023 5 4   Download

The growth of Fast-Moving Consumer Goods - FMCG requires businesses to be more attentive and concerned about the role of the non-financial information disclosure to meet a competitive advantage and enhance long-term development. This research identifies factors that can affect the non-financial information level of the FMCG companies listed in Vietnam Stock Market. The results show that profitability ratio, business size, independent auditing firms and the number of members of board of directors have a positive impact on the company's nonfinancial information disclosure level.

12p nhanchienthien 25-07-2023 8 5   Download

This thesis examines the strategic and potentially legitimising nature of voluntary environmental reporting. First, the thesis examines the relationship between emission levels on the National Pollutant Inventory and the quantity of total voluntary environmental disclosures, voluntary emission disclosures and positive voluntary environmental disclosures in annual reports. Second, an examination of changes in the quantity of disclosures discussing compliance with the National Pollutant Inventory and/or disclosures concerning pollution emissions is undertaken.

218p runthenight04 02-02-2023 1 1   Download

Lecture Financial accounting 2 - Chapter 8: Long-Term liabilities. After studying this chapter, you should be able to: identify bond and accounting for bond; recognition and accounting for other long-term liabilities; understand the requirement of disclosure of long-term liabilities;...

29p diepvunhi 07-01-2023 21 1   Download

Lecture Financial accounting 2 - Chapter 9: Stockholders’ equity. After studying this chapter, you should be able to: identify types of equity; recognition and accounting for shares and other reserves in business; identify types of dividends and accounting treatment for dividends; understand the requirement of disclosure of equity;...

30p diepvunhi 07-01-2023 28 1   Download

This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET). Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. It was, therefore, noteworthy to examine the choices these firms chose in the first year of disclosure.

7p guernsey 28-12-2021 15 0   Download

The result of this study provides evidence that although the disclosure practices in VIDMCs are gradually being improved, the level of disclosure is low. Overall, we found that companies do not generally disclose more than is legally required. This reduces the explanatory power of the disclosure data. We expect the situation to improve in future due to a number of factors such as changes to the legal and regulatory environment requiring mandatory compliance with reporting and reporting standards.

16p huyetthienthan 23-11-2021 15 1   Download

After completing this chapter you should be able to: Explain the uses and limitations of a balance sheet, identify the major classifications of the balance sheet, prepare a classified balance sheet using the report and account formats, determine which balance sheet information requires supplemental disclosure...and other contents.

72p koxih_kothogmih6 22-09-2020 18 1   Download

The present study is based on the information about corporate reporting parameter and their standardized functionality procedure and distinctive perception about corporate disclosure is mandatory to understand the basic requirement of each and every person associated with investment.

7p guineverehuynh 20-06-2020 15 5   Download

This research aims to examine the level of compliance of International Accounting Standard 38 (IAS 38, intangible assets) among the listed companies of Bahrain Bourse. This paper employs the method of equal weighted disclosure index to determine if the listed firms are complying with the disclosure requirements of the IAS 38. The required data for the year 2016 has been obtained from Bloomberg.

13p viankara2711 04-12-2019 17 3   Download

In case by applying the definitions of ‘business segment’ and ‘geographical segment’, contained in AS 17, it is concluded that there is neither more than one business segment nor more than one geographical segment, segment information as per AS 17 is not required to be disclosed. However, the factthatthere is only one ‘businesssegment’and ‘geographical segment’ should be disclosed by way of a note.

2p shiwo_ding7 05-06-2019 8 1   Download

Paragraph 23 of AS 18 requires certain disclosures in respect of transactions between related parties. Paragraph 26 of AS 18, inter alia, provides that items of a similar nature may be disclosed in aggregate by type of related party. The issue is as to what is the meaning of type of related party for this purpose.

6p shiwo_ding7 05-06-2019 11 0   Download

Lecture Financial and managerial accounting (2nd Edition), Appendix J - Other significant liabilities. This chapter’s objectives are to: Describe the accounting and disclosure requirements for contingent liabilities, discuss the accounting for lease liabilities and off-balance-sheet financing, discuss additional fringe benefits associated with employee compensation.

24p shiwo_ding2 03-04-2019 31 1   Download