Securities and exchange commission

In ebook "Research in accounting regulation: Volume 18" the scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies. These entities and self-regulatory organizations such as U.S.

379p tuongnhuoclan 27-11-2023 6 5   Download

Ebook "The essential accounting dictionary" is an up-to-date, authorative reference, containing over 3,000 entries explaining the most commonly used accounting terms in clear, concise, easy-to-understand language. This book focuses on defining the term that people today are most likely to encounter when dealing with accounting.

626p tuongnhuoclan 27-11-2023 7 4   Download

This paper, therefore, sought to explore whether or not gaps exist between the corporate governance policy and practices in Ghana and extant literature. This paper achieves this by examining characteristics of the board as they exist in Ghana in relations to the literature.

8p kelseynguyen 26-05-2020 16 1   Download

Worldwide application of IFRS (International Financial Reporting Standard) not only standardize the accounting treatments but also helpful in producing true and fair financial statements. All the counties using IFRS (International Financial Reporting Standard) can easily make comparisons of their financial statements across the industries and countries. Because of its fair results these are highly reliable standards for the allocation of resources and for keeping the accounting records.

13p nguyenminhlong19 21-04-2020 32 1   Download

The goal of this short paper is to provide evidence on how investment companies have changed the composition of their balance sheets across the recent financial crisis. For a large sample of United States brokers/dealers and asset managers, we analyze the information reported in the filings to the Securities and Exchange Commission (SEC). We observe that, the firms in the sample have shrunk the size of their assets through de-leveraging. The crisis though, has not induced firms to change substantially their financing structures.

15p trinhthamhodang2 21-01-2020 23 2   Download

This paper examines the risks, accounting practices and disclosures of companies who accept cryptocurrency for the payment of products or services. We provide a brief history of cryptocurrency and blockchain technology that allows the reader to deepen their understanding of the subject before moving on to a discussion of how regulatory bodies such as the Financial Accounting Standards Board (FASB), the Securities and Exchange Commission (SEC) and the Internal Revenue Service (IRS) are treating the accounting for cryptocurrency transactions.

6p viankara2711 04-12-2019 19 2   Download

The Public Company Accounting Oversight Board (PCAOB) adopted a new auditing standard to enhance the relevance and usefulness of the auditor’s report. One of the changes introduced in the new reporting model is the addition of a statement that explicitly clarifies the auditor’s independence (AS 3101.09.g).

15p viankara2711 04-12-2019 15 1   Download

The Securities and Exchange Commission has become increasingly concerned with the rising number of restatements to statements of cash flows (SCFs). Regulators and practitioners are generally more focused on the overstatement of operating cash flows, while the understatement of operating cash flows is often overlooked but may have the same (or more) negative economic consequences.

15p viankara2711 04-12-2019 10 1   Download

The market refers to the S&P 500 index, which is an important benchmark of U.S. stock performances, and “beating” the market means earning a return greater than the market. The historical average annual market return is approximately 10% since its inception in 1928.

20p vidonut2711 08-11-2019 32 2   Download

This study extends the discussion of potential consequences of U.S. Securities and Exchange Commission’s replacement of the quarterly reporting requirement for semi-annual reporting. This research summarizes the perspectives about quarterly and semi-annual reporting from reporters, critics, business executives and academic researchers, analyzes the influential parties from changing reporting regulation, and provides detailed explanation about potential impacts.

13p fugu897 03-07-2019 18 1   Download

Chapter 12 - Financial reporting and the securities and exchange commission. After studying this chapter, you should be able to: Understand the origin and expansive role of the Securities and Exchange Commission, describe the purpose(s) of various federal securities laws, understand the congressional rationale for enacting the Sarbanes-Oxley Act and the responsibilities of the Public Accounting Oversight Board,...

16p dien_vi01 21-11-2018 17 1   Download

After reading this chapter, you will be able to answer the following questions: What is a security? What requirements are imposed by the Securities Act of 1933? How does the Securities Exchange Act of 1934 regulate the trading of securities? How are investment companies regulated? How do states regulate securities?

13p trueorfalse9 04-10-2017 20 1   Download

(bq) part 1 book "advanced accounting" has contents: translation of foreign currency financial statements, worldwide accounting diversity and international standards, financial reporting and the securities and exchange commission, accounting for legal reorganizations and liquidations,...and other contents.

448p bautroibinhyen23 02-04-2017 50 6   Download

(bq) part 2 book "advanced accounting" has contents: translation of foreign currency financial statements; worldwide accounting diversity and international standards; financial reporting and the securities and exchange commission; accounting for legal reorganizations and liquidations;...and other contents.

512p bautroibinhyen21 14-03-2017 41 3   Download

(bq) part 2 book "advanced accounting" has contents: translation of foreign currency financial statements; worldwide accounting diversity and international standards; financial reporting and the securities and exchange commission; accounting for legal reorganizations and liquidations;...and other contents.

426p bautroibinhyen21 14-03-2017 52 3   Download

(bq) part 2 book "advanced accounting" has contents: translation of foreign currency financial statements; worldwide accounting diversity and international standards; financial reporting and the securities and exchange commission; accounting for legal reorganizations and liquidations;...and other contents.

443p bautroibinhyen21 14-03-2017 43 3   Download

Chapter 12 - Financial reporting and the securities and exchange commission. After studying this chapter, you should be able to: Understand the origin and expansive role of the Securities and Exchange Commission, describe the purpose(s) of various federal securities laws, understand the congressional rationale for enacting the Sarbanes-Oxley Act and the responsibilities of the Public Accounting Oversight Board,...

16p luimotbuoc_4 11-11-2016 39 3   Download

The Company’s ability to perform as contemplated in this presentation, including without limitation, its ability to enter into or remain in any new or existing jurisdictions or to sell new or existing products, is subject to numerous risks, such as, without limitation, customer concentration, competition from other suppliers, regulatory approvals, licensing requirements, intellectual property considerations, and other known and unknown circumstances.

40p dambaotaikhoan 06-05-2013 46 4   Download

This thesis makes several meaningful contributions to the literature and the practical perspective. First, it is conducted in a different setting from most previous studies. Thus, it provides an out-of-sample test for the theories and empirical models so far established. Second, this study fills one of the gaps in mutual fund studies by asking whether the findings in developed markets carry over to emerging markets.

76p khanhchilam 29-03-2013 60 9   Download

The main objective of this thesis is to comprehensively explore the performance of mutual funds in an emerging market. This fills one of the gaps in mutual fund literature, since studies in this region are scarce, based on the prevailing approach and survey a small number of funds over only a short period. It should not be forgotten that emerging markets are unlike developed markets in several ways. Subsequently, this thesis uses a more comprehensive dataset of mutual funds in Thailand as a case study to represent its emerging market. ...

59p khanhchilam 29-03-2013 66 8   Download