Sentences with phrase «accounting standard board»

Stock exchanges can encourage deeper climate disclosure in listings, and consultancies can work with accounting standards boards to translate climate disclosures into financial impacts.

Not exact matches

Jean Rogers is the founder and CEO of the Sustainability Accounting Standards Board, a nonprofit startup based in San Francisco that develops and disseminates sustainability accounting standards to help publicly listed corporations disclose material factors in compliance with Security and Exchange Commission reqAccounting Standards Board, a nonprofit startup based in San Francisco that develops and disseminates sustainability accounting standards to help publicly listed corporations disclose material factors in compliance with Security and Exchange Commission reqaccounting standards to help publicly listed corporations disclose material factors in compliance with Security and Exchange Commission requirements.

The partners had the help of leaks from staffers inside the Public Company Accounting Oversight Board, the entity created by Congress more than a decade ago to make sure auditors are doing work that meets regulatory standards.

The oversight board inspects about 50 audits a year by the big firms to make sure they meet regulatory standards, but it doesn't tell the accounting firms in advance which audits it wants to inspect.

The Audit Committee has also discussed with the independent auditors matters required to be discussed by Auditing Standard No. 16, «Communications with Audit Committees» issued by the Public Company Accounting Oversight Board (PCAOB).

We discussed with PricewaterhouseCoopers matters that independent registered public accounting firms must discuss with audit committees under generally accepted auditing standards and standards of the Public Company Accounting Oversight Board («PCAOB»), including, among other things, matters related to the conduct of the audit of the Company's consolidated financial statements and the matters required to be discussed by PCAOB AU 380 (Communications with Audit Coaccounting firms must discuss with audit committees under generally accepted auditing standards and standards of the Public Company Accounting Oversight Board («PCAOB»), including, among other things, matters related to the conduct of the audit of the Company's consolidated financial statements and the matters required to be discussed by PCAOB AU 380 (Communications with Audit CoAccounting Oversight Board («PCAOB»), including, among other things, matters related to the conduct of the audit of the Company's consolidated financial statements and the matters required to be discussed by PCAOB AU 380 (Communications with Audit Committees).

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States).

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States).

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), Neiman Marcus, Inc.'s internal control over financial reporting as of July 28, 2012, based on criteria established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission and our report dated September 18, 2012 expressed an unqualified opinion thereon.

Under Public Sector Accounting Board standards, revenue estimates already published in the Ontario Public Accounts are not restated for updated information.

The independent auditors are responsible for performing an independent audit of Goldman Sachs» financial statements and of its internal control over financial reporting in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB)(United States) and expressing an opinion as to the conformity of Goldman Sachs» financial statements with generally accepted accounting principles and the effectiveness of its internal control over financial Accounting Oversight Board (PCAOB)(United States) and expressing an opinion as to the conformity of Goldman Sachs» financial statements with generally accepted accounting principles and the effectiveness of its internal control over financial accounting principles and the effectiveness of its internal control over financial reporting.

The independent auditors are responsible for performing independent audits of the Company's consolidated financial statements and the Company's internal control over financial reporting in accordance with the standards of the Public Company Accounting Oversight Board (United States).

Audit Fees: comprise fees for professional services necessary to perform an audit or review in accordance with the standards of the Public Company Accounting Oversight Board, including services rendered for the audit of IBM's annual financial statements (including services incurred with rendering an opinion under Section 404 of the Sarbanes - Oxley Act of 2002) and review of quarterly financial statements.

Audit Fees, Supplemental comprise of fees for professional services necessary to perform an audit or review in accordance with the standards of the Public Company Accounting Oversight Board, including services rendered for the audit of the Company's annual financial statements (including services incurred with rendering an opinion under Section 404 of the Sarbanes - Oxley Act of 2002) and review of quarterly financial statements.

Last week, the Financial Accounting Standards Board (FASB) voted to update standards on operating lease accounting that would force companies to record as much as $ 2 trillion worth of lease obligations on their balanAccounting Standards Board (FASB) voted to update standards on operating lease accounting that would force companies to record as much as $ 2 trillion worth of lease obligations on their balanaccounting that would force companies to record as much as $ 2 trillion worth of lease obligations on their balance sheets.

New Constructs CEO David Trainer is a member of the Investor Advisory Committee that advises FASB, the Financial Accounting Standards Board, which means the ratings in your reports represent the newest standards of investment research.

The Financial Accounting Standards Board (FASB) introduced a new accounting standard that requires companies to present service cost as the only operating component of periodic pension costs on the income Accounting Standards Board (FASB) introduced a new accounting standard that requires companies to present service cost as the only operating component of periodic pension costs on the income accounting standard that requires companies to present service cost as the only operating component of periodic pension costs on the income statement.

7) The Committee shall review and consider with the External Auditors the matters required to be discussed by the applicable standards of the Public Accounting Oversight Board.

However, to the government «s credit, it has adopted new accounting standards as issued by the Public Sector Accounting Board since first being electaccounting standards as issued by the Public Sector Accounting Board since first being electAccounting Board since first being elected in 2006

This change was made in response to new standards for the accounting of government revenues recommended by the Public Sector Accounting Boaaccounting of government revenues recommended by the Public Sector Accounting BoaAccounting Board (PSAB).

Walmart's independent accountants are responsible for auditing Walmart's annual consolidated financial statements in accordance with the standards of the Public Company Accounting Oversight Board, and for auditing the effectiveness of Walmart's internal control over financial reporting.

In addition, the universe of the Public Accounts and the Budget / Updates are much more comprehensive, having adopted the accounting standards recommended by the Public Sector Accounting Boaaccounting standards recommended by the Public Sector Accounting BoaAccounting Board (PSAB).

In addition to its responsibility for accounting standards, the Commission is responsible for the approval or disapproval of auditing rules put forward by the Public Company Accounting Oversight Board, a private - sector regulator established by the Sarbanes - Oxley Act to oversee the auditing paccounting standards, the Commission is responsible for the approval or disapproval of auditing rules put forward by the Public Company Accounting Oversight Board, a private - sector regulator established by the Sarbanes - Oxley Act to oversee the auditing pAccounting Oversight Board, a private - sector regulator established by the Sarbanes - Oxley Act to oversee the auditing profession.

The Audit Committee has discussed with Ernst & Young LLP, the Company's independent auditors, the matters required to be discussed by Public Company Accounting Oversight Board («PCAOB») Auditing Standard 1301, Communications with Audit Committees.

Twitter's independent registered public accounting firm, PricewaterhouseCoopers LLP («PwC»), is responsible for performing an independent audit of Twitter's consolidated financial statements and of Twitter's internal control over financial reporting in accordance with the auditing standards of the Public Company Accounting Oversight Board (United States) and to issue a reporaccounting firm, PricewaterhouseCoopers LLP («PwC»), is responsible for performing an independent audit of Twitter's consolidated financial statements and of Twitter's internal control over financial reporting in accordance with the auditing standards of the Public Company Accounting Oversight Board (United States) and to issue a reporAccounting Oversight Board (United States) and to issue a report thereon.

The Audit Committee reviewed and discussed with the independent registered public accounting firm the audited consolidated financial statements for the fiscal year ended May 31, 2014, the firm's judgments as to the acceptability and quality of FedEx's accounting principles and such other matters as are required to be discussed with the Audit Committee under the standards of the Public Company Accounting Oversight Board (United States)(the «PCAOB»), including those matters required to be discussed by Auditing Standard No. 16, Communications with Audit Caccounting firm the audited consolidated financial statements for the fiscal year ended May 31, 2014, the firm's judgments as to the acceptability and quality of FedEx's accounting principles and such other matters as are required to be discussed with the Audit Committee under the standards of the Public Company Accounting Oversight Board (United States)(the «PCAOB»), including those matters required to be discussed by Auditing Standard No. 16, Communications with Audit Caccounting principles and such other matters as are required to be discussed with the Audit Committee under the standards of the Public Company Accounting Oversight Board (United States)(the «PCAOB»), including those matters required to be discussed by Auditing Standard No. 16, Communications with Audit CAccounting Oversight Board (United States)(the «PCAOB»), including those matters required to be discussed by Auditing Standard No. 16, Communications with Audit Committees.

We have discussed with Deloitte & Touche LLP the matters required to be discussed by the Public Company Accounting Oversight Board («PCAOB»), as adopted in Auditing Standard No. 16 (Communications with Audit Committees).

The Audit Committee has also discussed with EY the matters required to be discussed by Auditing Standard No. 16, «Communications with Audit Committees» issued by the Public Company Accounting Oversight Board («PCAOB»).

We conducted our audits of these statements in accordance with the standards of the Public Company Accounting Oversight Board (United States).

According to a report from Nikkei, the Accounting Standards Board of Japan decided earlier this week to begin developing standards for digital currencies like bitcoin.

The Estimates should adopt the accounting standards recommended by the Public Sector Accounting Board (PSAB), with respectaccounting standards recommended by the Public Sector Accounting Board (PSAB), with respectAccounting Board (PSAB), with respect to scope.

[5] If the accounting standards are approved and published by the board, calculation of profits and the cost of the transactions will be harmonized and the tax treatment will become more predictable.

The accounting policies underlying the Budget primarily follow those recommended by the Public Sector Accounting Board and we would recommend that the Estimates follow these accounting standardaccounting policies underlying the Budget primarily follow those recommended by the Public Sector Accounting Board and we would recommend that the Estimates follow these accounting standardAccounting Board and we would recommend that the Estimates follow these accounting standardaccounting standards as well.

Although governments are considered sovereign entities, which can set their own accounting standards, the Budget and Volume I of the Public Accounts primarily follow the accounting standards recommended by the Public Sector Accounting Board (PSAB), which recommends the adoption of accrual aaccounting standards, the Budget and Volume I of the Public Accounts primarily follow the accounting standards recommended by the Public Sector Accounting Board (PSAB), which recommends the adoption of accrual aaccounting standards recommended by the Public Sector Accounting Board (PSAB), which recommends the adoption of accrual aAccounting Board (PSAB), which recommends the adoption of accrual accountingaccounting.

Additionally, discussion on new accounting standards for virtual currencies is still in the initial stage at the Accounting Standards Board of Japan and no proposal or draft has been publicly annoaccounting standards for virtual currencies is still in the initial stage at the Accounting Standards Board of Japan and no proposal or draft has been publicly annoAccounting Standards Board of Japan and no proposal or draft has been publicly announced yet.

From 1990 to 2005, he was Director Fiscal Policy Division Department of Finance, responsible for overall preparation of the federal budget; preparation and assessment of medium - and long - term projections of federal revenues and expenses and implications for fiscal policy; analysis of fiscal conditions at both the federal and provincial levels; evaluation of various budget proposals; preparation of monthly Fiscal Monitor; with the Office of the Comptroller General (OCG), assessing and evaluating accounting standards proposed by the Public Sector Accounting Board (PSAB) of the CICA and recommending changes in government accounting policies; with the OCG, responsible for implementation of accrual accounting for the federal budget and the government's financial saccounting standards proposed by the Public Sector Accounting Board (PSAB) of the CICA and recommending changes in government accounting policies; with the OCG, responsible for implementation of accrual accounting for the federal budget and the government's financial sAccounting Board (PSAB) of the CICA and recommending changes in government accounting policies; with the OCG, responsible for implementation of accrual accounting for the federal budget and the government's financial saccounting policies; with the OCG, responsible for implementation of accrual accounting for the federal budget and the government's financial saccounting for the federal budget and the government's financial statements.

Ernst & Young LLP («Ernst & Young»), the independent auditor, is responsible for performing an independent audit of the Company's consolidated financial statements and an independent audit of the Company's internal controls over financial reporting, both in accordance with the standards of the Public Company Accounting Oversight Board (United States)(«PCAOB»).

The Audit Committee has discussed with the independent auditors the matters required to be discussed by Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 16, Communications with Audit Committees.

Because of illness I did not go away to boarding school until I was 12, and my life was very different from the standard accounts of many Americans who grew up in the Far East, such as John Hersey.

Members of the Academic Standards Review Commission have until December 2015 to suggest changes to North Carolina's standards, which include Common Core, to the State Board of Education, which is then required to take those suggestions into account while conducting its own review of the academic standards.

It does not take into account the new education standards adopted this week by the Board of Education.»

And if the legislature follows the rather irresponsible advice of House Appropriations Committee Director Robert Vaughn, the state may shove its head further in the sand by ignoring stricter financial reporting standards being crafted by the Government Accounting Standards Board that will force states to fully acknowledge the high cost of their deals with teachers» unions and other public - sector unions.

The Board's Guidelines for Uniform Performance Standards and Evaluation Criteria for Principals calls for each principal to receive a summative evaluation rating and that the rating be determined by weighting the first six standards equally at 10 percent each, and that the seventh standard, student academic progress, account for 40 percent of the summative evaluation.

The Federal Reserve announces that it is reviewing regulatory capital requirements for banking organizations in response to a decision by the Financial Accounting Standards Board to address weaknesses in accounting and disclosure standards for off - balance sheetAccounting Standards Board to address weaknesses in accounting and disclosure standards for off - balance sheetaccounting and disclosure standards for off - balance sheet vehicles.

A widely accepted set of rules, conventions, standards and procedures for reporting financial information as established by the Financial Accounting Standards Board.

A recent application and license fee audit conducted by a third - party accounting firm found that for the Board to continue to meet its mandate of public protection, including the regulation of professional veterinary practice standards, an increase to its fees is critical.

The mobile app has the standard airline app features: mobile check - in, the ability to book reservations, access boarding passes, monitor flight statuses and see frequent flyer account details.

Other Chase cards you can apply for at the same time include the Chase British Airways (50K signup points, 1.25 Avios per dollar, and an annual companion award ticket if you spend $ 30K + in a year), and the Chase United Explorer (30K signup points plus another 5K points for adding a free additional user, and it gives free luggage, free primary car rental insurance including in the US and Israel, expanded saver and standard award ticket availability, priority boarding, and more), the Chase Sapphire Preferred (40K signup points plus another 5K points for adding a free additional user, no fee the first year, free primary car rental insurance including in the US and Israel, plus 2 - 2.14 points per dollar on travel and dining with no Foreign Exchange fees), the Chase Marriott (with 50K signup points plus a free night upon signup and a free night every subsequent year upon renewal), the Chase Freedom (which has no annual fee, gives 5 points per dollar in rotating categories, and 10 % bonus points through 2015 if you have a Chase checking account), and the Chase Ink Cash (which also has no annual fee and gives 5 points per dollar on telecom / office supplies and 2 points per dollar on dining and gas)

The Financial Accounting Standards Board was established in 1973 to «establish and improve standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision - useful information to investors and other users of financial reporAccounting Standards Board was established in 1973 to «establish and improve standards of financial accounting and reporting that foster financial reporting by nongovernmental entities that provides decision - useful information to investors and other users of financial reporaccounting and reporting that foster financial reporting by nongovernmental entities that provides decision - useful information to investors and other users of financial reports.»

On June 1, the Public Company Accounting Oversight Board adopted a new audit standard requiring disclosure of «critical audit matters» in the auditor's report.