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Tag Archives: GAAP
Disclosure Simplification: SEC Referral Prompts FASB to Seek GAAP Tweaks
Last August, when the SEC adopted its disclosure simplification rules, it referred to FASB certain Reg S-X & S-K line items that overlapped with GAAP but called for incremental disclosure, and asked FASB to consider incorporating those additional disclosure requirements … Continue reading
Posted in Banking and Finance law
Tagged Disclosure, FASB, GAAP, prompts, Referral, seek, Simplification
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UK Regulators Emphasize Continued Relevance of True and Fair Principle under GAAP and IFRS
UK regulators have issued a report emphasizing and reaffirming that the requirement that audited financial statements give a true and fair account of a company's operations remains of fundamental importance under both UK GAAP and IFRS. The Accounting Standards Board … Continue reading
Posted in Banking and Finance law
Tagged Continued, Emphasize, fair, GAAP, IFRS, Principle, Regulators, Relevance, True, under
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