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- SEC Adopts Rules On Disclosure Of Off-Balance Sheet Arrangements And Aggregate Contractual Obligations
- The Securities and Exchange Commission amends to implement the mandate of Section 401(a) of the Sarbanes-Oxley Act of 2002. Section 401(a) added Section 13(j) to the Securities Exchange Act of 1934, which requires the Commission to adopt final rules, to require each annual and quarterly financial report required...
- White papers 2003-01-01
- New Guidance for Performing MD&A Engagements
- The Auditing Standards Board (ASB) issued Statement on Standards for Attestation Engagements (SSAE) No. 8, Management's Discussion and Analysis. The standard provides guidance on the performance of examinations and reviews of management's discussion and analysis (MD&A) prepared pursuant to the rules and regulations of the Securities and Exchange Commission (SEC)....
- White papers 1998-04-01
Additional Resources
- Deflationary Bubbles
- The paper analyses deflationary bubbles in a model where money is the only financial asset. It shows that such bubbles are consistent with the household's transversality condition if and only if the nominal money stock is falling. The results are in sharp contrast to those in several prominent contributions to...
- White papers 2004-07-01
- Financial Accounting
- Accounting is an essential tool for measuring the economic status of companies and analyzing their worth. There are different types of accounting procedures viz. financial and managerial accounting. The two differ from each other in their functions. Experts suggest that a managerial accounting involves dealing with internal financial condition. On...
- White papers 2003-01-01
- Add, Change, Or Clear Conditional Formats
- Conditional formatting helps to highlight interesting cells or ranges of cells, emphasize unusual values, and visualize data by using data bars, color scales, and icon sets. A conditional format changes the appearance of a cell range based on a condition (or criteria). If the condition is true, the cell range...
- White papers
- A Comparison of the Insurance and Banking Regulatory Frameworks for Identifying and Supervising Companies in Weakened financial condition
- The National Association of Insurance Commissioners (NAIC) and the Federal Reserve System (FRS) joint Troubled Company Subgroup (Subgroup) was formed in 2000. The Subgroup's objective was to compare insurance and banking regulatory frameworks for identifying and supervising companies in weakened financial condition, and was one of four joint subgroups established...
- White papers 2005-04-19
- Model Regulation Requiring Annual Audited Financial Reports
- The purpose of this regulation is to improve the Insurance Department's surveillance of the financial condition of insurers by requiring an annual examination by independent certified public accountants of the financial statements reporting the financial position and the results of operations of insurers. Foreign or alien insurers filing audited financial...
- White papers 2004-04-13
- The Separation of Banking and Commerce
- This article focuses on the main piece of Depression era financial legislation left intact by Gramm-Leach-Bliley Act (GLB) - the forced separation of banking from non-financial activities. This was hardly an oversight, as many of the architects of GLB argued purposefully for financial reform only on the condition that banking...
- White papers 2000-07-25
- Managing Financial Distress
- Financial distress is a condition in which a firm faces an unexpected and persistent shortage of cash due to the weakness of the firm or its business environment. Competition, product life cycle and cyclical sales are the factors, which affect cash inflows in the firm. Adverse investment decisions like acceptance...
- Presentations 2003-01-01
- Accounting, Prudential Regulation and Financial Stability: Elements of a Synthesis
- What information about the financial condition of firms is conducive to efficient and stable operation of the financial system and of the economy more broadly? The paper outlines the contours of an ideal set of such information, identify existing gaps and propose a way forward to fill them. The paper...
- White papers 2005-09-01
- SEC Issues Guidance Regarding Management’s Discussion And Analysis Of financial condition And Results Of Operations
- On the Securities and Exchange Commission (“SEC”) published interpretive guidance regarding disclosure in Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”). The guidance does not modify existing legal requirements or create new disclosure obligations. The guidance provided in the article focuses on eliciting meaningful disclosure in...
- White papers 2003-12-01
- New law brings huge changes to corporate finances
- This article is about the heightened scrutiny which is dictated by the federal Sarbanes-Oxley Act, passed in July as part of the fallout of financial scandals at Enron Corp. and WorldCom Inc. Under the act, the chief executive officer and chief financial officer must personally certify that all financial statements...
- White papers 2003-01-01
- Financial Literacy
- Recent accounting scandals have energized Congress and the SEC to develop new laws and regulations aimed at strengthening corporate governance. The definition of financial literacy in particular will require great care because the Sarbanes-Oxley Act directs the SEC to define the term “financial expert” as it pertains to audit committee...
- White papers 2003-06-01
- SEC Final Rule Regarding Disclosure of Off-Balance Sheet Arrangements and Aggregate Contractual Obligations
- This memorandum summarizes the release and the new disclosure rules. On January 27, 2003, the Securities and Exchange Commission (“SEC”) issued a Release titled “Disclosure in Management’s Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations” (Release Nos. 33-8182 and 34-47264). The Release accompanies final rules which specify...
- White papers 2003-06-11
- Do Local Economic Data Improve Off-Site Bank-Monitoring Models
- Researchers at US bank regulatory agencies have developed have developed several types of a statistical models to monitor potential problems at individual banks off-site. Generally these off-site monitoring models tend to be unconditional that use available data on banks current & past condition to predict its future condition. Generally the...
- White papers 2003-07-01
- Linchpin of SEC Post-Enron Disclosure Reform
- The Management’s Discussion and Analysis of Financial Condition and Results of Operations, commonly referred to as the “MD&A”, is a dynamic disclosure vehicle that is intended to provide information integral to an understanding of a company’s financial statements. Since the Securities and Exchange Commission implemented MD&A in 1980, the MD&A...
- White papers 2003-03-01
- Playing Favorites
- From the executive summary: ‘When the Financial Accounting Standards Board (FASB) released its exposure draft of new accounting rules for Special Purpose Entities (SPEs), the country’s financial regulators sent FASB chairman decidedly mixed signals. On the one hand, the Securities and Exchange Commission (SEC) wanted to make the rules effective...
- White papers 2004-04-01
- Has Foreign Bank Entry Led to Sounder Banks in Latin America?
- Policymakers continue to debate the merits of opening emerging market financial sectors to foreign ownership. A comparison of the 1995-2000 performance of foreign and domestic banks in select Latin American countries reveals that while foreign banks differed little from their domestic counterparts in overall financial condition, they showed more robust...
- White papers 2002-01-01
- Poly(ethylene oxide sulfide): New Poly(ethylene glycol) Derivatives Degradable in Reductive Conditions
- Poly (ethylene oxide sulfide) (PEOS), polymers consisting of an internal ethylene oxide oligomer and disulfide linkage, were synthesized and characterized. The degree of polymerization was dependent upon temperature, dimethyl sulfoxide condition, and monomer hydrophobicity. The stability of PEOS was measured by the size exclusion chromatography method after the incubation both...
- White papers 2004-11-13
- An Approach for Condition Diagnosis of Heat Exchangers in Recuperated Gas Turbines
- For the diagnosis of gas turbines specific information on the condition of each component is needed, which is possible by using "model-based-systems". Based on Gas-Path-Analysis (GPA), a thermodynamic model uses measuring data and reference data for calculating the deviation of a state variable from a given reference status of each...
- White papers 2001-02-27
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