Guidance Software develops and provides software tools for digital investigations. Co.'s EnCase® Enterprise product is designed to enable corporations and government agencies to search, collect,...
This paper is designed to assist management in its efforts to satisfy its responsibilities established by the Public Company Accounting Reform and Investor Protection Act of 2002. The paper is based on rule-making and guidance available as of July 2, 2004; accordingly, as new rules or modifications or interpretations to...
This paper is intended to provide supervisors with guidance on the prudential supervision of banks' implementation of the fair value option under IAS 39 as amended on 16 June 2005. This guidance focuses on supervisors' expectations for key policy positions and sound practices for banks that the Basel Committee on...
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...
This document describes supervisory expectations for banking organizations institutions adopting the advanced internal ratings-based approach IRB for the determination of minimum regulatory risk-based capital requirements. The focus of this guidance is corporate credit portfolios. Retail, commercial real estate, securitizations, and other portfolios will be the focus of later guidance. This...
Administering a qualified plan can be costly. As a way to minimize costs, plan administrators often try to shift some of the costs to plan participants. While ERISA precludes certain types of expenses from being charged back to participants, all other expenses can be charged to participants. With regard to...
The EEOC issued new enforcement guidance on December 27, 2000, to further explain the application of the Americans with Disabilities Act of 1990 ADA to contingent workers. Contingent workers are broadly defined as workers who are placed in positions by staffing firms, which include agencies such as temporary employment agencies...
On February 20, 2003, the federal Food and Drug Administration FDA announced major changes in the policy of enforcement concerning 21 CFR Part 11: Electronic Records, Electronic Signatures. The compliance policy guide concerning this regulation was immediately inactivated along with all previously published guidance documents. The new guidance poses no...
The article outlines the objectives of supervisory IRB efforts, lists the supervisory guidance which indicates how IRB will be implemented in the United States. The article states that banks will have latitude in designing and operating IRB rating systems but all systems must meet certain requirements. The guidance presents a...
The current lack of guidance relating to revenue recognition causes difficulties for prepares and users of accounts. In this article, IFRS news looks at the implications of this, and where additional guidance is needed. Companies in the retail and consumer sector face a number of challenges in making the change...
"Banking regulators rely heavily upon internal and external auditors as part of their risk-focused supervision processes. The adequacy of these areas functioning as viable independent parties provides a level of assurance to regulators that the Board of Directors and senior management are receiving unbiased feedback on the internal control...
The article explains about the notice provides interim guidance to insurers concerning certain statutory disclosure and mandatory availability requirements contained in the Terrorism Risk Insurance Act of 2002. In addition, this notice provides interim guidance to insurers concerning the types of commercial property and casualty insurance covered by the Act...
This draft compliance program guidance applies only to pharmaceutical manufacturers, defined as those "companies that develop, manufacture, market, and sell pharmaceutical drugs or biological products." As is the case with all of the previous OIG guidance, this draft guidance represents the OIG's "suggestions" on how pharmaceutical manufacturers can establish effective...
Equity or capital transactions are often complex and should involve scrutiny by auditors. Substantial additional guidance is available addressing differing forms of equity or capital transactions. Start-up companies commonly issue stock in exchange for property, services, or any other form of asset other than cash. The general rule to be...
The purpose of Development Control Advice Note is to give general guidance to intending developers, their professional advisors and agents in relation to proposals for restaurants, cafes and fast food outlets. It should be stressed that this Note is not a specific statement of Departmental policy but rather one of...
This paper provides information about a project which has passed the ownership of existing good practice guidance to industry has made that guidance widely available and has helped the bioenergy industry to define and design an ongoing programme to develop and apply a series of Codes of Good Practice to...
A surgical guidance and visualization system is presented, which uniquely integrates capabilities for data analysis and on-line interventional guidance into the setting of interventional MRI. Various pre-operative scans (T1- and T2-weighted MRI, MR angiography, and functional MRI fMRI) are fused and automatically aligned with the operating field of the interventional...
The use of intra-operative MR image guidance has the potential to improve the precision, extent, and safety of trans-sphenoidal pituitary resections. The trans-sphenoidal approach to pituitary surgery has been performed for some time. Until now these surgeries have relied on direct visualization without the aid of image guidance. An open-bore...
AGL Energy Ltd has posted a 44.2 per cent fall in its annual reported profit, but Australia's biggest gas and electricity supplier maintained its guidance for underlying earnings for this year.Net profit 12 months to June 30 fell to $229 million, from $410.5 million the year before, the Sydney-based...
On April 23, 2003, the Office of Inspector General OIG of the Department of Health and Human Services released the final Compliance Program Guidance for Pharmaceutical Manufacturers. The Guidance applies to companies that develop, manufacture, market, and sell pharmaceutical drugs or biological products, and is intended to assist these companies...
This study reports on a New South Wales Court of Appeal decision in a test case that gives guidance to a liquidator in how to deal with the assets of a reinsurer when it is being wound up. This case was brought as a test case to give guidance to...
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