Tag: Disclosure
SubscribeFinancial Accounting Standards Board Nearing New Disclosure Rules for Joint Ventures
In August, Honda and LG Energy Solution revealed that they would be investing $4.4 billion to develop a U.S. electric-vehicle battery factory. The automaker and battery company are taking part in an increasingly popular U.S. corporate arra...
Read MoreJustice Department to Enhance Corporate Criminal Enforcement Efforts
As the Biden administration presses for tougher white-collar compliance enforcement, the federal government appears to be using a classic carrots-and-sticks approach in a new bid to root out corporate crime. First, the sticks. Deputy Attorn...
Read More12 Years Later, the SEC Has Its Pay Versus Performance Rules
When the Dodd-Frank Wall Street Reform and Consumer Protection Act was signed into law in 2010, it put publicly traded companies on notice that they would need to justify executive pay rates. It took 12 years, but the Securities and Exchang...
Read MoreSarbanes-Oxley Turns 20
Audiences were packing multiplexes across the country to see “Spider-Man” – the Tobey Maguire one, not Tom Holland’s subsequent version. Temperatures were rising outside and in the dance clubs, courtesy of rapper Nelly and his chart-topping...
Read MoreFASB Endorses New Disclosures for Supply-Chain Financing
Since the onset of the COVID-19 pandemic in 2020, companies and their vendors have needed creative solutions to keep supply chains moving. One solution that has become increasingly popular involves third-party financing for companies’ purch...
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