Yahoo Search Búsqueda en la Web

Resultado de búsqueda

  1. 10 de may. de 2024 · Disclosure is the process of making facts or information known to the public. Proper disclosure by corporations is the act of making its customers, investors, and any people involved in doing...

    • SEC Form N-6

      SEC Form N-6: A filing with the Securities and Exchange...

    • Asset Allocation

      Asset allocation is an investment strategy that aims to...

    • Make a Market

      Make A Market: An action whereby a dealer stands by ready,...

    • Research Reports

      Research Report: A research report is a document prepared by...

  2. 17 de may. de 2024 · IAS 1 mandates management to assess whether the entity is a ‘going concern’. Should there be any material uncertainties regarding the entity’s future, these must be disclosed (IAS 1.25-26). IFRSs do not provide specific accounting principles for entities that are not going concerns, other than requiring disclosure of the accounting policies used.

  3. 17 de may. de 2024 · The statement of cash flows is governed by IAS 7, which mandates the classification of cash flows into operating, investing, and financing activities in a manner that is most appropriate to a reporting entity’s business (IAS 7.10-11). Let’s dive in. Cash and cash equivalents.

  4. 2 de may. de 2024 · The guidance provides: high level commentary on interoperability of some general principles of reporting (including presentation and materiality); a table showing corresponding climate-related disclosure requirements; analysis notes for ESRS preparers on additional or different ISSB requirements; and.

  5. 22 de may. de 2024 · Disclosure and Consistency of Cost Accounting Practices (Jun 2020) (a) The Contractor, in connection with this contract, shall -. (1) Comply with the requirements of 48 CFR 9904.401 , Consistency in Estimating, Accumulating, and Reporting Costs; 48 CFR 9904.402, Consistency in Allocating Costs Incurred for the Same Purpose; 48 CFR ...

  6. 2 de may. de 2024 · As companies around the world are increasingly mandated to disclose sustainability-related information through the ISSB Standards and ESRS, EFRAG and the ISSB are committed to creating efficiencies where possible to advance transparency, comparability and accountability.

  7. 13 de may. de 2024 · Contextualising the assessment based on literature on disclosures and indicators in the field of sustainability, as well as sustainability due diligence, this article analyses the SFDR disclosure requirements and its key definitions.