Disclosures On OPEB Needed
- FRS 17 Retirement Benefits. O'Connor, Sharon // Accountancy Ireland;Jun2001, Vol. 33 Issue 3, p16
Provides advice on using the existing financial reporting standard (FRS17). Provision of the implemented policy; Presentation of the objectives of FRS17; Explanation on the liabilities of the scheme.
- Incoming NABL Chief Details Plan. GLAZIER, KYLE // Bond Buyer;
The article focuses on the projects owned by the U.S. National Association of Bond Lawyers (NABL) which are focused on various issues including the general obligation (GO) bond pledges, post-issuance tax and disclosure compliance. It presents views of Allen Robertson, president of NABL on the...
- SARBANES-OXLEY, SECTION 404: Achieving Compliance. Conway, Robert // Orange County Business Journal;4/14/2003, Vol. 26 Issue 15, p19
Provides compliance guidelines to Section 404 of the Sarbanes-Oxley Act of 2002, which implements internal control disclosure requirements for registrants with the U.S. Securities and Exchange Commission. Internal control evaluation process; Document controls.
- SEC, muni groups meet on disclosure aid. Hume, Lynn Stevens // Bond Buyer;02/19/98, Vol. 323 Issue 30334, p6
Reports that the US Securities and Exchange Commission has met with representatives of municipal bond market groups. Discussion of ways to inform municipal bond issuers about their disclosure obligations under federal securities laws; Associations which participated in the meeting; Development...
- Fiduciary Principles: Corporate Responsibilities to Stakeholders. Atherton, Susan C.; Blodgett, Mark S.; Atherton, Charles A. // Journal of Religion & Business Ethics;2010, Vol. 2 Issue 1, preceding p1
The article analyzes the restrictions of corporate responsibilities to stakeholders. It states that corporate governance reforms programs beginning in 2002 that were created to increase financial disclosure and responsibility. However, the legislation is insufficient to restore public trust in...
- Inside Information Goes Public. Read, Ann S. // Internal Auditor;Jun2000, Vol. 57 Issue 3, p11
Focuses on the United States Securities and Exchange Commission's proposed Regulation Fair Disclosure designed to improve the financial reporting process. Provisions of the regulation; How public disclosure can be achieved; Result of a survey conducted on the percentage of companies conducting...
- Disclosure rules are not working. Janner, Greville // Accountancy;Jul1979, Vol. 90 Issue 1031, p26
The article reports on the financial disclosure law in Great Britain. It discusses the right of unions to demand the information to which they are entitled by law. The article suggests that most managements are old-fashioned in their approach to disclosure. It discusses the role of company...
- Bay State Touts Disclosure. Burton, Paul // Bond Buyer;12/30/2013, Vol. 122 Issue 34035, p1
The article offers information on the enhancement of the disclosures at the annual investor conference in Massachusetts ranged from the economy department to transportation department of Massachusetts. Topics discussed include openness in financial deals that raises investors' confidence...
- Texas Bills Would Ban CABs. Williamson, Richard // Bond Buyer;3/3/2015, Vol. 1, p1
A Texas lawmaker is seeking to ban the use of capital appreciation bonds in the state and require more disclosure about outstanding debt on bond ballots.