NASD Finds Frequent Errors in Firms' Reports of Muni Trade Data
- MSRB Focus This Week Is Real Time. Hume, Lynn // Bond Buyer;11/12/2003, Vol. 346 Issue 31760, p1
Reports on the proposed move to real-time transaction reporting of the Municipal Securities Rulemaking Board in the U.S. in 2005. Mechanical and operating issues; 15-minute reporting requirement.
- Periodic Financial Reporting--A Relic of the Past? Prohs, Erick D. // Journal of Corporation Law;Spring2002, Vol. 27 Issue 3, p481
Probes the viability of the proposed financial reporting system in the U.S. that relies on the dissemination of real-time data. Historical overview of securities regulation; Deficiencies of the financial statements; Advantages of real-time reporting; Potential burdens and barriers to real-time...
- REGISTRATION UNDER THE SECURITIES ACT OF 1933: A CHECKLIST FOR ELIMINATING PROBLEMS WITH THE.... Marx, Peter A. // Business Lawyer;Jul71, Vol. 26 Issue 4, p1671
Suggests guidelines for registration of financial statements under the Securities Act of 1933 in the United States. Calculation of the registration fee; Statement of amendments in shares; Provisions in Section 6 (a) Item 4 of the Act.
- 1967 DEVELOPMENTSï¿½STATE SECURITIES REGULATION. Adams, Thomas M. // Business Lawyer;Apr68, Vol. 23 Issue 3, p785
Reports the adoption of several States of the Uniform Securities Act in the United States. Endorsement of the Uniform Form U-3 for registration of broker-dealers and investment advisors; Revisions in the law in California; Permission of a Commissioner to require broker-dealer financial reports...
- The effect of SFAS no. 115 on financial statement analysis. Invancevich, Daniel M.; Cocco, Anthony F. // Ohio CPA Journal;Dec96, Vol. 55 Issue 4, p32
Demonstrates the impact the SFAS No. 115, `Accounting for Certain Debt and Equity Securities' can have on the way financial statements are presented. Valuation requirements by category; Presentation of financial ratios; Restatement to incorporate deferred taxes.
- Convertible loan stock. Patient, Matthew; Faris, John; Holgate, Peter // Accountancy;Dec1991, Vol. 108 Issue 1180, p72
Answers a question on convertible loan stock reporting in Great Britain. Accounting for convertible loan stock; Treatment of premiums on redemption of convertible loan stock in financial statements.
- Q&A secured lending. Evans, Jim // Illinois Banker;Dec2012, Vol. 97 Issue 11, p8
The article provides an answer to a question related to security interest and retroactive unperfection involving a lapsed Uniform Commercial Code-1 (UCC-1) financial statement.
- VALUATION BY INVESTMENT COMPANIES OF “RESTRICTED SECURITIES”: CONSEQUENCES OF.... Gardner Jr., Wilfred E. // Business Lawyer;Jul70, Vol. 25 Issue 4, p1547
Examines possible consequences from failure to value restricted securities in financial reports. Accounts on Release Number 5847; Criminal penalties for violators; Nature of an actionable state of facts.
- Stock relief changes bring headaches. // Accountancy;Apr1981, Vol. 92 Issue 1052, p24
Reports on how the provisions for stock relief which came into effect from November 14, 1980 have produced some oddities in the accounts of British firms. High tax charge in the consolidated profit and loss account of Blundell-Permoglaze Holdings Ltd.; Similar oddities in the accounts of Watson...