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  2. What is a closing disclosure? - AOL

    www.aol.com/finance/closing-disclosure-190005117...

    Sample closing disclosure. ... Keep in mind: If there is a “change in circumstances” that requires a new loan estimate, your costs can change by any amount. A change in circumstances could be ...

  3. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by State and Local Governmental Employers: May 1990: Superseded by GASBS 27 and 45; 13. Accounting for Operating Leases with Scheduled Rent Increases: May 1990: Superseded by GASBS 87; 14. The Financial Reporting Entity: June 1991: Amended by various GASBS

  4. Good faith estimate - Wikipedia

    en.wikipedia.org/wiki/Good_faith_estimate

    Loan Estimates are considered binding in that the lender's costs cannot change and if the lender's estimates of third-party costs are off by more than 10% the lender must cover the difference (this is called "curing"). [3] The Loan Estimate covers all the costs associated with buying a home, even if they are not related to the actual mortgage.

  5. Real Estate Settlement Procedures Act - Wikipedia

    en.wikipedia.org/wiki/Real_Estate_Settlement...

    A Good Faith Estimate of settlement costs is a three-page document that shows estimates for the costs that the borrower will likely incur at settlement and related loan information. It is designed to allow borrowers to shop for a mortgage loan by comparing settlement costs and loan terms. These costs include, but are not limited to: Origination ...

  6. SEC sends letter to companies urging updated disclosures amid ...

    www.aol.com/finance/sec-sends-letter-companies...

    The Securities and Exchange Commission is sending an open letter to U.S. public companies asking that firms evaluate their disclosure obligations with "specific tailored disclosure" about how ...

  7. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    The ASU also amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration, and requires enhanced disclosures to help investors and other financial statement users better understand significant estimates and judgments used in estimating credit losses, as well as the credit ...

  8. Employee handbook - Wikipedia

    en.wikipedia.org/wiki/Employee_handbook

    A statement that the handbook may change over time with or without notice and the employee agrees to these changes. This is an attempt by employers to protect themselves from liability if a policy changes and the employee is not explicitly notified about the change.

  9. Letter of intent - Wikipedia

    en.wikipedia.org/wiki/Letter_of_intent

    A letter of intent (LOI or LoI, or Letter of Intent) is a document outlining the understanding between two or more parties which they intend to formalize in a legally binding agreement. The concept is similar to a heads of agreement , term sheet or memorandum of understanding .