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IAS 1 was originally issued by the International Accounting Standards Committee in 1997, superseding three standards on disclosure and presentation requirements, [1] and was the first comprehensive accounting standard to deal with the presentation of financial standards. [3]
The information submitted in an IDS typically includes other issued patents, published patent applications, scientific journal articles, books, magazine articles, or any other published material that is relevant to the invention disclosed in the applicant's own patent application, irrespective of the country or language in which the published material was made.
Voluntary disclosure is the provision of information by a company's management beyond requirements such as generally accepted accounting principles and Securities and Exchange Commission rules, [1] [2] where the information is believed to be relevant to the decision-making of users of the company's annual reports.
Panama Papers: Public disclosure of 11.5 million leaked documents detailing attorney–client information for more than 214,000 offshore companies associated with the Panamanian law firm and corporate service provider, Mossack Fonseca. Paradise Papers: Public disclosure of 13.4 million leaked documents relating to offshore investments.
The Uniform Task-Based Management System (UTBMS) is a set of codes designed to standardize categorization and facilitate the analysis of legal work and expenses.UTBMS was produced through a collaborative effort among the American Bar Association Section of Litigation, the American Corporate Counsel Association, and a group of major corporate clients and law firms coordinated and supported by ...
Closing documents, including the closing disclosure, deed of trust or mortgage note: These are important to keep because they outline the financial and legal agreements of the transaction ...
A public disclosure is any non-confidential communication which an inventor or invention owner makes to one or more members of the public, revealing the existence of the invention and enabling an appropriately experienced individual ("person having ordinary skill in the art") to reproduce the invention. A public disclosure may be any form of ...
A red herring prospectus, as a first or preliminary prospectus, is a document submitted by a company (issuer) as part of a public offering of securities (either stocks or bonds). Most frequently associated with an initial public offering (IPO), this document, like the previously submitted Form S-1 registration statement, must be filed with the ...