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93-2: Determination, disclosure, and financial statement presentation of income, capital gain, and return of capital distributions by investment companies, February 1, 1993; amendment to AICPA audit and accounting guide, Audits of investment companies full-text: 1993 February 1 93-3: Rescission of Accounting Principles Board statements full-text
The determination of the production and admissibility of documents under the Jencks Act is not adversarial in nature, but only a proceeding to discharge the responsibility to enforce the Act. It is not the responsibility of the defense to prove that the document should be produced.
The California Environmental Quality Act (CEQA / ˈ s iː. k w ə /) is a California statute passed in 1970 and signed in to law by then-governor Ronald Reagan, [1] [2] shortly after the United States federal government passed the National Environmental Policy Act (NEPA), to institute a statewide policy of environmental protection.
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.
In California, this move was echoed as insurance agencies and health plans were enabled to perform "peer review." This combination of events ended the ability of physicians to conduct peer review of themselves, and "peer review" of physicians became transformed into "performance appraisal" done by physicians and non-physicians alike.
They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and comparable across international boundaries. [2] They are particularly relevant for companies with shares or securities publicly listed.
Executive Order 12866 in the United States, issued by President Clinton in 1993, requires a cost–benefit analysis for any new regulation that is "economically significant", which is defined as having "an annual effect on the economy of $100 million or more or adversely affect[ing] in a material way the economy, a sector of the economy, productivity, competition, [or] jobs," or creating an ...
The Consumer Insurance (Disclosure and Representations) Act 2012 (c.6) [1] is a UK Act of Parliament that makes important reforms to insurance law. The Act was a consequence of the Law Commission 's millennium review of the law of insurance that has been ongoing since 2006.