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If certified cost or pricing data has been requested by the Government and submitted by an offeror, but an exception is later found to apply, the data should not be considered to be "certified". [1] The requirement for a certificate of cost or pricing data may also apply to sub-contractors at any tier in the supply chain. [2] [4]
Presentation of Current Assets and Current Liabilities 1979 January 1, 1981: July 1, 1998: IAS 1: IAS 14: Reporting Financial Information by Segment (1981) Segment reporting (1997) 1981 January 1, 1983: January 1, 2009: IFRS 8: IAS 15 Information Reflecting the Effects of Changing Prices 1981 January 1, 1983: January 1, 2005: N/A IAS 16
The Public Company Accounting Oversight Board (PCAOB) is a nonprofit corporation created by the Sarbanes–Oxley Act of 2002 to oversee the audits of US-listed public companies. The PCAOB also oversees the audits of broker-dealers , including compliance reports filed pursuant to federal securities laws, to promote investor protection.
All regulated financial institutions in the United States are required to file periodic financial and other information with their respective regulators and other parties. . For banks in the U.S., one of the key reports required to be filed is the quarterly Consolidated Report of Condition and Income, generally referred to as the call report or RC rep
The Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition (DSM-5), is the 2013 update to the Diagnostic and Statistical Manual of Mental Disorders, the taxonomic and diagnostic tool published by the American Psychiatric Association (APA).
Generally Accepted Accounting Practice in the UK, or UK GAAP or GAAP (UK), is the overall body of regulation establishing how company accounts must be prepared in the United Kingdom. Company accounts must also be prepared in accordance with applicable company law (for UK companies, the Companies Act 2006 ; for companies in the Channel Islands ...
Short title: Full page fax print; Date and time of digitizing: 15:40, 21 January 2013: Software used: PDF reDirect v2: File change date and time: 14:40, 1 December 2015
Each issue of the Survey of Current Business includes a list of regularly reported national data, industry data, international data, and regional data. In addition, each issue contains articles about topical issues such as recent government budgets or laws or other national and international developments.