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Accounting Standards Committee of Germany (ASCG, in German: DRSC) [4] India. National Advisory Committee on Accounting Standards with the aide and advice of Institute of Chartered Accountants of India and Institute of Cost Accountants of India; Iran. Accounting Standards Board [5] Malaysia. Malaysian Accounting Standards Board [6] Malta
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: Accounting for Property, Plant and Equipment (1982) Property, Plant and Equipment (1993) 1982 January 1, 1983 ...
The International Organization for Standardization (ISO) and its ISO 37301:2021 (which deprecates ISO 19600:2014) standard is one of the primary international standards for how businesses handle regulatory compliance, providing a reminder of how compliance and risk should operate together, as "colleagues" sharing a common framework with some nuances to account for their differences.
Also review with management and the independent auditor the effect of regulatory and accounting initiatives as well as off-balance sheet issues in the organization's financial statements; (c) Review and discuss with management the types of information to be disclosed and the types of presentations to be made with respect to the company's ...
Regulatory technology, Abrv: RegTech, is the use of information technology to enhance regulatory and compliance processes. RegTech is most usefully applied to heavily regulated industries and activities such as financial services, gaming, healthcare, pharmaceutical, energy and aviation.
The International Accounting Standards Committee (IASC) had been established in 1973 and had issued a number of standards known as International Accounting Standards (IAS). As the organization was reformed in 2001, it changed the name of the standard-setting body from IASC to IASB, and established a foundation to oversee it, initially known as ...
"International regulation" is regulation that occurs at the international level, often exercised by international organizations.An advantage of international regulation is that it allows localities and the individuals in them to be held accountable for the impact that their actions (e.g. pollution) have on other localities.
Financial regulation is a broad set of policies that apply to the financial sector in most jurisdictions, justified by two main features of finance: systemic risk, which implies that the failure of financial firms involves public interest considerations; and information asymmetry, which justifies curbs on freedom of contract in selected areas of financial services, particularly those that ...