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Comprehensive Capital Analysis and Review (CCAR) is a United States regulatory framework introduced by the Federal Reserve in 2009 [1] to assess, regulate, and supervise large banks and financial institutions – collectively referred to in the framework as bank holding companies (BHCs).
The defendant interview is the pivotal point around which the presentence investigation turns. Often, the format is a structured interview during which a standard worksheet is completed. The worksheet follows the format of the presentence report and provides space for recording data about the offense and the offender's characteristics and history.
upholding conviction for refusing to answer questions before the House Un-American Activities Committee against First Amendment challenge Smith v. California: 361 U.S. 147 (1959) sale of obscene books Bates v. City of Little Rock: 361 U.S. 516 (1960) First Amendment, compelled disclosure of membership lists United States v. Raines: 362 U.S. 17 ...
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.
Texas, 570 U.S. 178 (2013) The Fifth Amendment's protection against self-incrimination does not protect an individual's refusal to answer questions asked by law enforcement before the individual has been arrested or given the Miranda warning. A witness cannot invoke the privilege by simply standing mute; the witness must expressly invoke it.
Communication privacy management (CPM), originally known as communication boundary management, is a systematic research theory developed by Sandra Petronio in 1991. CPM theory aims to develop an evidence-based understanding of the way people make decisions about revealing and concealing private information.
In terms of the Conceptual Framework (see "materiality in accounting" above), materiality also has a qualitative aspect. This means that, even if a misstatement is not material in "Dollar" (or other denomination) terms, it may still be material because of its nature. An example is if a disclosure is omitted from the financial statements.
The convention of disclosure requires that all material facts must be disclosed in the financial statements.For example, in the case of sundry debtors, not only the total amount of sundry debtors should be disclosed, but also the amount of good and secured debtors, the amount of good but unsecured debtors and amount of doubtful debts should be stated.