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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).
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.
Disclosure in annual stockholder reports; comments on Securities Exchange Act release no. 10591 full-text: 1974 March 7 74-3: Reporting the effects of general price-level changes in financial statements full-text: 1974 April 5 74-4: Accounting for future losses full-text: 1974 April 25 74-5: Accounting for foreign currency translation, May 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.
In 21CFR820.3(h), design review is described as "documented, comprehensive, systematic examination of the design to evaluate the adequacy of the design requirements, to evaluate the capability of the design to meet these requirements, and to identify problems". The FDA also specifies that a design review should include an independent reviewer.
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.
Regulation FD (Fair Disclosure), [1] ordinarily referred to as Regulation FD or Reg FD, is a regulation that was promulgated by the U.S. Securities and Exchange Commission (SEC) in August 2000. [2] The regulation is codified as 17 CFR 243 .
Statistical disclosure control (SDC), also known as statistical disclosure limitation (SDL) or disclosure avoidance, is a technique used in data-driven research to ensure no person or organization is identifiable from the results of an analysis of survey or administrative data, or in the release of microdata.