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SEC Staff Releases FAQs to Address Questions about Risk Management Controls for Broker-Dealers with Market Access Financial Reporting Network | April 21, 2014 | Accounting & Financial Reporting On April 15, the SEC staff released FAQs about Rule 15c3-5, which requires broker-dealers with market access to establish, document, and maintain a system of risk management controls and supervisory procedures designed to manage financial, regulatory, and other risks of market access activity.
IASB Issues Discussion Paper about Accounting for Dynamic Risk Management Activities Financial Reporting Network | April 21, 2014 | Accounting & Financial Reporting On April 17, the IASB published a discussion paper, Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging, which explores an approach to improve how companies reflect dynamic risk management activities in their financial statements, also known as macro hedging.
FASB Meeting - April 16, 2014 Financial Reporting Network | April 21, 2014 | Accounting & Financial Reporting The FASB met on April 16 and discussed ConsolidationÂ—Principal versus Agent Analysis and Insurance Contracts.
Court of Appeals Rules in the Conflict Minerals Case Financial Reporting Network | April 21, 2014 | Accounting & Financial Reporting The U.S. Court of Appeals for the District of Columbia Circuit recently issued an opinion in the appeal addressing the SEC's Conflict Minerals Rule (the Rule).
Issues & Trends In Insurance: FASB Discusses Targeted Improvements to Insurance Contracts Financial Reporting Network | April 18, 2014 | Accounting & Financial Reporting Enclosed is Issues & Trends In Insurance No. 14-3 that reports on the FASB's recent discussion about which targeted improvements will be deliberated for long-duration and short-duration contracts.
Defining Issues: FASB Changes Discontinued Operations Definition Financial Reporting Network | April 17, 2014 | Accounting & Financial Reporting This edition of Defining Issues reports that the FASB recently issued accounting guidance that will change the definition of discontinued operations.
SEC Web Site No Longer Includes Glossy Annual Reports Financial Reporting Network | April 14, 2014 | Accounting & Financial Reporting In an effort to reduce costs and simplify administrative processes, and in view of the availability of companiesÂ’ glossy annual reports on other Web sites, the SEC staff no longer will post glossy annual reports to the SEC Web site.
SEC Staff Releases FAQs to Address Amendments to Broker-Dealer Reporting and Audit Requirements Financial Reporting Network | April 14, 2014 | Accounting & Financial Reporting On April 4, the SEC staff released FAQs about amendments made to its Rule 17a-5 with respect to audit and reporting requirements for broker-dealers.
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