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- CECL Disclosures | Deloitte US
To connect the disclosure dots, it’s useful to start with the allowance measurement disclosures These disclosures provide financial statement users with insight into the drivers of the allowance and current-period provision expense and useful information to estimate future CECL sensitivity, including the impact of changing economic forecasts
- ESG disclosure regulations | Deloitte US
This information can be provided in a separate report or in the management report (with some member states requiring disclosure in the management report) Nonbinding guidelines for climate-related disclosures have been in place since 2017, building on the TCFD recommendations There is no assurance requirement for NFRD disclosures at the EU level
- Fair value measurements and disclosures | Deloitte US
ASC 820 and fair value measurements and disclosures Most entities have amounts that are recognized at fair value in their financial statements ASC 820 defines fair value, sets out a framework for measuring it, and establishes fair value disclosure requirements
- COVID-19: Financial Impacts and Disclosures | Deloitte US
Guidance on financial impacts and disclosures Not unlike other global crises, it is critically important to be prepared for COVID-19-related financial results volatility and associated messaging to stakeholders, as well as the impact of emergency regulatory action and related disclosures
- FASB Amends Guidance on Disclosures Related to Defined Benefit Plans
postretirement plans The ASU’s changes related to disclosures are part of the FASB’s disclosure framework project, which the Board launched in 2014 to improve the effectiveness of disclosures in notes to financial statements ASU 2018-14 is based on a proposed ASU issued on January 26, 2016, and discussed in
- The Disclosure Committee in the Era of Disclosure | Deloitte US
The purpose of disclosure committees is to assist the CEO and CFO in preparing SEC-required disclosures for the audit committee’s review and approval, and to facilitate appropriate and properly implemented disclosure controls Likewise, disclosure committees can support the accuracy, completeness, timeliness, and fairness of company filings
- Understand SEC requirements for Cybersecurity disclosures
• Amends Forms 20-F and 6-K to require FPIs to provide disclosures that are generally consistent with those discussed herein for domestic registrants Specifically, FPIs should disclose in their annual Form 20-F the board’s oversight of risks from cybersecurity threats and management’s role in assessing and managing material risks from
- Regulation S-X financial disclosures and what you should know
This includes summarized financial information about such affiliates and certain other nonfinancial disclosures Continue your guarantees and collateralizations learning For a comprehensive discussion of the disclosure requirements for both guaranteed and collateralized securities, see Deloitte’s Roadmap SEC reporting considerations for
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