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- Regulation S-X financial disclosures and what you should know
A registrant that issues securities that are collateralized by the stock of an affiliate must also provide certain financial and nonfinancial disclosures about the affiliates whose stock collateralizes the securities This includes summarized financial information about such affiliates and certain other nonfinancial disclosures
- FASB Proposes Updates to Inventory Disclosures
In March 2014, the FASB issued a proposed concepts statement2 on its conceptual framework for financial reporting The Board later decided to test the guidance in that proposal by considering the efectiveness of financial statement disclosures related to inventory, income taxes, fair value measurements, and defined benefit pensions and other postretirement plans The proposed ASU is the result
- Sustainability disclosure Getting ahead of the curve
Prepare sustainability disclosures in accordance with established sustainability standards and reporting frameworks (e g , GRI, SASB, CDP, or DJSI, among others) and make ESG information publicly available to communicate the company’s command of ESG topics, risks, and opportunities impacting its business and driving value for stakeholders
- Mining Spotlight - Deloitte United States
Further, the disclosures required under the final rule must be supported by the work of a qualified person, such as a mine engineer When a registrant first reports mineral reserves or resources, or makes a material change to such disclosures, it must file a technical report summary supporting the disclosure
- Heads Up Newsletter - Deloitte United States
Overview of the SEC’s Guidance on Cybersecurity Disclosures and Procedures The tables below provide an overview of the SEC’s views on cybersecurity disclosure requirements and procedures under the federal securities laws as articulated in the release They also note how the release afects the SEC staf guidance issued in 2011
- Under ASC 606 - Deloitte United States
re necessary In addition, the ASU requires significantly expanded disclosures about revenue recognition, including both quantitative and qualitative information about (1) the amount, timing, and uncertainty of revenue (and related cash flows) from contracts with customers; (2) the judgment, and changes in judgment, exercised in applying the
- On the Radar - Deloitte United States
On the Radar Fair Value Measurements and Disclosures (Including the Fair Value Option) 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
- Financial Reporting Alert - Deloitte United States
This Financial Reporting Alert is intended to clarify the final rule’s requirements related to (1) disclosures about changes in stockholders’ equity in interim periods and (2) its efective date
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