Conversely, the Baker court found the former employer's disclosures
to the offices of the Governor and Attorney General exceeded the terms of the consent because the applicant only agreed to the release of information solicited by the state police under a guarantee of confidentiality.(14) Thus, the former employer faces potential liability for these two unsolicited disclosures
if they were made maliciously or for an improper purpose.(15)
Seven members who commented on why they supported regulation suggested that regulation be directed based on type of investor, and toward retail funds in particular, or that regulations should stress increased transparency through more disclosure
Under the proposed regulations, "the proscribed method of delivery of the disclosure
document is any method which is agreed on in writing by the franchisor and the prospective franchisee." While these regulations are not final, if adopted, they would allow franchisors great latitude in making electronic disclosures
, assuming prospective franchisees provide their consent in writing.
Other Issues -- Auditors should report to the audit committee all critical accounting policies and practices used, all alternative treatments of financial information according to GAAP that have been discussed with management, the ramifications of the use of alternative disclosures
and treatments and the preferred treatment.
serve an important purpose for industries, by protecting companies and their customers from product misuse.
Similarly, "In December 2001, the five largest accounting firms sent a petition, endorsed by the American Institute of Certified Public Accountants, to the Securities and Exchange Commission urging enhanced disclosures
to provide more transparency concerning certain risks that affect public companies" (Carlon et al.
The preparation of these disclosures
and the MD&A generally--not to mention the pay ratio disclosures
to be reported by calendar-year companies in 2018--is a complex and time-consuming undertaking, with management's disclosure
committee playing a key role.
regulation, covered service providers had to provide plan committees-in their role as the responsible plan fiduciary-with disclosures
about services, status and compensation.
Through a user name and password, the issuer may create and distribute regulatory disclosures
immediately by completing a standard template online in both Arabic and English, and submitting along with the relevant documents in various formats.
Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), require each reporting entity to make specific disclosures
in notes that accompany the entity's financial statements.
The report, a joint research project published by Financial Executives Research Foundation (FERF) and KPMG LLP, delved into the effect of increased financial disclosures
from 2004 to 2010.
In the study, students categorize disclosures
associated with "good" teachers as statements that are positively worded and show care or concern.