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Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A., (2024)
An Architecture for General-purpose Financial Reporting – The Development of ISSB Sustainability Disclosure Standards
Teixeira, Alan, (2023)
MD&A disclosure of critical accounting policies and financial reporting risk : evidence from restatements
Szerwo, Brandon, (2023)
SEC UPDATE - SEC CONSIDERS FINANCIAL REPORTING CHANGES AND NEW DISCLOSURES - New disclosure requirements proposed by the SEC would accelerate quarterly and annual reporting and disclosures of insider transactions.
Fitzsimons, Adrian P., (2002)
SEC Update
Choi, Yeong C., (2002)
SEC UPDATE - SEC ADDRESSES PRO FORMA FINANCIALS, ACCOUNTING POLICIES, AND CORPORATE DISCLOSURES - The SEC plans changes in corporate disclosure rules to include financial reporting and disclosure.