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SEC UPDATE - SEC Changes Rules for Registration, Communications and Offering Processes - The SEC hopes the new rules will facilitate greater availability of information to investors and the market with regard to all issuers.

Fitzsimons, Adrian P.; Mannino, Laura Lee - In: Bank accounting & finance 18 (2005) 6, pp. 31-36

Persistent link: https://www.econbiz.de/10007021887

SEC UPDATE - SEC Proposes Securities Offering Reforms - SEC proposals would streamline filings for large issuers and provide more timely information to investors.

Fitzsimons, Adrian P.; Latshaw, Craig A. - In: Bank accounting & finance 18 (2005) 2, pp. 39-44

Persistent link: https://www.econbiz.de/10007024935

Fitzsimons, Adrian P.; Latshazu, Craig A. - In: Bank accounting & finance 18 (2005) 2, pp. 39

Persistent link: https://www.econbiz.de/10007024936

SEC UPDATE - XBRL Voluntary Financial Reporting Program on the EDGAR System - The Securities and Exchange Commission (SEC) recently proposed rule amendments to establish a voluntary program to enable registrants to submit supplemental-tagged financial information using the extensible Business Reporting Language (XBRL) format.

Fitzsimons, Adrian P.; Latshaw, Craig A. - In: Bank accounting & finance 18 (2004) 1, pp. 39-42

Persistent link: https://www.econbiz.de/10007025297

FASB UPDATE - Financial Instruments with Characteristics of Both Liabilities and Equity - Four FASB staff positions clarify issues relating to FASB Statement No. 150.

Fitzsimons, Adrian P.; Latshaw, Craig A. - In: Bank accounting & finance 17 (2004) 5, pp. 43

Persistent link: https://www.econbiz.de/10007026695

SEC UPDATE - New Disclosures about Nominating Committees and Investor Communications - New disclosure requirements aim to make more transparent to security holders the operations of the boards of directors of public companies.

Elifoglu, I.Hilmi; Fitzsimons, Adrian P. - In: Bank accounting & finance 17 (2004) 2, pp. 36-41

Persistent link: https://www.econbiz.de/10007028983

SEC UPDATE - SEC ISSUES STUDY ON THE ADOPTION OF A PRINCIPLES-BASED ACCOUNTING SYSTEM - The SEC staff describes an approach that would establish the objectives and the accounting model for the class of transactions within a framework that provides detail to make the standards operational.

Elifoglu, I.Hilmi; Fitzsimons, Adrian P. - In: Bank accounting & finance 17 (2003) 1, pp. 34-42

Persistent link: https://www.econbiz.de/10007029478

SEC UPDATE - FINAL RULES ON MANAGEMENT'S REPORTS ON INTERNAL CONTROL AND ON INFLUENCING THE CONDUCT OF AUDITS - New rules implement requirements of the Sarbanes-Oxley Act.

Fitzsimons, Adrian P.; Thompson, James W. - In: Bank accounting & finance 16 (2003) 6, pp. 43-49

Persistent link: https://www.econbiz.de/10007030237

SEC UPDATE - PROPOSALS AND NEW RULES ADDRESS AUDITORS' AND MANAGEMENTS' RESPONSIBILITIES FOR FINANCIAL REPORTING AND DISCLOSURE - Proposed rules also affect financial reporting and disclosure requirements and the responsibilities of audit committees.

Badawi, Ibrahim M.; Fitzsimons, Adrian P. - In: Bank accounting & finance 16 (2003) 2, pp. 23-28

Persistent link: https://www.econbiz.de/10007033807

SEC UPDATE - SARBANES-OXLEY ACT AND SEC PROPOSALS ADDRESS CORPORATE RESPONSIBILITY - The Sarbanes-Oxley Act increases the responsibilities of senior executives and directors of public corporations to assure accurate and honest financial reporting.

Badawi, Ibrahim M.; Fitzsimons, Adrian P. - In: Bank accounting & finance 15 (2002) 6, pp. 30-35

Persistent link: https://www.econbiz.de/10007035912

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