adequate disclosure

• Direct marketing, mobile phones, and consumer privacy: ensuring adequate disclosure and consent mechanisms for emerging mobile advertising practices.

I. INTRODUCTION II. MOBILE COMMERCE AND MOBILE ADVERTISING III. M-ADVERTISING RAISES PRIVACY CONCERNS FOR CONSUMERS IV. PRIVACY REGULATION AND MOBILE ...

• Federal Communications Law Journal
• Vol. 60 Nbr. 2, March 2008

• Estate and gift taxes: Prior gifts valuation; adequate disclosure,

• FR, December 03, 1999
• Rules
• Internal Revenue Service

• IRS releases 2005 guidelines for 'adequate disclosure'.

In general, Rev. Proc. 200575 provides guidance in determining when disclosure is adequate for purposes of reducing a tax understatement under Secs. 6...

• The Tax Adviser
• Vol. 37 Nbr. 2, February 2006

• Brainstorming for Management Override

The first part of a series on the overview of SAS 99 Requirements and Identifying Risky Situations in Government Operations is presented. The auditor has an extra responsibility to detect management override of controls. Paragraph 2 of SAS 99 requires the auditor to make three general responses to the risks assessed by the auditor as part of planning the audit. Although SAS 99 focuses on fraud that results in the material misstatement of financial statements, government auditing standards require the auditor to consider a lower threshold and emphasize qualitative materiality. Government laws, regulations, policies and procedures usually forbid direct conflicts of interest and require adequate disclosure of and recusal from voting on matters involving indirect conflicts. Most organizatio...

• Journal of Government Financial Management, The
• Vol. 56 Nbr. 4, December 2007

• IRS releases 2006 'adequate disclosure' guidelines.

In general, Rev. Proc. 200648 provides guidance in determining when disclosure is adequate for purposes of reducing a tax understatement under Sees. 6...

• The Tax Adviser
• Vol. 28 Nbr. 1, January 1997

• 45 CFR 1182.15 - Institute responsibility for maintaining adequate technical, physical, and security safeguards to prevent unauthorized disclosure or destruction of manual and automatic record systems.

• Code of Federal Regulations - Title 45: Public Welfare

• Transition To IFRS: Is Your Disclosure Of The Transition Process Adequate?

With less than a year to go until the changeover to International Financial Reporting Standards ("IFRS") as the basis for the preparation of financial...

• Mondaq Business Briefing
• Nbr. 2010, January 2010

• IRS releases 2004 guidelines for 'adequate disclosure'.

In general, Rev. Proc. 200473 provides guidance in determining when disclosure is adequate for purposes of Secs. 6662(d) (2)(B)(ii) and 6694(a)(3). Th...

• The Tax Adviser
• Vol. 36 Nbr. 2, February 2005

• Rev. Proc. 2005-75

provides guidance concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure for purposes of reducing an understatement of income tax under Sections 6662(d) and 6694(a).

• United States. Internal Revenue Bulletin
• August 06, 2009

• IRS releases 2002 guidelines for 'adequate disclosure'.

If Sec. 6662 applies to any portion of an underpayment of tax required to be shown on a return, an amount equal to 20% of the portion of the underpaym...

• The Tax Adviser
• Vol. 34 Nbr. 1, January 2003