© Copyright 2012, vLex. All Rights Reserved.
- Language
Contents in vLex United States
Explore vLex
For Professionals
For Partners
Company
As of this writing, non-US companies using International Financial Reporting Standards (IFRS) are permitted to list their securities on US stock exchanges without reconciling those statements to US GAAP. In February 2010, the SEC stated that US issuers would not be required to employ IFRS until 2015 at the earliest. The SEC further stated that it would vote in 2011 whether to go forward with a mandate to employ IFRS solely or to allow firms to use either IFRS or US GAAP. A survey was sent to a random sample of 2,000 AICPA members employed by public accounting firms that have substantial publicly traded companies as clients. When asked about the comfort level with their own current IFRS knowledge, respondents generally did not think that they had the current competence level to effective...
Delegation, "Double Delegation," and Privatization Public participation has long been a central preoccupation of administrative law, a context in which government-run administrative agencies exercise important policymaking responsibility without a direct democratic check by legislatures.4 Indeed, the "delegation problem" in administrative law theory arises specifically from the concern that legislatures may weaken public participation when they confer authority on administrative agencies.5 Accordingly, much of domestic administrative law is concerned with increasing public awareness, participation, and oversight through statutes and doctrines such as the Freedom of Information Act,6 the Federal Advisory Committee Act,7 inspector-general review,8 whistleblower protection statutes,9 ci...
Chapter 31 of Title 31 of the US Code allows the Secretary of Treasury to borrow money by issuing Treasury securities. The Secretary determines the terms and conditions of issue, conversion, maturity, payment, and interest rate. New issues of Treasury notes mature in 2 to 10 years. Bonds mature in more than 10 years from the issue date. Each outstanding marketable security is listed in the "Monthly Statement of the Public Debt of the United States." On Dec 29, 2008, Treasury announced it would auction $35,000 million of 62-day bills. They were issued Jan 2, 2009 and matured March 5. The issue was part of the Supplementary Financing Program. On Jan 8, 2009, Treasury announced it would auction $22,000 million of 364-day Treasury bills. They were issued January 15 and will mature Jan 14, 2...
ver las páginas en versión mobile | web
ver las páginas en versión mobile | web
© Copyright 2012, vLex. All Rights Reserved.
Contents in vLex United States
Explore vLex
For Professionals
For Partners
Company