Disclosure

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SEC (finally) Articluates Corporate Cooperation Criteria blog
Submitted by smitchell@oceg.org on Oct, 05 2009

In a recent litigation release, the SEC explains the resolution of a Reg FD matter. For the first time ever (at least in my memory), the SEC chose to charge the individual vs. the company AND the individual.

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Voluntary Non-Financial Disclosure and the Cost of Equity Capital (October 2010) resource White Papers OCEG Reviewed

Introduction: In the paper, Voluntary Non-Financial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting, forthcoming in The Accounting Review, we examine a potential benefit associated with the initiation of voluntary disclosure of CSR activities—a reduction in the cost of equity capital.

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FASB, Proposed Accounting Standards Update: Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosure about an Employer’s Participation in a Multiemployer Plan (September 1, 2010) resource Standards and Guidelines OCEG Reviewed

Purpose: The FASB is issuing this proposed Update to obtain feedback from stakeholders on its proposed amendments for disclosing additional information about an employer’s participation in a multiemployer plan (for example, for pension or retiree healthcare).

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FASB Proposes Disclosures About an Employer’s Participation in Multiemployer Plans (Deloitte, September 2010) resource Articles OCEG Reviewed

Vol. 17 Heads Up Issue 30 (Seotember 2, 2010)

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FTC, Privacy of Consumer Financial Information; Final Rule (2000) resource National Regulations Member contributionOCEG Reviewed
Subtitle A of Title V of the Gramm-Leach-BlileyAct (GLBA), captioned Disclosure of Nonpublic Personal Information, limits the instances in which a financial institution may disclose nonpublic personal information about a consumer to nonaffiliated third parties, and requires a financial institution to disclose to all of its customers the institution’s privacy policies and practices with respect to information sharing with both affiliates and nonaffiliated third parties. Codified at 16 CFR Part 313   65 Federal Register 33646 (May 24, 2000)
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Internal Controls Against Fraud: New rules to compel accurate accounting by firms (Japan Times, 2006) resource International Materials Member contributionOCEG Reviewed
J-SOX is an informal name for a new legislative framework of internal financial controls for companies that falls within the scope of the Financial Instruments and Exchange Law. This law was enacted in June as an amendment to the Securities and Exchange Law.
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Journal of Forensic Accounting resource Books / Publications OCEG Reviewed
The focus of the journal is on the evidentiary nature of accounting data, and topics include accounting fraud and forensic auditing; compliance, due diligence, and risk assessment; detection of financial statement misrepresentation and tax evasion; bankruptcy and valuation studies; GAAS, GAAP and SEC violations or accounting irregularities; non-standard entries, structured transactions, records tampering, and earnings management (non-neutral financial reporting); fair presentation and disclosure transparency; audit quality review and evaluation; transaction tracing, reconstruction and accounta
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PCAOB Drafts Bill to Make Disciplinary Proceedings Public (September 2010) resource Articles OCEG Reviewed

Introduction: The Public Company Accounting Oversight Board has written to Congress with a draft bill that would amend the Sarbanes-Oxley Act to allow it to make its disciplinary hearings of accounting firms and auditors public.

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Point of View: New SEC rule prompts companies to disclose how their boards oversee risks (PwC, May 2010) resource Articles

Summary: What does the SEC's new rule intend to achieve, and how do the resultant proxy disclosures measure up?

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DOL/EBSA - Annual Return/Report Form 5500 Series resource Forms Member contributionOCEG Reviewed
Each year, pension and welfare benefit plans generally are required to file an annual return/report regarding their financial condition, investments, and operations.
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