(1) What is material?
Certain provisions of the SEC apply only to matters that are “material” to the financial condition of the company. Therefore, interpretation and application of those provisions relates to the issue of “what is material”.
Item 101 of Regulation S-K requires that companies must disclose material effects that compliance with environmental law will have on earnings, c
∙ GASC (The German Accounting Standards Committee)
- Task : Oversee GASB.
⇒ GASC is duly recognized by the Ministry of Justice as the
German standard-setting authority.
∙ GASB (The German Accounting Standards Board)
- Task : Technical work or Issue the accounting standard.
⇒ GASB is made up of 7 independent experts with a background
in auditing, financial analysis,
law enforcement association, has suggested that conventional phishing techniques could become obsolete in the future as people are increasingly aware of the social engineering techniques used by phishers. The APWG is attempting to create more awareness among Internet users.
b. Technological
Anti-phishing measures have been implemented as features embedded in browsers, as extensions or toolbar
Executive Summary
Asian Pearl, a golden chance of investment which could not be missed.
Aiming at commitment to guests, employees, society and environment, Asian Pearl is proposed to prosper as the highest casino in Asia. Located in Singapore, which is famous for its well developed financial and transportation infrastructure, Asian Pearl grasps the opportunity from relaxation of gambling laws i
(1) Commercial Banks
influential through lending practices and providing information to small and medium sized enterprises
(2) Investment Sector
can influence over large companies
(3) Insurance Sector
have influence by pricing various types of environmental risk and to help pay for environmental damages
(1) Framework to develop new services
(2) Risk management capacity
(3) Access to