Accountancy bodies are organizations established globally to regulate the activities of accountants. Members typically use titles such as chartered accountant, chartered certified accountant, or certified public accountant. These bodies control membership through examinations and enforce compliance with professional regulations.
Accredited Investors are individuals or entities that meet specific financial criteria set by securities regulators, enabling them to invest in certain high-risk ventures such as private equity, hedge funds, and startups.
A comprehensive look into the Airworthiness Certificate, its types, issuance, regulations, and historical context.
A detailed exploration of the EU directive bringing hedge funds and private equity firms under regulatory supervision, its implications, history, and key components.
An in-depth look at the Alternative Uptick Rule, a critical regulation under Regulation SHO that restricts short selling in U.S. financial markets when a security's price experiences a significant decline.
The Accounting Standards Board (ASB) is responsible for developing and promoting accounting standards, succeeding the Accounting Standards Committee (ASC).
An in-depth look at the Audit Quality Review (AQR) by the Financial Reporting Council (FRC), its historical context, importance, processes, and its impact on the auditing profession.
An overview of the Board for Actuarial Standards, including its history, key functions, and importance in the actuarial profession.
A comprehensive overview of the generally accepted accounting principles (GAAP) specifically tailored for large entities, including historical context, key events, detailed explanations, comparisons, examples, and more.
An in-depth exploration of building codes, their purpose, history, types, and relevance in ensuring the construction and safety standards of buildings.
A comprehensive overview of 'Capping,' explaining its historical context, types, key events, mathematical models, applications, and much more.
A comprehensive guide to understanding the Certificate of Airworthiness, its types, significance in aviation, issuance process, and regulatory aspects.
Covered Entities refer to organizations such as healthcare providers, health plans, and healthcare clearinghouses regulated under the Health Insurance Portability and Accountability Act (HIPAA).
An in-depth look at the European Sustainability Reporting Standards, aimed at enhancing sustainability reporting across the EU.
A comprehensive guide to understanding the concept of fair presentation in financial reporting, its historical context, importance, key considerations, and related terms.
An in-depth exploration of the Financial Accounting Standards Board (FASB), its historical context, importance, key events, and its role in establishing financial accounting standards.
An in-depth exploration of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, including its history, key components, applications, and impact on financial reporting.
A comprehensive guide to the accounting standards widely used for financial reporting in the United States.
The GLEIF is a not-for-profit organization that oversees the implementation and integrity of the LEI system. It coordinates with Local Operating Units (LOUs) to ensure the smooth operation and global adoption of Legal Entity Identifiers (LEIs).
A Green Paper is a UK government publication designed to stimulate discussion on various issues and invite public feedback, serving as a preliminary step toward legislative action.
Detailed insight into hazardous materials, their classification, risks, regulations, and transportation.
An in-depth exploration of hazardous materials, including their types, regulations, transportation, and safety measures.
An in-depth look into IFRS 8, its historical context, application, importance, and more.
A comprehensive look at the role, regulations, and responsibilities of an Independent Financial Adviser (IFA), who provides impartial advice on pensions, investments, and life assurance.
A comprehensive overview of the Inspector General in the USA, encompassing history, responsibilities, key events, and related terms.
Explore the origins, evolution, and significance of the International Accounting Standards Committee Foundation, which paved the way for the International Financial Reporting Standards Foundation.
ISO 17442 defines the structure and issuance process for Legal Entity Identifiers (LEIs), ensuring standardization and global consistency.
The Markets in Financial Instruments Directive (MiFID) is an EU directive providing a comprehensive regulatory regime for financial services and markets throughout the European Economic Area. It superseded the Investment Services Directive in November 2007, with the main aims of increasing competition and enhancing investor protection.
The North American Electric Reliability Corporation (NERC) works alongside FERC to ensure the reliability of the electric grid across North America.
An in-depth exploration of the New UK GAAP, its historical development, categories, key events, detailed explanations, and more, helping readers understand the principles and applications of UK accounting standards.
A comprehensive guide on Nominated Adviser (Nomad), including historical context, key roles, importance, types, and real-world examples in the AIM regulations framework.
Regulatory thresholds that limit the size of a position a trader can hold in a particular financial instrument.
Explore the definition, categories, examples, and regulations surrounding prohibited items that are restricted from being mailed under any circumstances.
A comprehensive guide on what a prospectus is, its importance, regulatory requirements, historical context, and other key details.
Qualified Life Events (QLEs) are significant life occurrences that grant an individual the right to enroll or make changes to health insurance plans during a Special Enrollment Period (SEP).
A detailed exploration of regulatory bodies, their history, categories, functions, and significance in ensuring the safety and efficacy of drugs.
A detailed explanation of related party disclosures, including types, key events, mathematical models, importance, applicability, examples, and related terms.
An in-depth examination of Restricted Lists, their purpose in the financial industry, how they compare to Gray Lists, and their practical implications.
Comprehensive Guide on SARPs (Standards and Recommended Practices) by ICAO: Historical Context, Key Events, Importance, and Applications
An in-depth exploration of the Standard Interpretations Committee, now known as the International Financial Reporting Interpretations Committee (IFRIC), its historical context, functions, key events, significance, and applications in financial reporting.
Form 10-Q is a quarterly financial report submitted by public companies to the U.S. Securities and Exchange Commission (SEC), providing a comprehensive overview of their financial performance.
A comprehensive guide to understanding building permits, their significance, process, and impact on housing starts.
A detailed analysis of the necessity, process, and implications of Environmental Site Assessments, including various types, methodologies, historical context, and practical applications in modern real estate and development projects.
Comprehensive detailed entry about the Federal Aviation Administration (FAA), including its history, functions, structure, and significance in the field of aviation.
An in-depth look at the Government Accountability Office (GAO), an independent Congressional agency established in 1921 that reviews federal financial transactions and reports directly to Congress. Includes historical context, functions, and significance.
Materials that cannot be accepted by the U.S. Postal Service due to restrictions on size, weight, or contents.
An in-depth exploration of the Federal Communications Commission (FCC), its mission, historical context, regulatory role, and frequently asked questions about the U.S. independent government agency that oversees interstate and international communications.
Explore the detailed definition, roles, and significance of the Financial Industry Regulatory Authority (FINRA), a nongovernmental organization that writes and enforces rules for brokers and broker-dealers.
An in-depth exploration of gun-jumping in financial markets: its definition, how it operates, preventive measures, historical context, and related regulations.
An in-depth guide to SEC Form 3, including its definition, when to file, and key requirements. Learn about its role in regulating insider trading.
A comprehensive guide to SEC Form ADV, covering its definition, the requirements for submission, and a detailed filing process for professional investment advisers.
Understanding SEC Rule 10b-18, which provides a safe harbor for companies and affiliated purchasers during stock repurchases, including definitions, compliance requirements, applicability, and examples.
Comprehensive overview of Basel II, an international banking regulation framework released in 2004 by the Basel Committee on Bank Supervision, aimed at strengthening the regulation, supervision, and risk management within the banking sector.
