Understanding the 3(c)(1) Exemption and its Role in Limiting the Number of Investors to 100, Including Accredited Investors.
The Accountancy Investigation and Discipline Board (AIDB) is responsible for overseeing the conduct and discipline of professionals in the fields of accountancy and actuarial work.
Detailed exploration of Accounting Series Releases (ASRs), their historical significance, and their evolution into Financial Reporting Releases (FRRs) in the USA.
A formal issuance of a finalized standard by the Financial Accounting Standards Board.
An in-depth look at the AIDB, its history, functions, and relevance in the field of accountancy and actuarial disciplines.
An in-depth look at Antitrust Law, the regulations designed to promote fair competition for the benefit of consumers by preventing monopolies and unfair business practices.
A comprehensive guide to understanding asset freezes, including historical context, types, key events, explanations, importance, and more.
An in-depth look at Audit Oversight Bodies, their history, types, key events, and their importance in the auditing profession.
Audit Rotation is a policy aimed at promoting auditor independence by limiting the duration for which an audit firm can audit a single client.
The observation that whenever the profit to capital ratio of a company is regulated, it has an incentive to over-invest in capital, leading to an inefficiently high level of capital accumulation.
Barriers to Entry refer to the laws, institutions, or practices that make it difficult or impossible for new firms to enter markets, or new workers to compete for certain forms of employment. They encompass a range of legal, economic, and strategic obstacles.
Base Erosion and Profit Shifting (BEPS) refers to tax planning strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations, thereby eroding the tax base of high-tax jurisdictions.
An organization established in 2005 with a remit to set technical standards for the actuarial profession. It is part of the Financial Reporting Council.
A Board of Commissioners is an oversight body that ensures adherence to laws, regulations, and ethical practices within various organizations, often including public agencies and corporations.
A comprehensive overview of the CAMELS Rating System, a supervisory rating system used to assess the soundness of banks.
An in-depth exploration of the Consultative Committee of Accountancy Bodies (CCAB), its history, functions, and significance in the field of accountancy.
The Clayton Act, enacted in 1914, extended U.S. federal antitrust law by forbidding practices that harm competition, such as price discrimination and exclusive dealing. It also allowed triple damages for injured parties and exempted labor unions and agricultural associations from antitrust actions.
A comprehensive guide to the Competition and Markets Authority, its history, roles, functions, and importance.
The Commerce Clause is a provision in the United States Constitution that grants Congress the authority to regulate commerce with foreign nations, among the several states, and with Native American tribes.
The Competition and Markets Authority (CMA) is the UK's premier regulatory body responsible for overseeing competition law and its enforcement. It was established in 2013 and began operations in April 2014, inheriting the functions of the former Competition Commission and the Office of Fair Trading.
An in-depth overview of the UK's Competition and Markets Authority (CMA), including its history, functions, key events, and significance.
An in-depth look at the UK’s Competition and Markets Authority, its historical context, functions, key events, and relevance.
Government policies aimed at promoting competition by regulating market structures and firm behaviors to prevent monopolistic practices.
Compliance Monitoring is the ongoing process of ensuring systems and operations adhere to regulatory standards and requirements to maintain integrity and avoid legal issues.
Compliance Reports document adherence to legal and regulatory requirements to demonstrate accountability and avoid penalties.
An overview of the Cost Accounting Standards Board, its historical context, key functions, and importance in government contracts.
An in-depth look at Credit Restriction, its historical context, types, key events, mathematical models, importance, and more.
Comprehensive overview of what a Data Controller is, its roles and responsibilities, historical context, and its importance in the realm of data protection.
A comprehensive guide to Designated Professional Bodies, their roles, historical context, and significance in the regulatory landscape.
An in-depth exploration of the European Banking Authority (EBA), its role, historical context, and importance in the European financial system.
A comprehensive look at the Eighth Company Law Directive, its historical context, provisions, and impact on auditor regulation in the European Union.
An EU supervisory body that ensures consistent regulation and supervision of insurance and pension markets.
An Environmental Impact Statement (EIS) is a comprehensive document that describes the potential environmental effects of proposed federal agency actions. It aims to ensure that the potential impacts on the environment are carefully considered and disclosed before decisions are made.
Enforce refers to the act of ensuring compliance with a rule or law by implementing necessary measures.
A comprehensive analysis that evaluates the potential environmental impacts of proposed projects, ensuring sustainable development.
A comprehensive guide to the Environmental Protection Agency (EPA), its history, functions, key regulations, and its role in workplace safety.
An in-depth look at European Audit Regulation, its historical context, importance, key events, and implications for audit quality and independence.
An in-depth exploration of excise duty, a tax levied on the consumption of particular goods, its types, key events, importance, applicability, and much more.
Externalities represent costs or benefits to an economic agent that are not matched by financial compensation. This concept encompasses a range of positive and negative impacts in both individual and business contexts, necessitating intervention by governments to address diseconomies.
An exploration of the fair rate of return concept, its historical context, key events, models, importance, and applicability in the utility sector.
FCA can refer to both the Financial Conduct Authority, a regulatory body in the UK, and a designation for Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW).
The Federal Power Act of 1935 significantly expanded the Federal Power Commission's (FPC) authority over the interstate transmission and sale of electricity. This marked a pivotal shift in federal regulation, promoting fair competition and reliability in the electricity market.
The Federal Reserve Act established the Federal Reserve System and provides the legal framework for its functions, including banking regulations like Regulation W.
The Financial Conduct Authority (FCA) is the regulatory body for the UK financial services industry, responsible for ensuring fair conduct in retail and wholesale markets since 2013.
Comprehensive overview of the Financial Reporting Council (FRC), its historical context, roles, regulations, and impact on financial reporting standards.
An in-depth look at FINRA, its role, responsibilities, historical context, key events, regulations, and its impact on the financial industry.
A comprehensive look at the First-Tier Market, its structure, significance, and how it contrasts with the Second-Tier Market.
An in-depth look at Flags of Convenience (FoC), including historical context, key events, detailed explanations, diagrams, and more.
The Financial Reporting Council (FRC) oversees corporate governance and financial reporting standards, ensuring the integrity and accuracy of financial information.
An in-depth overview of the Financial Services Action Plan (FSAP), its historical context, key components, implications, and more.
Functional Regulation is a principle established by the Gramm-Leach-Bliley Act (GLBA), ensuring that different aspects of financial services are regulated by the appropriate authorities.
A comprehensive guide to understanding the General Anti-Abuse Rule (GAAR), its implications, types, historical context, importance, and more.
An in-depth guide to the Gramm-Leach-Bliley Act (GLBA), its historical context, key events, importance, applicability, and more.
An in-depth exploration of government regulation, including its history, categories, key events, models, importance, and more.
An Import Licence is a permit from the government to import particular goods, aimed at protecting domestic producers, improving the balance of trade, or facilitating control over dangerous materials.
An extensive exploration of Industrial Licensing, detailing its history, categories, regulatory frameworks, importance, and real-world applications.
Industrial Organization is a field of economics focusing on the market structure and strategic behaviour of firms, primarily under conditions of imperfect competition. It examines the coordination of activities within firms and markets, incentive issues, industry structure-performance relationships, and public regulation of monopolies, mergers, and competition.
Understanding the Informal Sector, its characteristics, impacts, and significance.
Detailed explanation of Interest Rate Ceiling, a regulatory cap on the interest rate that a financial institution can offer on deposits.
Comprehensive guide to International Financial Reporting Standards (IFRSs), including their historical context, types, key events, detailed explanations, and applications.
An overview of the Interstate Commerce Commission (ICC), a U.S. agency established in 1887 to regulate rail traffic and later extended to other transportation modes, its historical context, key events, functions, significance, and eventual dissolution.
Detailed exploration of Intrastate Commerce, its historical context, regulations, and key concepts.
A comprehensive overview of the Investment Management Regulatory Organization (IMRO), its historical context, key functions, importance, and eventual integration into the Financial Services Authority.
IOSCO, or the International Organization for Securities Commissions, plays a crucial role in developing and promoting global securities regulation standards to protect investors and ensure fair markets.
Comprehensive overview of the Insurance Regulatory and Development Authority of India (IRDAI), including its history, functions, regulations, importance, and impact on the insurance sector in India.
JDS (Joint Disciplinary Scheme) is a framework previously administered by the Accountancy and Actuarial Discipline Board (AADB) for maintaining professional standards within the accounting and actuarial professions in the UK.
Licensure refers to the legal authorization granted by a governmental or professional organization to individuals, allowing them to practice a specific profession or use a designated title within a certain jurisdiction.
Local Operating Units (LOUs) are accredited organizations by the Global Legal Entity Identifier Foundation (GLEIF) responsible for issuing and maintaining Legal Entity Identifiers (LEIs) and associated reference data.
A loot box is a virtual item in video games that offers randomized rewards, often available for purchase. It has implications for game economy, player behavior, and regulatory scrutiny.
An in-depth exploration of lotteries, their history, regulations, and socio-economic impact.
Comprehensive guide to understanding the efforts and mechanisms behind market stabilization aimed at preventing excessive volatility in financial markets.
An extensive overview of the Markets in Financial Instruments Directive (MiFID), its historical context, key provisions, implications, and related terminologies.
An in-depth exploration of the process of checking whether individuals or firms are actually behaving as they should, encompassing various applications, historical context, key events, types, mathematical models, examples, and related terminology.
A comprehensive exploration of monopolies, detailing historical context, types, key events, and more. Learn about market domination by single firms and its potential impacts on competition and consumers.
Monopoly Policy focuses on regulating firms with significant market power to ensure fair competition and efficient resource allocation.
A comprehensive overview of Multilateral Trading Facility (MTF), including its historical context, key events, importance, examples, and related terms.
An in-depth look at the North American Securities Administrators Association (NASAA), its history, roles, functions, and impact on state-level securities regulation.
An exploration of national monopolies where the government is the sole provider, covering historical context, categories, key events, models, and their significance in economics.
An in-depth exploration of Network Neutrality, its historical context, implications, types, key events, and related concepts.
Comprehensive guide on non-audit fees, their importance, and implications in auditing practices.
The Office of Fair Trading (OFT) was the UK government body responsible for administering competition policy from 1973 until 2014. It regulated restrictive agreements, anti-competitive practices, and consumer credit.
A comprehensive look at the Office of Telecommunications (Oftel), its history, functions, and importance in regulating the UK telephone industry.
Explore the world of OTC Pink, an over-the-counter market characterized by lower transparency and regulatory requirements. Learn about its historical context, key features, and implications.
Oversight refers to the supervisory actions taken by an authoritative body to ensure that protocols, regulations, and standards are adhered to, preventing errors and promoting accountability.
An exploration of Performance-Based Regulation (PBR), a regulatory approach that links revenues to performance metrics instead of costs.
Polarization refers to the decline in middle-class jobs and a regulatory rule in the UK designed to ensure clarity in financial advice.
An in-depth look at the concept of public interest, its historical context, key events, significance, applicability, and related terms.
Detailed exploration of Public Interest Entities, including their significance, types, regulations, and implications for stakeholders.
Public Offerings refer to the process of offering securities of a company or other entity to the general public. This typically requires adherence to rigorous regulatory frameworks and is often aimed at raising capital.
Comprehensive coverage of the public sector, encompassing its historical context, types, key events, explanations, models, and its importance in modern society.
Comprehensive overview of public utilities, their role, types, historical context, and impact on society.
Rate of Return Regulation is a system that sets prices to allow monopolists to earn market returns on capital. This article delves into its historical context, types, key events, models, importance, applicability, examples, and more.
Rate-of-Return Regulation is a regulatory process whereby utilities are permitted to earn a specified return on their investments, ensuring that customer rates are fair while allowing the utility to maintain financial stability.
A comprehensive look into Recognized Professional Bodies (RPBs), their scope, jurisdiction, importance, and distinctions from other regulatory bodies.
A professional individual or firm registered with the SEC or state securities authorities that provides investment advice for a fee.
A regulated monopoly is a market structure where a single company operates as the sole provider of a good or service, subject to government oversight to ensure fair pricing and prevent abuse of market power.
A comprehensive guide to understanding regulation, including its historical context, types, importance, examples, and relevant terminology.
An in-depth exploration of Regulatory Agencies, their functions, historical context, types, key events, and their importance in various sectors.
A comprehensive guide to understanding regulatory agencies, their roles, types, historical context, key events, and more.
Understanding the phenomenon where regulators align their interests with the industry they are meant to regulate rather than the public interest.
