While this may seem like a long time away, the reality is that many experts and heads of sustainability at impacted companies are advising that compliance professionals should start now because of the requiremen
This allows entities to review and assess the adequacy of compensating controls both initially and on an ongoing basis. Finally, the policy should be periodically evaluated to determine its effectiveness and completeness, and adjustments should be made to ensure its continued effectiveness where needed....
“We are implementing IFRS 16 Leases. We have a lot of operating leases for which we need to calculate right-of-use asset. And, we need to determine the right discount rate. We simply calculated the internal rate of return of our cash flows from operating leases and this is our interest...
Valuation information:Determine the fair value at grant date for profits interests issued during the period and at year-end for units with liability treatment. You’ll need supporting valuation analysis on the fair value for these dates or to estimate materiality. Remember that, f...
Regarding possible severity thresholds,Footnote50 it is important to consider recent case law in which the CJEU has been asked to determine the difficult borderline between intangible damage and ‘mere upset’. While these rulings permit multiple interpretations,Footnote51 they set relevant criteria for...
While your company should collect data for each of those 15 categories, many of them will not be material to your business. Your company, in conjunction with an independent auditor, should determine an appropriate threshold or benchmark of materiality — usually a percentage of total emissions inv...
Population estimates help determine direct federal spending and transfer programs to state and county governments in the form of procurement contracts, tax credits, and financial assistance (e.g., grants, direct payments, direct loans, and guaranteed or insured loans). For example, in 2007, over ...
Money can be tainted when it is associated with direct or indirect harm to others. Deciding whether to accept “dirty money” poses a dilemma because money can be used to help others, but accepting dirty money has moral costs. How people resolve the dile
Discuss how the audit team can discern the audit areas that present the most risk to the firm. Explain how the concepts of audit risk and materiality are related. Must an auditor make a decision on materiality in order to determine the appropriate level of audit ...
Hence, the atmosphere perceived in architectures and urban spaces in a city should be able to determine the affective city image. The behavioural intention can be understood as one of the outcome variables of the city image (Oshimi and Harada, 2019). The construct of behavioural intention, from...