For LAFs and accelerated filers (AFs), the final rule establishes a materiality threshold for Scope 1 and Scope 2 emissions, only requiring disclosure of these emissions if the threshold is met. For applicable LAFs and AFs, an extension is provided allowing applicable registrants to postpone the ...
For AFS debt securities, if the fair value is less than cost and the Company intends to hold the security or it is more-likely-than-not that the Company will not be required to sell the security, the Company would record any applicable credit-related impairment through an allowance for ...
Many companies already include climate-related disclosure in some form in their SEC filings and voluntary reports, but the final rules mandate significant new disclosure content. Although many companies have been preparing to adjust to a new disclosure paradigm in the two years since the climate-rela...
AITR应在次年4月15日之前向 BIR 提交。经审计的财务报表 (Audited Financial Statements简称"AFS") 和关联方交易(BIR Form No. 1709)等所需附件应同时提交。根据税法第232条(Section 232 of the Revised Tax Code),年销售总额、收入或产出超过三百万披索的公司、合伙企业或自然人提交的AFS必须经注册会计师(CPA)...
ASIC has released Information Sheet 281 FAQS: Relevant providers – Accessing the experienced provider pathway (INFO 281) to provide guidance to financial advisers and Australian financial services (AFS) licensees a...
73007-01517 Slave CPH BD Circuit Board Kit <br>Applied Biosystems 230A HPEC DNA Separation System<br>ASM Epitaxy EPI Reactor Loader/Robot w/AFS 1250 Accubot<br> MRC/Materials Research/TEL PN: 53-0024-003 1.3L Amp<br>Du Pont DuPont MT-110 Multiple Hot Riveting Machine<br>CTI Network Inte...
That influence recently took the form of a book that will not be immediately published – a conservative manifesto by Kevin Roberts, the president of the Heritage Foundation and the face of Project 2025, which was supposed to come out next month but has now been pushed until after the ...
Selenium is a non-metal with several allotropes: a black, vitreous form with an irregular crystal structure three red-colored forms with monoclinic crystal structures and a gray form with a hexagonal crystal structure, the most stable and dense form of the element. One of the most common uses...
'afs': '1-LAF', 'wksi': 0, 'fye': '0930', 'form': '8-K', 'period': 20230430, 'fy': nan, 'fp': None, 'filed': 20230510, 'accepted': '2023-05-10 16:31:00.0', 'prevrpt': 0, 'detail': 0, 'instance': 'ny20007635x4_8k_htm.xml', 'nciks': 1, 'aciks': None}...
In addition, ASC 326 changed the accounting for available-for-sale (AFS) debt securities to require credit losses to be presented as an allowance rather than as a write-down to align the income statement recognition of credit losses on AFS debt securities with the reporting period in which the...