Financial Reporting

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6 resources

	Title	Resource Type	Date
Articles
1	Fair value accounting: what's all the fuss about? Fair value accounting is often difficult to apply and poorly understood outside of accounting circles. This article sets out how fair value accounting works under both the US Generally Accepted Accounting Principles (US GAAP) and International Financial Reporting Standards (IFRS), and analyses the role of fair value accounting in the current financial crisis.	Articles	29-Apr-2009
2	Avoiding US reporting obligations: exemptions for non-US ... An overview of the steps a non-US corporate issuer must take if it wishes to avoid becoming subject to US reporting obligations.This article is part of the PLC US Special Report, which was published to mark the launch of PLC's first US services.	Articles	11-Nov-2008
3	Company reporting: topping up UK annual reports for the US A summary of the major disclosure items that a typical UK company listed on the Main Market of the London Stock Exchange would have to add to its UK annual report to generate an annual report on Form 20-F.This article is part of the PLC US Special Report, which was published to mark the launch of PLC's first US services.	Articles	11-Nov-2008
4	Ongoing reporting obligations: requirements for foreign private ... An examination of the ongoing US reporting obligations and securities compliance obligations for non-US companies.This article is part of the PLC US Special Report, which was published to mark the launch of PLC's first US services.	Articles	11-Nov-2008
Updates
1	Review of Equator Principles On 19 October 2010, the Equator Principles Association launched a strategic review of the Equator Principles, with a view to these being maintained as the "gold standard" in environmental and social risk management for project finance.	Legal Update: archive	09-Nov-2010
2	US power companies forced to disclose climate change risks ... An update on an agreement reached between Dynegy Inc and the Attorney General of the state of New York, on 23 October 2008, requiring Dynegy to make disclosures about climate change risks in its annual report on Form 10-K to be filed with the US Securities and Exchange Commission. This update includes an analysis of the implications of this development for companies in the UK.	Legal Update: archive	11-Nov-2008

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