Non-GAAP earnings: International overview and suggestions for future research

This paper shows how non-generally accepted accounting principles (GAAP) earnings have been found to be more informative than GAAP earnings in several scenarios like countries where non-GAAP disclosures are compulsory and countries where these disclosures are voluntary but regulated

BEREC’s NN QoS Work Overview: QoS monitoring in the context of net neutrality

Trata sobre los objetivos y desafíos de medición de QoS, así como indicadores IAS NN / QoS y arquitectura de medición expuestos durante el International Seminar on Quality of Telecommunication Services, 20 and 21 August 2019, Lima, Perú

Response Regarding Inherited Regulations and Inherited Rulemaking Authorities (Docket No. CFPB-2018-0012)

Response offering comment on the Consumer Federal Protection Bureau\u27s inherited regulations and inherited rulemaking authorities

Response Regarding Bureau External Engagements (Docket No. CFPB-2018-0005)

Response discussing whether the Consumer Federal Protection Bureau should change the way it reaches out to public and the financial industry

Do Harmonised Accounting Standards Lead to Harmonised

The objective of this paper is to investigate the level of harmonisation for IAS 39 Financial Instruments: Recognition and Measurement and to identify if different levels of harmonisation are associated with company-specific factors. Based on Rahman et al. (2002), we used the Jaccard (JACC) index to determine the level of harmonisation between IAS 39 and the financial reporting practice of a broad-based sample of European-listed companies in 2005.We applied regression analysis to identify companies’ specific characteristics that affect the level of convergence of the reporting practice of financial instruments. The results of this study show a high level of harmonisation between accounting practices of European companies included in our sample and IAS 39

Response Regarding Bureau Rulemaking Processes (Docket No. CFPB-2018-0009)

Response discussing whether the Consumer Federal Protection Bureau should alter its procedures for adopting new rules to protect consumers

Response Regarding Bureau Enforcement Processes (Docket No. CFPB-2018-0003)

Response discussing whether the Consumer Federal Protection Bureau should stop taking enforcement actions against companies and people who violate the consumer financial protection laws

Response Regarding the Bureau’s Consumer Complaint and Consumer Inquiry Handling Processes (Docket No. CFPB-2018-0014)

Response discussing whether the Consumer Federal Protection Bureau should change its processes for dealing with consumer complaints and consumer inquiries