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Results of National Business Ethic Survey
The Ethics Resource Center has completed its 2007 National Business Ethics Survey, which is a measurement of trends in workplace ethics, and a guide in identifying ethics risks and measures of program effectiveness. The results of the survey suggest that although the number of formal ethics and compliance programs is on the rise, ethical misconduct is still very high.
Disclosures about derivative instruments and hedging activities
Because use and complexity of derivative instruments and hedging activities have increased significantly over the past several years, the Financial Accounting Standards Board has issued FASB Statement No. 161, Disclosures about Derivative Instruments and Hedging Activities, to require enhanced disclosures about derivative instruments and hedging activities.
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McGladrey & Pullen responds to proposed reporting for endowment funds
McGladrey & Pullen, LLP has issued a comment letter related to the content and effective date of proposed FASB Staff Position No. FAS 117-a, Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures.
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