To assist program managers with these efforts, the GAO developed this technical appendix, which supplements and complements ...

Learn how the Advanced Internal Rating-Based (AIRB) approach helps financial institutions internally assess credit risk using ...

The National Academies of Sciences, Engineering, and Medicine are private, nonprofit institutions that provide expert advice on some of the most pressing challenges facing the nation and world. Our ...

Background. As part of an international effort to recalibrate how banks calculate their risk‑based capital, U.S. bank regulatory agencies (the “Agencies”) recently proposed major changes to how banks ...

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

Please provide your email address to receive an email when new articles are posted on . Barriers to biopsy acceptance among Black women included lack of pain-related information and use of ...

Banks are urging federal banking regulators to simplify and relax upcoming capital rules, warning that current proposals could overburden lenders and therefore constrain credit to households and ...

A new study suggests that annual mammograms may not be the only effective approach for preventing breast cancer. The research, published in the Journal of the American Medical Association (JAMA), ...