ICFR

AcronymDefinition
ICFRInternal Control Over Financial Reporting (SOX compliance, financial reporting)
ICFRInternational Centre for Financial Regulation (London, UK)
ICFRInstitute for Commercial Forestry Research (South Africa)
ICFRIniziazione Cristiana Dei Fanciulli e Ragazzi (Italian: Christian Initiation of Children and Youth)
ICFRInternational Caravanning Fellowship of Rotarians (UK)
ICFRIran Center for Future Research
ICFRInter-Canyon Fire Rescue (Denver, CO)
ICFRIn-Channel Frequency Response
References in periodicals archive ?
A major part of its focus has centered on auditors' assessments of companies' internal controls over financial reporting (ICFR), as required under the Sarbanes-Oxley Act of 2002.
Moreover, if a cyber incident has occurred during the year, consideration should be given to the impact of the breach on disclosure controls and procedures and ICFR.
The Sarbanes-Oxley Act of 2002 (SOX) increased penalties for financial misreporting and raised auditors' responsibility for internal controls over financial reporting (ICFR).
In our public reports, we describe lots of different ICFR findings.
Bricker then turned the conversation to more specific topics, beginning with internal controls over financial reporting (ICFR), which he said are "key to implementing successfully the new GAAP standards" [i.e., leases, revenue recognition, current expected credit losses].
FIGURE 3: COMPANIES THAT DISCLOSED INEFFECTIVE ICFR 2004 15.7% 2005 12.5% 2006 9.6% 2007 7.9% 2008 5.9% 2009 3.9% 2010 3.4% 2011 4.2% 2012 4.1% 2013 4.8% 2014 5.8% 2015 5.3% Source: Audit Analytics, bit.ly/2Tr4ap9.
p-value Intercept 9.923 0.000 (***) INITIATOR - -0.094 0.004 (***) PAYER - -0.088 0.000 (***) OVERINVEST + -0.020 0.829 UNDERINVEST - -0.710 0.001 (***) INITxOVERINVEST - INITxUNDERINVEST - INEFF + INEFF-SQ + INITxINEFF - INITxINEFF-SQ - FOROPS 0.146 0.000 (***) XDOPS 0.169 0.000 (***) UNQUALIFIED -0.082 0.000 (***) ICWEAK 0.306 0.000 (***) ICFR 0.293 0.000 (***) GOING_CONCERN 0.091 0.038 (**) RESTATEMENT 0.036 0.008 (***) BIG5 0.271 0.000 (***) DECEMBERYE 0.119 0.000 (***) INITIAL 0.024 0.139 LOSS 0.123 0.000 (***) NYSE 0.093 0.000 (***) INVREC 0.508 0.000 (***) ROA -0.308 0.000 (***) DA 0.153 0.000 (***) LIQ -0.020 0.000 (***) LNAT 0.489 0.000 (***) SQSEGS 0.161 0.000 (***) GROWTH -0.001 0.036 (**) Obs.
(SAM = severe acute malnutrition; iCFR = inpatient case fatality rate.) Year SAMiCFR, % 2009 19.3 2010 16.4 2011 13.3 2012 12.7 2013 11.3 2014 11.6 2015 8.9 2016 8.0 Note: Table made from line graph.
Human Rights Monitor and the International Coalition for Freedoms and Rights (ICFR) reported on Friday that a German citizen and his son claimed they were subjected to torture inside Al Amreya police station located in Alexandria.
(2.) Martins N, Ferreira ICFR, Barros L, Silva S, Henriques M.
We thank Keith Crocker, Ole von Hafen, Julien Hugonnier, Christian Laux, Achim Wambach, participants of the 2010 World Risk and Insurance Economics Congress (WRIEC), the conference "Enterprise Risk Management and Corporate Governance for Insurance Firms" organized by ICFR and EDHEC Business School, and two anonymous referees for helpful comments.