Annotation Never before has a single reference provided such quick access to critical aspects of financial reporting. In addition to covering the Sarbanes-Oxley Act, SEC rules and regulations, standards of the Independence Standards Board and the AICPA and requirements of the New York Stock Exchange, NASDAQ, and the American Stock Exchange, the Financial Reporting Handbook tackles important underlying themes such as the centrality of the audit committee, the individual responsibility of executives, and the integrity of the outside auditor. Best of all, the Financial Reporting Handbook will be updated every quarter with the relevant laws and regulations that are developed and implemented.The project for this year has been to examine the much more significant topic of the possible use of IFRS by U.S. issuers. We put out a concept release on this last August, 13 and held two roundtables in December, at which we received a great deal of very thoughtful input.14 Back in February, Chairman ... to U.S. GAAP , a#39; December 21, 2007, available at http://www.sec.gov/rules/final/2007/33-8879. pdf.
|Title||:||Financial Reporting Handbook|
|Author||:||Michael R. Young|
|Publisher||:||Aspen Publishers Online - 2003|