The endless quest for integrity in financial reporting
Article Abstract:
Attorneys can contribute to the integrity of financial reporting by learning accounting rules and guiding clients in meeting reporting standards. Accountants can contribute by helping develop principles for internal controls and external auditing which fit with business reality. Accountants must also maintain auditing independence to avoid partiality.
Publication Name: Annual Institute on Securities Regulation
Subject: Law
ISSN: 0195-5756
Year: 1998
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Private placements - recent developments and current issues
Article Abstract:
The US Supreme Court's 1995 decision in Gustafson v. Alloyd Co. has had implications for the liability of private securities placement. Hedging and AB exchange offers must be carefully planned. Issues to consider when making private securities placements are discussed.
Publication Name: Annual Institute on Securities Regulation
Subject: Law
ISSN: 0195-5756
Year: 1998
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Recent developments in financial accounting and reporting matters
Article Abstract:
The SEC, Financial Accounting Standards Board (FASB), and the Accounting Standards Executive Committee of the AICPA (AcSEC) have rules regarding the financial statements for US public companies. 1995-1996 activities of these agencies are surveyed.
Publication Name: Annual Institute on Securities Regulation
Subject: Law
ISSN: 0195-5756
Year: 1996
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