Sarbanes-Oxley Act (404)

Tongue: Russian
Leaves: 32
Category: Library

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✦ Synopsis

Статья 404 закона SOX и соответсвущие коментарии.
С июля 2005 года все неамериканские компании, чьи акции представлены на американском фондовом рынке, должны соответствовать требованиям закона Sarbanes-Oxley (SOX). Положения этого закона определяют требования к документообороту и финансовой отчетности компаний.
SOX вносит значительные изменения в работу финансовых служб и деятельность компаний.
Один из 11 пунктов, пункт 404, вызывает наибольшую озабоченность компаний: акционерные общества должны следовать определенным правилам и иметь соответствующие процедуры для проведения финансовых операций и документооборота.

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