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SEC urges big changes in accounting and reporting

✍ Scribed by Paul Kimmel; Terry Warfield

Publisher
John Wiley and Sons
Year
2004
Tongue
English
Weight
63 KB
Volume
15
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

The Sarbanes‐Oxley Act (SOX) will probably make the discourse between top management, audit committees, and auditors more contentious in the coming years. But the very nature of that discourse may change—if regulators adopt a new approach called “principles‐based accounting.” SOX mandated that the SEC study the usefulness of this approach. And the SEC's report, issued late last year, recommended a move to principles‐based accounting. So what are the implications of this change for top management? © 2004 Wiley Periodicals, Inc.

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