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	<title><![CDATA[capital eyes Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to capital eyes]]></description>
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		<title><![CDATA[Why SOX May Cause “Nanocaps” To Liquidate, Sell Or Go Private]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=58183]]></link>
		<description><![CDATA[The increased costs of complying with the new Sarbanes-Oxley Act may be too high for many companies. As a result, one-third of U.S. public companies will likely be liquidated or sold, merged or taken private in the next few years. The cost for nanocap companies remaining public will, therefore, be...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 01 Jul 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/cost.html"><![CDATA[Cost]]></category>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/audit.html"><![CDATA[Audit]]></category>
		<category domain="http://resources.bnet.com/topic/sarbanes-oxley+act.html"><![CDATA[Sarbanes-Oxley Act]]></category>
		<category domain="http://resources.bnet.com/topic/capital+eyes.html"><![CDATA[Capital Eyes]]></category>
		<category domain="http://resources.bnet.com/topic/sarbanes-oxley.html"><![CDATA[Sarbanes-Oxley]]></category>
		<category domain="http://resources.bnet.com/topic/regulatory+compliance.html"><![CDATA[Regulatory Compliance]]></category>
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		<title><![CDATA[Deal Makers Beware—More Changes to Accounting for Acquisitions on the Horizon]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=58502]]></link>
		<description><![CDATA[The FASB's latest proposal would alter some longstanding accounting practices and could affect how transactions are structured. To date, the market has not made much noise regarding the proposed rules. Using a contingent consideration arrangement that qualifies as equity, since the proposed rules exempt arrangements considered equity from subsequent re-measurement....]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sat, 01 Mar 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/acquisition.html"><![CDATA[Acquisition]]></category>
		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[Equity]]></category>
		<category domain="http://resources.bnet.com/topic/arrangement.html"><![CDATA[Arrangement]]></category>
		<category domain="http://resources.bnet.com/topic/capital+eyes.html"><![CDATA[Capital Eyes]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
		<category domain="http://resources.bnet.com/topic/operational+accounting.html"><![CDATA[Operational Accounting]]></category>
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		<title><![CDATA[Six Key Tests Of An Acquisition Target’s Revenue-Recognition]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=58180]]></link>
		<description><![CDATA[Intense focus on revenue recognition raises at least two concerns for deal makers. First, studies of detected accounting irregularities have found that more than half of the fraudulent financial reporting cases involve overstated revenue. Second, given the level of attention that the paying to this issue, almost any publicly held...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sun, 01 Dec 2002 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/revenue.html"><![CDATA[Revenue]]></category>
		<category domain="http://resources.bnet.com/topic/acquisition.html"><![CDATA[Acquisition]]></category>
		<category domain="http://resources.bnet.com/topic/capital+eyes.html"><![CDATA[Capital Eyes]]></category>
		<category domain="http://resources.bnet.com/topic/revenue+recognition.html"><![CDATA[Revenue Recognition]]></category>
		<category domain="http://resources.bnet.com/topic/operational+accounting.html"><![CDATA[Operational Accounting]]></category>
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		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
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	<item>
		<title><![CDATA[How Accounting Executives Looked the Wrong Way]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=58506]]></link>
		<description><![CDATA[As confidence in the capital markets has been shattered, chief executives have fallen under suspicion; so, too, have analysts, investment bankers, lawyers and, of course, the auditors. Large, decentralized accounting organizations have been consolidated and relocated to shared service centers, leading to job cuts among accounting staff. Probably the most...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sun, 01 Sep 2002 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/capital+eyes.html"><![CDATA[Capital Eyes]]></category>
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