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- a sum set aside in the accounts of an organization in anticipation of a future expense, often for doubtful debts.
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- The Sarbanes-Oxley Act of 2002-KRAMER LEVIN NAFTALIS & FRANKEL
- The Act is a response to recent corporate failures and accounting scandals. It has major implications for corporations, their directors and officers, as well as investment banks, accounting firms and lawyers. The major provisions of the Act include the following: CEO/CFO Certifications, Prohibition on Corporate Loans, Accelerated Section 16 Disclosure....
- White papers 2002-08-01
- Congressional Approval Of Major Corporate Accounting And Governance Reform Legislation: Sarbanes-Oxley Act Of 2002
- From the executive summary: ‘The provisions of the Sarbanes-Oxley Act apply only to public companies and the public accounting firms that prepare or issue audit reports for the companies. The Act does not exempt foreign private issuers from its requirements; however, under the rulemaking authority the Securities and Exchange Commission,...
- White papers 2002-07-29
- Corporate Compliance: The Whistleblower Provisions Of The Sarbanes-Oxley Act Of 2002
- The Sarbanes-Oxley Act requires the public companies to follow a code of business ethics and keep a check on the fraudulent workings of the organizations. The provisions are laid down in the enforcement scheme of the Act that includes administrative, civil, and criminal enforcement mechanisms and provide both corporate and...
- White papers 2002-12-01
- Sarbanes-Oxley - What It Means For Private Companies
- From the executive summary: 'While most of the provisions of the Sarbanes-Oxley Act apply by their terms only to public companies, some of the provisions also apply to private companies. Other provisions may serve as "best practices" that well-governed private companies may wish to adopt.' The paper examines implications of...
- White papers 2003-06-01
- Nondisclosure Agreements, Whistleblowers, And Sarbanes-Oxley
- Whistleblowers are persons who report irregularities or misconduct to higher authorities in organizations. The Sarbanes-Oxley Act of 2002 contains provisions for protecting the whistleblowers' interests in the organization. The paper examines these provisions and elucidates their implications.
- White papers 2003-04-21
- Provisions Of Sarbanes-Oxley Affecting Private Companies And Individuals
- From the executive summary: ‘Most provisions of the Sarbanes-Oxley Act apply only to public companies, but there are certain provisions that are of general application and extend beyond public companies. The paper summarizes certain provisions of the Act that apply to private companies and to individuals that are not officers,...
- White papers 2003-11-01
- SEC Releases Next Series Of Proposed Rules Related To Sarbanes-Oxley
- The Sarbanes-Oxley Act was enacted to prevent the fraudulent activities occurring in the corporate world. The provisions laid down in the Act created quite an impact on companies, as they became more vigilant in their working. The provisions also resulted in creating transparency within companies. Because of the success of...
- White papers 2003-01-01
- AAFA Applauds Enactment of New CBTPA Footwear Provisions
- The enactment of new footwear provisions for the Caribbean Basin Trade Partnership Act CBTPA on December 3, modifies CBTPA by making virtually all U.S. footwear imports from Central America and the Caribbean including the Dominican Republic duty-free under very flexible rules of origin that allows the use of third-country uppers....
- White papers 2004-12-08
- How State Medical Marijuana Laws Vary: A Comprehensive Review
- Although the federal government formally opposes using marijuana for medicinal purposes, many states have had laws enabling such use since the mid-1970s. Driven by the attitudes of various medical, professional, and policy groups, these state laws have evolved in support of different positions, resulting in a patchwork of approaches. As...
- White papers 2003-06-24
- International Banking in the United States
- This article focuses on a few key provisions of the USA PATRIOT Act that are applicable to banks and the challenge of international banks to comply with them. While the USA PATRIOT Act has been in the news lately regarding reauthorization of some of its more controversial provisions, the provisions...
- White papers 2005-07-06
- Sweeping New Tax Changes Enacted: What Taxpayers and Their Advisors Need to Know About the American Jobs Creation Act of 2004
- In order to make taxpayers aware of the most important provisions of the Jobs Act, below this report sets out an Executive Summary of the new rules and a very brief, non-technical overview of the portions of the Jobs Act most significant to the vast majority of Morgan Lewis' clients....
- White papers 2004-10-01
- Providing Integrated Service Access: Part 2 - Management
- There are many boxes available on the market which allows multi-service provision. Many of these are excellent stand-alone devices but make very little provision for being managed as part of a network. Inalp Networks is not merely delivering a box but is creating and delivering a service delivery platform. This...
- White papers 2001-03-01
- Stretching Your IRA
- When looking into retirement investing options, one may have come across the term 'Stretch IRA'. This is actually not a category of IRA, such as a Traditional, Roth, SEP or SIMPLE IRA; instead, it is more like a financial-planning or wealth-management concept that acts as a provision of the IRAs...
- White papers 2004-07-07
- Direct Marketing - The New Rules
- The majority of this paper focuses on the provisions in the Privacy and Electronic Communications EC Directive Regulations 2003 (the "E-Privacy Regulations") on the use of phone, fax, SMS and - especially - e-mail for direct marketing, and how these issues are addressed in the new Guidance on the E-Privacy...
- White papers 2004-05-26
- Bancolombia S.A. Q3 2007 Earnings Call Transcript
- Question-and-Answer Session Operator [Operator Instructions]. The first question comes from the line of Juan Rebello. Go ahead Juan, your line is open. Unidentified Analyst Okay. Hello? Jorge Londoño Saldarriaga - Chief Executive Officer ...
- Earnings calls 2007-11-08
- The Whistleblower Provisions Of The Sarbanes-Oxley Act Of 2002
- A recent Act seeks to usher in corporate reforms by imposing new accounting requirements and penalties for violating securities laws. These rules govern the public companies. The Act requires that companies encourage employees to come forward with information regarding potential corporate fraud. It prohibits employers from retaliating against employees who...
- White papers 2003-03-31
- Problem Patents: Is Reexamination Truly A Viable Alternative To Litigation?
- This article discusses the current condition of the reexamination system for a third party requester. It focuses on the recent provision for optional inter parts reexamination, its problems and deficiencies, and whether this provision is truly a viable alternative to litigation as envisioned by Congress. It also discuss pending amendments...
- White papers 2002-04-01
- An American Perspective On The New German Anti-Takeover Law
- The new German Takeover Act contains anti-takeover provisions that reject the "board neutrality/shareholder choice" of the rejected draft of the 13th Directive. These anti-takeover provisions may have a particular albeit temporary justification as part of negotiating strategy to obtain a Directive with a "level playing field" approach to a wide...
- White papers 2003-02-01
- CEOs And CFOs Of All Public Companies Must Certify Accuracy Of Periodic Reports Effective Immediately
- On July 30, 2002, President Bush signed into law the Sarbanes-Oxley Act of 2002, sweeping new legislation that overhauls corporate governance requirements, federal disclosure laws and oversight of public accounting firms. While most provisions of the Act are effective only upon future SEC and Public Company Accounting Firm Oversight Board...
- White papers 2002-07-31
- Lifting the Veil of Sarbanex-Oxley
- This article is about the provision of Sarbanes-Oxley Act. It explains the purpose of the act that is intended to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws. The SOB is generally applicable to all companies required to file reports with...
- White papers 2002-12-01
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