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sarbanes-oxley act 2002

Sarbanes-Oxley Act of 2002 Highlights for Foreign Private Issuers: The Sarbanes-Oxley Act 2002 applies to any issuer, including any non-US issuer, that has securities registered or is required to file reports under the Securities Exchange Act of 1934 (the ôExchange Actö). It also applies to an issuer that has filed a registration statement under the Securities Act of 1933...; Tags: Sarbanes-Oxley Act, Shearman & Sterling LLP, Sarbanes-Oxley Act 2002, Securities Act, Sarbanes-Oxley, Regulatory Compliance, Regulations, Government, Financial Accounting, Finance, Human Resources, Policies And Procedures; White papers 2002-08-02

Commentaries on principles- vs. rules-based standards. (Commentary).: The following three commentaries examine different facets of the escalating debate over the degree of specificity or "rules" appropriate in financial accounting standards, prompted to some extent by the Sarbanes-Qxley Act of 2002 and the fraudulent financial reporting scandals that preceded it. These articles are based in part on materials...; Tags: FINANCE, financial, Financial Accounting Standards Board, specificity, standards; Research articles 2003-03-01