By Anthony Tarantino
This well timed source consolidates serious compliance suggestions in an easy-to-access structure, putting U.S. and worldwide regulatory details at your fingertips. including worth past a reference, Dr. Tarantino contains most sensible perform instruments and real-world case stories so managers can see how compliance will be completed at greatest price to their association.
Read Online or Download Compliance Guidebook: Sarbanes-Oxley, COSO ERM, IFRS, BASEL II, OMBs A-123, Best Practices, and Case Studies PDF
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This well timed source consolidates serious compliance assistance in an easy-to-access layout, putting U. S. and worldwide regulatory info at your fingertips. including price past a reference, Dr. Tarantino comprises most sensible perform instruments and real-world case stories so managers can see how compliance could be accomplished at greatest price to their association.
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Extra resources for Compliance Guidebook: Sarbanes-Oxley, COSO ERM, IFRS, BASEL II, OMBs A-123, Best Practices, and Case Studies
Example text
3. ” 4. ” 5. ” 6. ” 7. ” 8. S. S. SOX has generated more interest and controversy than Section 404, which calls for the creation and maintenance of viable internal controls. Over the decades, the SEC has ruled that internal controls include policies, procedures, training programs, and other processes beyond financial controls. ” Companies will need to document and test the adequacy of these internal process controls as well. The SEC has looked to the Committee of Sponsoring Organizations (COSO) for its understanding of internal controls.
3. SEC 17 CFR PARTS 210, 229, 240 and 249, [RELEASE NOS. 33-8128; 34-46464; FR-63; File No. S7-08-02] RIN 3235-AI33, Acceleration of Periodic Report Filing Dates and Disclosure Concerning Website Access to Reports. 4. Parts of this section copied with permission from the publisher, “The Impact of SOX and Corporate Governance on IT,” by Anthony Tarantino, Cutter Consortium, April 2004, Vol. 7, No. 18. 5. This section references and extensively quotes the SEC’s “Additional Form 8-K Disclosure Requirements and Acceleration of Filing Date,” 17 CFR PARTS 228, 229, 230, 239, 240 and 249, RIN 3235-AI47, March 25, 2004.
This, in turn, determines whether the owner is deemed to have sold the asset and whether the issuer using the asset is deemed to have purchased the asset. As a consequence of this approach, the issuer leasing the asset will either recognize the entire leased asset on its books and a liability for all of its contractually required payments, or it will recognize no asset and no liability. The lease accounting guidance either treats the contract as if all of the performance occurs at the beginning of the lease, or as if none of it does.