Restate And Main

Topics:
Strategic Management Tools
Tags:
Accounting,
CFO Publishing Corp.,
Finance,
Financial,
Financial Accounting,
Financial Planning,
Financial Services,
Financial Statements,
Operational Accounting
Source:
CFO Publishing

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Overview: From the executive summary: ‘The problems applying accounting rules, human and system errors, and fraudulent behavior are the three primary causes for accounting errors. The recent fraudulent activities led to new rules and greater public scrutiny of the financial reporting system. While companies were required to issue both quarterly and annual financial statements, it was a bit worrisome that the statements were reduced to audited annual financial statements.’ The paper examines this issue in detail.

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Format: HTML | Date: Jan 2003 | Pages: 3

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