Financial Reporting-Enron Implications
- Topics:
- Reporting and Control
- Tags:
- BDO Seidman,
- Finance,
- Financial,
- Financial Accounting,
- GAAP
- Source:
- BDO Seidman
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Overview: This article is about preparation of financial reports. It explains the crucial considerations when reforming the reporting system. the reporting system consists of: Corporate insiders including internal auditors, audit committees, boards of directors, and chief executive officers and other senior executives as preparers and users of reports; External auditors, credit and equity analysts, and the business media who use corporate disclosures and other information to produce their own reports; and Policymakers and enforcing agencies, including the FASB, AICPA, and others who determine generally accepted accounting principles, Congress, the SEC, state and federal justice departments, and the courts.
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Format: PDF | Date: Apr 2002 | Pages: 24



