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.

(Is this item miscategorized? Does it need more tags? Let us know.)

Format: PDF | Date: Apr 2002 | Pages: 24


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