Defining Issues : SEC Proposals On Disclosing Off-Balance-Sheet Arrangements And On “Pro Forma” Reporting

Topics:
Financial Statements,
Line of Business Reporting,
Sarbanes Oxley Compliance
Tags:
Finance,
Sarbanes-Oxley,
Sales Force Management,
Sales,
Regulatory Compliance,
Regulations,
Policies And Procedures,
KPMG International,
Human Resources,
Government,
...
Source:
KPMG International

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Overview: The SEC’s new proposals to require disclosures of material off-balance-sheet items and to change how companies disclose or otherwise release “pro forma” measures of financial performance would go beyond codifying the Commission’s previously expressed views. The threshold for disclosing off-balance-sheet items in MD&A would be lower, and “pro forma” earnings presentations would become part of the formal reporting system. The proposals implement Sections 401 (a) and (b) and 409 of the Sarbanes-Oxley Act.

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Format: PDF | Size: 30KB | Date: Nov 2002 | Pages: 4

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