SEC Proposes Disclosure Rules For Critical Accounting Policies

Topics:
Investor Relations
Tags:
Accounting,
Finance,
Financial Services,
Latham & Watkins,
Operational Accounting,
SEC
Source:
Latham & Watkins

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Overview: The Securities and Exchange Commission published for comment a proposed rule that, if adopted, will impose major additional reporting obligations for public companies. This article summarizes the proposed rule, which would amend Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A) to require companies to identify and discuss their critical accounting policies in filings with the Commission.

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Format: HTML | Date: Jul 2002 | Pages: 1

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