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Study Pursuant to Section 108(d) of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System Submitted to Committee on Banking, Housing, and U
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Document Date: 2009-09-29 14:54:26

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File Size: 144,50 KB

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City

Study Principles / /

Company

Company A / Company B / /

Continent

Europe / /

Country

United States / /

Currency

USD / /

Event

Reorganization / M&A / /

Facility

American Institute / Public Accountants AIA American Institute of Accountants AICPA American Institute / /

IndustryTerm

desired accounting results / substantive accounting principle / appropriate accounting answer / objectives-oriented accounting standards / rules prohibiting auditors / principles-based accounting standard setting / rigid and detailed accounting standards / accounting method / appropriate accounting treatment / company management / appropriate accounting / investment banks / external auditors / principles-based accounting system / principles-based accounting / substantive accounting objectives-more / substantive accounting objectives / desired accounting result / principles-based accounting standards / rules-based accounting standards / corporate accounting scandals / inconsistent accounting / historical product / principles-based accounting standard / certain non-audit services / /

Organization

Accounting Standards Executive Committee / United States Senate / United States House of Representatives office / Congress / International Accounting Standards Board / AIA American Institute / American Institute / Standard IMA Institute of Management / Public Company Accounting Oversight Board / African Union / Accounting Principles Board / United States Securities and Exchange Commission / European Commission / United States Securities and Exchange Commission Committee Committee / Committee on Financial Services / AICPA American Institute / Chief Accountant Office / U.S. Securities and Exchange Commission / Securities and Exchange Commission / Committee on Banking / Housing / and Urban Affairs / /

Position

corporate counsel / Principles-Based Accounting System Executive / model for principles-based accounting standards / analysts and investment advisors / Executive / Major / straight-forward / representative / auditor / analyst / /

ProgrammingLanguage

EC / /

SocialTag