Download e-book for kindle: Compliance Guidebook: Sarbanes-Oxley, COSO ERM, IFRS, BASEL by Anthony Tarantino

By Anthony Tarantino

ISBN-10: 0471792578

ISBN-13: 9780471792574

This well timed source consolidates serious compliance tips in an easy-to-access structure, putting U.S. and international regulatory details at your fingertips. including price past a reference, Dr. Tarantino contains top perform instruments and real-world case stories so managers can see how compliance will be accomplished at greatest price to their association.

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Extra resources for Compliance Guidebook: Sarbanes-Oxley, COSO ERM, IFRS, BASEL II, OMBs A-123, Best Practices, and Case Studies

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S. SOX Section 401: Off-Balance Sheet Arrangements 13 transactions can take many forms and include many different terms. Yet, despite this diversity in leasing arrangements, all leases receive one of two opposing accounting treatments; either the lease is treated as if it were a sale or as if it were a rental. , the lessor) and a purchase of an asset financed with debt by the issuer using the asset (referred to as the ‘whole-of-the-asset’ approach). This kind of lease is called a ‘capital lease’.

SOX SEC Final Rule, Management’s Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports, 17 CFR PARTS 210, 228, 229, 240, 249, 270 and 274, RELEASE NOS. 33-8238; 34-47986; IC-26068; File Nos. S7-40-02; S7-06-03. Internal Control-Integrated Framework Executive Summary, COSO web site. This section references and extensively quotes the SEC’s Final Rule: Management’s Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports, 17 CFR PARTS 210, 228, 229, 240, 249, 270 and 274 [RELEASE NOS.

The range in error rates depends on the complexity of the spreadsheet being tested. ”16 According to PWC, spreadsheets have resulted in material events and financial restatements and have been used to perpetuate fraud. Therefore, they represent significant risks, which are difficult to mitigate. PWC noted the example of a utility company that suffered a $24 million fraud through the manipulation of spreadsheets. Section 404 has stressed even well run organizations to standardize, document, train, and test the key controls in running their businesses.

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Compliance Guidebook: Sarbanes-Oxley, COSO ERM, IFRS, BASEL II, OMBs A-123, Best Practices, and Case Studies by Anthony Tarantino


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