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Will Small Biz Get Sarbox Impunity?
A proposed investor-protection bill includes an exemption for small companies from the Sarbanes-Oxley auditor-attestation requirement. November 4, 2009
Heads Should Have Rolled at Raters: Congresswoman
California's Jackie Speier shows no patience for excuses from leaders at Moody's and Standard & Poor's. October 1, 2009
Lawsuit to Turn on Fair-Value Feud?
GAAP is moot in bankruptcy court, as fair-value estimates will help determine whether claims of insolvency are valid in a hotly contested case. September 2, 2009
FASB Rethinks Lawsuit-Accounting Plan
The board is taking its time revising its contentious proposal to expand requirements for disclosures about potential litigation losses. August 20, 2009
How some companies are getting a better handle on outside legal bills. August 19, 2009
How Much Should You Reveal to the IRS?
Textron has spent three years fighting the IRS over access to tax accrual work papers that would, among other things, tell the agency exactly how confident the company was in its ability to prevail in any tax challenges. August 19, 2009
SEC Zeroes In on Sale-leasebacks
The regulator settles with two companies, Terex and GE, over alleged schemes to recognize revenue prematurely. August 13, 2009
A Renewed Push to Hook Companies for Counterparties' Actions
Investor advocates prod for expanding which companies can be considered primarily responsible for securities fraud. But opponents say a change in law would raise the cost of doing business. August 11, 2009
Treasury Treads Lightly on Rating Reform
A top Treasury official says proposed reforms walk a fine line between interfering with the rating agencies' business and giving the raters too much credence. August 5, 2009
Feds Oil Up Their Antibribery Machine
Why should CFOs worry? Their liability for signing off under the Sarbanes-Oxley Act is one reason. Another: their responsibility for corporate compliance. July 29, 2009