Disclosure Of Off-Balance Sheet Arrangements
Mondaq Business Briefing › United States Law Articles in English (2003)
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Disclosure Of Off-Balance Sheet Arrangements
"Transparency" and "accountability" have been two of the primary goals of the Sarbanes-Oxley Act of 2002, the federal legislation enacted last summer in response to the corporate finance and accounting scandals that began with Enron, Tyco and WorldCom. Much of the law and the SEC initiatives that followed have ad...
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