What is Sarbanes-Oxley?:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
McGraw-Hill
2004
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 114 S. |
| ISBN: | 0071437967 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804132748054495232 |
|---|---|
| adam_text | CONTENTS PREFACE XI 1. AN OVERVIEW OF THE SARBANES-OXLEY ACT 1 WHAT THE
ACT DOES 1 REPORTS COVERED 4 CONTENT OF CERTIFICATION 4 FORM OF
CERTIFICATION 6 LIABILITY FOR FALSE SECTION 302 CERTIFICATION 7 SECTION
906 CERTIFICATION 8 METHOD OF SUBMISSION 8 AMENDMENTS 9 PENALTIES 9 2.
DISCLOSURE CONTROLS AND PROCEDURES 10 DISCLOSURE CONTROLS AND PROCEDURES
10 INTERNAL CONTROL OVER FINANCIAL REPORTING 15 DIFFERENCES BETWEEN
INTERNAL CONTROL OVER FINANCIAL REPORTING AND DISCLOSURE CONTROLS AND
PROCEDURES 20 EFFECTIVE DATES 20 RECOMMENDATIONS 21 3. MANAGEMENT S
DISCUSSION AND ANALYSIS 23 OFF-BALANCE SHEET DISCLOSURES 23 AGGREGATE
CONTRACTUAL COMMITMENTS 27 CRITICAL ACCOUNTING POLICIES: PROPOSED
DISCLOSURE REQUIREMENTS 29 4. NON-GAAP FINANCIAL MEASURES (REGULATION G)
35 REGULATION G 35 USING NON-GAAP FINANCIAL MEASURES IN SEC FILINGS 37
FORM 8-K: FILING EARNINGS RELEASE 39 5. REAL-TIME DISCLOSURES AND
INCREASED SEC REVIEW OF PERIODIC REPORTS 42 SHORTENED DEADLINES FOR 10-K
AND 10-Q 42 INCREASED SEC REVIEW OF PERIODIC REPORTS 44 VLL VIII
CONTENTS 6. CORPORATE GOVERNANCE STANDARDS 46 THE BOARD OF DIRECTORS 46
DIRECTOR INDEPENDENCE CRITERIA 48 NYSE PROPOSALS 48 OTHER BOARD
COMMITTEES 50 NYSE PROPOSALS 50 NASDAQ PROPOSALS 51 SHAREHOLDER APPROVAL
REQUIREMENTS FOR EQUITY COMPENSATION PLANS 52 7. THE AUDIT COMMITTEE 54
REQUIREMENTS 54 APPROVAL OF AUDIT ENGAGEMENTS AND OF NON-AUDIT SERVICES
TO BE PROVIDED BY AN AUDITOR 56 REQUIRED REPORTS TO THE AUDIT COMMITTEE
56 CODE OF ETHICS FOR SENIOR FINANCIAL OFFICERS AND CHIEF EXECUTIVE
OFFICERS 58 ATTORNEY REPORTS OF MATERIAL VIOLATIONS 59 NYSE PROPOSALS 59
NASDAQ PROPOSALS 62 8. CODES OF CONDUCT AND ETHICS, GOVERNANCE
GUIDELINES 65 SARBANES-OXLEY ACT AND SEC IMPLEMENTING RULES 65 NYSE
PROPOSALS 67 NASDAQ PROPOSALS 68 EDUCATION AND TRAINING OF DIRECTORS 68
9. OTHER STANDARDS APPLICABLE TO DIRECTORS OR OFFICERS 69 PROHIBITION ON
PERSONAL LOANS 69 REPORTING INSIDER TRADING 69 INSIDER TRADING DURING
PENSION FUND BLACKOUT PERIODS 70 FORFEITURE OF CERTAIN BONUSES AND
PROFITS 72 IMPROPER INFLUENCE ON CONDUCT OF AUDITS 72 TEMPORARY FREEZE
AUTHORITY FOR THE SEC 73 10. AUDITOR INDEPENDENCE 75 COOLING OFF AFTER
EMPLOYMENT RELATIONSHIPS 75 SCOPE OF SERVICES PROVIDED BY AUDITORS 76
PARTNER ROTATION 79 AUDIT COMMITTEE OVERSIGHT OF THE ENGAGEMENT 80
COMMUNICATION WITH THE AUDIT COMMITTEES 81 EXPANDED DISCLOSURE 83
COMPENSATION 84 11. OVERSIGHT BOARD AND REGULATION 85 ESTABLISHMENT AND
ADMINISTRATIVE PROCEDURES 85 REGISTRATION WITH THE BOARD 86 AUDITING,
QUALITY CONTROL, AND INDEPENDENCE STANDARDS AND RULES 87 INSPECTIONS OF
REGISTERED PUBLIC ACCOUNTING FIRMS 87 INVESTIGATIONS AND DISCIPLINARY
PROCEEDINGS 87 FOREIGN PUBLIC ACCOUNTING FIRMS 88 SEC OVERSIGHT,
ACCOUNTING STANDARDS, AND FUNDING 88 EFFECTIVE DATE AND TRANSITION 89
12. ATTORNEY PROFESSIONAL RESPONSIBILITY (SECTION 307) 90 THE ATTORNEY S
REPORTING OBLIGATION 91 TO WHOM DOES AN ATTORNEY OWE A RESPONSIBILITY?
91 AN ATTORNEY S REPORTING OBLIGATION 91 THE OBLIGATIONS OF
INVESTIGATING AND DEFENDING ATTORNEYS 94 RESPONSIBILITIES OF SUPERVISORY
ATTORNEYS 95 RESPONSIBILITIES OF SUBORDINATE ATTORNEYS 96 13. EMPLOYEE
WHISTLE-BLOWER PROTECTION 97 SECTION 806 97 PROCEDURE 98 REMEDIES 98 14.
MISCONDUCT, PENALTIES, AND STATUTES OF LIMITATIONS 100 CRIMINALIZATION
OF MISCONDUCT 100 INCREASED PENALTIES AND OTHER REMEDIES 101 STATUTE OF
LIMITATIONS FOR SECURITIES FRAUD LENGTHENED 102 BAR TO FUTURE SERVICE
103 THE ACT 103 NYSE PROPOSALS 103 NASDAQ PROPOSALS 104 INDEX 111
|
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| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Book |
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| geographic | USA |
| geographic_facet | USA |
| id | DE-604.BV019327325 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T19:57:45Z |
| institution | BVB |
| isbn | 0071437967 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-012794333 |
| oclc_num | 54451252 |
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| physical | XIV, 114 S. |
| publishDate | 2004 |
| publishDateSearch | 2004 |
| publishDateSort | 2004 |
| publisher | McGraw-Hill |
| record_format | marc |
| spelling | Lander, Guy P. Verfasser aut What is Sarbanes-Oxley? Guy P. Lander New York [u.a.] McGraw-Hill 2004 XIV, 114 S. txt rdacontent n rdamedia nc rdacarrier États-Unis - Sarbanes-Oxley Act of 2002 United States. Sarbanes-Oxley Act of 2002 USA Sarbanes-Oxley Act of 2002 (DE-588)4731664-0 gnd rswk-swf Accountantscontrole gtt Administrateurs de sociétés - Droit - États-Unis Corporate governance gtt Divulgation d'informations - Droit - États-Unis Entreprises - Comptabilité - Droit - États-Unis Gouvernement d'entreprise - Droit - États-Unis Wetten gtt États financiers - Droit - États-Unis Recht Corporate governance Law and legislation United States Corporations Accounting Law and legislation United States Directors of corporations Legal status, laws, etc. United States Disclosure of information Law and legislation United States Financial statements Law and legislation United States USA USA Sarbanes-Oxley Act of 2002 (DE-588)4731664-0 u DE-604 SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=012794333&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Lander, Guy P. What is Sarbanes-Oxley? États-Unis - Sarbanes-Oxley Act of 2002 United States. Sarbanes-Oxley Act of 2002 USA Sarbanes-Oxley Act of 2002 (DE-588)4731664-0 gnd Accountantscontrole gtt Administrateurs de sociétés - Droit - États-Unis Corporate governance gtt Divulgation d'informations - Droit - États-Unis Entreprises - Comptabilité - Droit - États-Unis Gouvernement d'entreprise - Droit - États-Unis Wetten gtt États financiers - Droit - États-Unis Recht Corporate governance Law and legislation United States Corporations Accounting Law and legislation United States Directors of corporations Legal status, laws, etc. United States Disclosure of information Law and legislation United States Financial statements Law and legislation United States |
| subject_GND | (DE-588)4731664-0 |
| title | What is Sarbanes-Oxley? |
| title_auth | What is Sarbanes-Oxley? |
| title_exact_search | What is Sarbanes-Oxley? |
| title_full | What is Sarbanes-Oxley? Guy P. Lander |
| title_fullStr | What is Sarbanes-Oxley? Guy P. Lander |
| title_full_unstemmed | What is Sarbanes-Oxley? Guy P. Lander |
| title_short | What is Sarbanes-Oxley? |
| title_sort | what is sarbanes oxley |
| topic | États-Unis - Sarbanes-Oxley Act of 2002 United States. Sarbanes-Oxley Act of 2002 USA Sarbanes-Oxley Act of 2002 (DE-588)4731664-0 gnd Accountantscontrole gtt Administrateurs de sociétés - Droit - États-Unis Corporate governance gtt Divulgation d'informations - Droit - États-Unis Entreprises - Comptabilité - Droit - États-Unis Gouvernement d'entreprise - Droit - États-Unis Wetten gtt États financiers - Droit - États-Unis Recht Corporate governance Law and legislation United States Corporations Accounting Law and legislation United States Directors of corporations Legal status, laws, etc. United States Disclosure of information Law and legislation United States Financial statements Law and legislation United States |
| topic_facet | États-Unis - Sarbanes-Oxley Act of 2002 United States. Sarbanes-Oxley Act of 2002 USA Sarbanes-Oxley Act of 2002 Accountantscontrole Administrateurs de sociétés - Droit - États-Unis Corporate governance Divulgation d'informations - Droit - États-Unis Entreprises - Comptabilité - Droit - États-Unis Gouvernement d'entreprise - Droit - États-Unis Wetten États financiers - Droit - États-Unis Recht Corporate governance Law and legislation United States Corporations Accounting Law and legislation United States Directors of corporations Legal status, laws, etc. United States Disclosure of information Law and legislation United States Financial statements Law and legislation United States USA |
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