Where is the SEC heading on accounting enforcement and disclosure?

• Autores: Stephen Barlas
• Localización: Strategic Finance, ISSN-e 1524-833X, Vol. 96, Nº. 6, 2014, págs. 16-18
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The article discusses the U.S. Securities and Exchange Commission's (SEC's) evolving approach to accounting enforcement and disclosure. SEC chair Mary Jo White has said her agency is working with the Financial Accounting Standards Board to improve financial statements from the perspective of disclosure. SEC staff member Keith Higgins has said the SEC is looking for redundancies between its own requirements and those of Generally Accepted Accounting Principles (GAAP).