The Sarbanes-Oxley Act. MBA|商業線上App不用買-HotApp4Game

This unique mobile course outlines multiple contemporary corporate scandals and teaches you how these scandals have affected developments in current finance and accounting legislation and practices.

Included Chapters:

•Accounting Scandals Bring About New Guidelines and Legislation

•Points of Controversy

•Recent Financial Restatements

•Stock Options Controversy: To Expense or Not to Expense

•FASB No. 123 (Accounting for Stock-Based Compensation)

•FASB No. 123R (revised 2004) Requires options expensing

•Stock Options Backdating: Illegal Practice

•FASB’s Consolidation Principles for special-purpose entities (SPEs)

•The New York Stock Exchange’ s corporate governance rules

•SEC Approves Rules to Address Analyst Conflicts

•SEC Tightens Its Deadlines for Disclosure

•The Association for Investment Management and Research’s Proposal: the objectivity of analysts' stock research

•The Sarbanes-Oxley act (Corporate Responsibility law)

•Corporate governance computer Software and Information Technologies

•Section 404 of the Sarbanes-Oxley Act

•The SOX Section 302 and Section 906 Considerations

•Good Governance

•Corporate social responsibility

•Business ethics

Features:

•Full course text divided by chapter and section

•Interactive flashcards for subject review

•Comprehensive chapter-level tests

•Explanations of right and wrong answers

•No Internet connection requirement

It is developed by the market leader DIGI117 LTD based on the work of Professor and bestselling author Dr. Jae K. Shim.

Dr. Jae K. Shim is one of the most respected business experts in the world. He is a Professor of Business at California State University, Long Beach and CEO of Delta Consulting Company, a financial consulting and training firm.