TITLE

Concerns About Value Prompt New Thinking

AUTHOR(S)
Millman, Gregory J.
PUB. DATE
October 2002
SOURCE
Financial Executive;Oct2002, Vol. 18 Issue 7, p22
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This article focuses on the concept of reevaluating accounting standards in light of a series of corporate scandals in 2002. The Generally Accepted Accounting Standards (GAAP) and the Management Discussion & Analysis (MD&A) and the two concepts under the most scrutiny. Accounting bodies like the Financial Accounting Standards Board or regulators like the Securities and Exchange Commission are examining how existing guidelines pertain to changing business conditions. The general idea is that intangibles play an important role in a company's valuation.
ACCESSION #
11910486

 

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