Ethical Obligations

Essay specific features

 

Issue:

Business

 

Written by:

Clifford T

 

Date added:

October 6, 2013

 

Level:

University

 

Grade:

A

 

No of pages / words:

4 / 1053

 

Was viewed:

1421 times

 

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Essay content:

The Financial Accounting Standards Board (FASB), Securities Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) are three such agencies. The FASB is an organization that is not for profit. Since 1973, the Financial Accounting Standards Board (FASB) has been the designated organization, in the private sector, for establishing standards of financial accounting this includes reporting...
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The FASB regulates auditors of publicly traded companies. They are officially recognized as authoritative by the Securities and Exchange Commission (Financial Reporting Release No. 1, Section 101 and reaffirmed in its April 2003 Policy Statement) and the American Institute of Certified Public Accountants (Rule 203, Rules of Professional Conduct, as amended May 1973 and May 1979) (FASB [FASB],3 )...
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