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The Securities and Exchange Commission (SEC) is well under way with promulgating rules to implement provisions of the Sarbanes-Oxley Act of 2002, and several rules have received much attention due to the perceived additional burdens placed on management. However, one proposed rule has received comparatively little attention, and may have a large impact on how a company operates: the Disclosure in Management's Discussion and Analysis about the Application of Critical Accounting Policies rule.
September 08, 2003 at 12:00 AM
1 minute read
The original version of this story was published on National Law Journal
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