La SEC fait un pas attendu vers un assouplissement des règles comptables - RDE nº 07-186
Auteur | Legal News |
L'autorité américaine de régulation des marchés financiers entend assouplir les procédures de contrôles internes établies par la loi Sarbanes-Oxley, adoptée en 2002 à la suite des scandales financiers d'Enron et de Worldcom. Les autorités se pencheront sur la section du texte qui oblige les sociétés américaines cotées en bourse à mettre en place un système de contrôle fiscal interne, puis de faire vérifier par des auditeurs externe que ces procédures sont bien respectées. Actuellement, les sociétés cotées outre- Atlantique doivent effectuer un rapprochement entre les comptes présentés selon les International Financial Reporting Standards (IFRS), les normes internationales édictées par l'International Accounting Standards Bord (IASB) et leurs équivalents américaines US Generally Accepted...
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