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Materiality concept still evolving

July 17, 2008 — 8:41am ET | By Jim Kim
Recall that AS5 changed the concept of the "likelihood" of material misstatement, adopting the phrase "more than remote" likelihood from "reasonable possibility." That was part of a larger effort to... Read more...

ALSO NOTED: Proxy season is upon us; Sarbox leads to corporate ethics training;

February 12, 2007 — 8:01pm ET

> The passage of Sarbox has led to a new cottage of industry of sorts: Corporate ethics training. Its is growing by leaps and bounds. You may want to consider how many of your employees would... Read more...

Little movement on principles-based accounting

September 4, 2006 — 8:01pm ET

Principles-based accounting has long been seen as a logical alternative to the current rules-based system. The triumph of rules has resulted in a slow shift in the accounting mindset, away from... Read more...

So far, investors not spooked by options scandals

August 7, 2006 — 8:01pm ET

While some suggest the options grant date scandal has the potential to explode into something Enron-sized, it seems that investors are not overly concerned. Forbes.com analyzed the stock... Read more...