Abstract
Sixty-two percent of financial fraud cases prosecuted by the SEC in a recent year involved revenue recognition. Now SEC has issued guidelines that could help your company stay out of trouble. But some charge that the latest Staff Accounting Bulletin (SAB) actually changes the generally accepted accounting principles (GAAP).
Original language | English |
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Pages (from-to) | 57-61 |
Number of pages | 5 |
Journal | Journal of Corporate Accounting and Finance |
Volume | 12 |
Issue number | 1 |
DOIs | |
State | Published - Nov 1 2000 |