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- Title
The Last Mile of Finance GROWING SCRUTINY.
- Authors
Driscoll, Mary
- Abstract
The article looks at the process of preparing corporations' financial statements, as of 2012. The author says that the process has become increasingly complex and difficult, citing factors including a greater number of regulations and disclosure requirements and more complex corporate structures following mergers and acquisitions. Topics include overreliance on spreadsheets, factors leading to a greater likelihood of restatements, and the U.S. Securities and Exchange Commission's requirement for the use of Extensible Business Reporting Language (XBRL) for financial filings.
- Subjects
UNITED States; UNAUDITED financial statements; FINANCIAL statement laws; MERGERS &; acquisitions; CORPORATE finance laws; ELECTRONIC spreadsheets; RESTATEMENT of corporate earnings; UNITED States. Securities &; Exchange Commission; XBRL (Document markup language)
- Publication
Financial Executive, 2012, Vol 28, Issue 9, p42
- ISSN
0895-4186
- Publication type
Article