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- Title
Concerns About Value Prompt New Thinking.
- Authors
Millman, Gregory J.
- Abstract
This article focuses on the concept of reevaluating accounting standards in light of a series of corporate scandals in 2002. The Generally Accepted Accounting Standards (GAAP) and the Management Discussion & Analysis (MD&A) and the two concepts under the most scrutiny. Accounting bodies like the Financial Accounting Standards Board or regulators like the Securities and Exchange Commission are examining how existing guidelines pertain to changing business conditions. The general idea is that intangibles play an important role in a company's valuation.
- Subjects
ACCOUNTING; FINANCIAL statements; FINANCIAL management; INVESTORS; FINANCIAL executives; ACCOUNTING laws
- Publication
Financial Executive, 2002, Vol 18, Issue 7, p22
- ISSN
0895-4186
- Publication type
Article