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Business
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Number of pages / Number of words: |
6 / 1429 |
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Also in this section, the Commission should submit a report highlighting the amount of assets, liabilities, leases, and losses of, and the use of special purpose entities as well as the assurance that the generally accepted accounting principles were used while also providing any recommendations for improving the transparency of reporting off-balance sheet transactions in the financial statements...
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Section 404âManagement Assessment of Internal Controls: this section states that all annual financial reports must include an Internal Control Report stating that management is responsible for a sufficient internal control structure as well as an assessment as of the end of the issuerâs fiscal year from management on the effectiveness of such control structures...
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Accounting Balance Sheet Analysis
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Analysis Of Sarbanes-Oxley – Section 404
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