SEC proposes rules to implement Sarbanes-Oxley Act

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01 Nov 2002

The US SEC has proposed rules to implement the Sarbanes-Oxley accounting reform legislation adopted in late July.

Two financial reporting issues covered by the proposed rules are:
  • Disclosure of non-GAAP financial information (including "pro forma" information) and
  • MD&A; disclosure about off-balance sheet arrangements, contractual obligations, and contingent liabilities and commitments,
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