Corporate Governance - Accounting
When a business incorporates one of the needed documents in their corporate kit are the Some important items that have not been covered in the bylaws in the past have been ethical considerations, social responsibility and fair treatment of the ... [... more] Bella Online
SOX Management Assessment of Internal Controls - Accounting
In a large corporation internal controls are set up to make sure that events such as the ones annotated in my prior article do not easily happen. It is management's responsibility to make sure that checks and balance are in place to safeguard ... [... more] Bella Online
SOX Introduction to Internal Controls - Accounting
My next two articles are going to briefly describe one of the major Sections of SOX - Section 404: Management Assessment of Internal Controls. Rather than give you the textbook definition of internal controls I am going to give you a examples of ... [... more] Bella Online
Internal Controls and Inventory - Accounting
Internal controls for inventory are slightly tricky due to the fact that the inventory process is affected by controls in revenue, human resources and purchasing. Additionally, the issues of inventory valuation, ownership and obsolesence also ... [... more] Bella Online
Mark- to- Market Accounting - Accounting
My last article was a book review of the The Smartest Guys in the Room. This book covered the Enron debacle and is part of the series of articles I have written on SOX Section 409 Real Time Disclosures. The application of mark-to-market ... [... more] Bella Online
SOX Section 409 Real Time Disclosures - Accounting
Back in May I published the first article which was an overview, in this series on the Sarbanes-Oxley Act (SOX) of 2002. Since then I have covered Section 404 - Internal Controls and Section 302 - Corporate Responsibility for Financial ... [... more] Bella Online
