When Congress passed the financial bailout bill in October, it ordered the Securities and Exchange Commission to study whether market value accounting's pro-cyclicality has exacerbated the economic ...
There are certainly many factors causing the freeze-up in our financial markets. However, it is time to debate whether accounting policies are making the problem worse than it should be. Are they ...
On October 15, 2020, the Securities and Exchange Commission issued a settled administrative order charging Andeavor LLC with failing to devise and maintain adequate internal controls surrounding its ...