夹在中间:2004年的财政部观点

Balance Sheet Pub Date : 2004-04-01 DOI:10.1108/09657960410699009

Richard Raeburn

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摘要

作为企业财务主管协会的首席执行官，作者展望了2004年的两大挑战，一是关于金融工具国际财务报告规则的持续争论，他认为这将造成银行账户和财务实践的不一致，二是萨班斯-奥克斯利法案的实施，他认为这将造成过度认证的负担。

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Caught in the middle: the treasury view of 2004

The author, chief executive of the Association of Corporate Treasurers, looks ahead at two challenges of 2004 in the continuing arguments over international financial reporting rules on financial instruments, which he believes will create inconsistencies in banking accounts and treasury practices, and in the implementation of the Sarbanes‐Oxley legislation which he believes will create a burden of excessive certification.

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Balance Sheet

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