sarbanes-oxley section 中文意思是什麼
sarbanes-oxley section
解釋
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The staff of the u. s. securities and exchange commission. report and recommendations pursuant to section 401 ( c ) of the sarbanes - oxley act of 2002 on arrangements with off - balance sheet implications, special purpose entities, and transparency of filings by issuers [ r ], usa. 2005, 32 - 38
根據美國的會計規定，可以根據目前市場狀況和對未來的市場預期，將這些與能源有關的合同及衍生工具預計在未來期間實現的收益作為本期收益入賬 -
Sec issued study pursuant to section 108 ( d ) of the sarbanes - oxley act of 2002 on the adoption by the united states financial reporting system of a principles - based accounting system and concluded that objectives - oriented standard setting is desirable
美國證監會發布題為「對美國財務報告體系採用以原則為基礎的會計體系的研究」的研究報告，其結論是美國會計準則制定應該是目標導向的。 -
Cease - and - desist proceedings. ? section 21c ( c ) ( 2 ) of the securities exchange act of 1934 ( 15 u. s. c. 78u ? 3 ( c ) ( 2 ) ) is amended by inserting ‘ ‘ registered public accounting firm ( as defined in section 2 of the sarbanes - oxley act of 2002 ), ’ ’ after ‘ ‘ government securities dealer, ’ ’
1934年的證券交易法的21c部分由本法案作出修訂，並在「政府證券經銷商」後面增加了「注冊會計師事務所」 （該術語由2002年薩班斯奧克斯利法案的第二部分定義） 。
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