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Sarbanes-Oxley News & Developments

Pollution Costs Return to Balance Sheets

A new interpretation of FAS 143 gives companies less flexibility when recording conditional environmental liabilities.

> > FASB issued the new rule, which seeks to clarify the term "conditional asset-retirement obligation." In doing so, FASB changed the way companies book asset-retirement obligations (AROs).
Source: CFO


Published:2005-06-01
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Capital Markets Report Urges 404 Fixes
A panel says changes in the way Sarbanes-Oxley has been applied will improve the competitiveness of the U.S. capital markets.

Wal-Mart Whistleblower Drops Lawsuit
Former executive still has a whistleblower case pending before the Labor Department.

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