Assessing the Risks of Y2K Reporting
Journal of Corporate Accounting and Finance
The SEC's new year 2000 reporting standards have drastically changed Management's Discussion & Analysis (MD&A) reporting rules. In addition, the new year 2000 Information and Readiness Disclosure Act (IRDA) makes things even more complex. What new liability risks do they create for the chief financial officer (CFO)?
Wright, Harry R. Jr., J. Lowell Mooney, G. Benjamin Thompson IV.
"Assessing the Risks of Y2K Reporting."
Journal of Corporate Accounting and Finance, 10 (3): 59-72.