Title

Assessing the Risks of Y2K Reporting

Document Type

Article

Publication Date

Spring 1999

Publication Title

Journal of Corporate Accounting and Finance

DOI

10.1002/(SICI)1097-0053(199921)10:3<59::AID-JCAF6>3.0.CO;2-0

ISSN

1097-0053

Abstract

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)?

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