Publisher's Synopsis
The 2004 Cumulative Supplement includes:
- A summary of the FASB Statements that have been issued since the 2003 Cumulative Supplement.
- A summary of the major provisions of the Sarbanes–Oxley Act in the Appendix of Chapter 26.
- Information on the Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit issued by the AICPA.
- Information on final regulations for the disclosure of "reportable transactions" issued by the U.S. Treasury Department.
