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Annotated Bibliography Essay

598 words - 3 pages

Floyd Norris 2008. Loophole Lets Bank Rewrite The Calendar. New York Times, March 7, Late Edition (east Coast).
The New York Times writer and author Mr. Floyd Norris discussed a rarely-used international accounting standard or practice, known as the "true and fair" provision. During this article Norris is current, direct and authoritative, noting the reaction of other companies to Societe Generale's use of this type of a provision. The International Accounting Standards Board (IASB) writes these rules and standards, but there is not an international organization with the power to enforce these types of laws. Since the Societe Generale has come under a vast amount of scrutiny, because this company is using the rule unethically to disperse its losses over the two years in discussion, instead of one year. This dilutes the effect of a poor year financially, and can be considered earnings manipulation, according to the author. The accounting method employed by Societe ...view middle of the document...

In regulatory efforts, at both a domestic and international level, these type agencies need to consistently have a non-biased view that the only way to achieve fair, liquid and efficient capital markets worldwide is by providing investors with information that is comparable, transparent and reliable. Through reading several different articles about this topic I have concluded that they are trying to achieve a dual objective of upholding the quality of financial reporting domestically, while encouraging convergence towards a high quality global financial reporting framework internationally. Through the information obtained in the article sourced in the bibliography, I am assessing that the necessary elements of such a framework, will need to incorporate financial markets and investors, regardless of geographic location, depend on high quality information in order to function effectively. The ways to achieve this objective start in implementing an effective financial reporting structure with reporting company's management, which is responsible for implementing and properly applying generally accepted accounting standards. Auditors should have the responsibility to test and figure on whether the financial statements are fairly presented in accordance with those accounting standards. One aspect of this is seeking input to determine under what conditions we should accept financial statements from foreign private issuers that are prepared using the standards promulgated by the International Accounting Standards Board.
In conclusion, these types of activities will always be an important aspect in today’s corporations and borrowers; since most companies look beyond their home country's borders for capital. An increasing number of foreign companies routinely raise or borrow capital in U.S. financial markets, and U.S. investors have shown great interest in investing in foreign enterprises. In practicing an ethical business in an era of globalization of the securities markets has brought and challenged securities regulators around the world to adapt to meet the needs of market participants while maintaining the current high levels of investor protection and market integrity.

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