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サーベンス・オクスリー法の解説および資料集 2016-2017年版

Sarbanes-Oxley Act in Perspective, 2016-2017 Edition

Harold S. Bloomenthal

1 vol. 1376 p. Paper., 2016年12月刊(年1回刊行) (Securities Law Handbook Series)

Thomson Reuters (CBC), USA. ISBN: 9780314648082

¥125,613

在庫あり

米国企業改革法(SOX法)及び一連の関連規則を綿密に検討し、企業法務への影響を解説。 巻末に同法条文及び関連資料を収録。

【主な内容】

◆財務情報開示の実務 ◆企業統治 ◆弁護士責任 ◆SEC権限の増強、独立監査人 ◆証券アナリストの利益相反規制 ◆公開会社会計監視委員会(PCAOB)の権能 ◆私人による訴追、等

【Table of Contents】

Ch1. Prologue

Part I. Backdrop

Part II. Adoption of Sarbanes-Oxley

Part III. Impact of Sarbanes-Oxley Act

Ch2. Attack on Constitutionality of the PCAOB; Is Sarbanes-Oxley Endangered?

Ch3. Enhancing Reliability and Quality of Company Financial and Other Reports

Part I. Background

Part II. Section 302 Certification

Part III. Section 906 Certification and Criminal Penalties

Part IV. Section 404 in Assessment of Internal Control Over Financial Reporting

Part V. Section 404 in Operation

Part VI. The Road to Section 404 Revisions

Part VII. Commission's Authoritative ICFR Guidance

Ch4. Corporate Governance

Part I. Overview

Part II. Sarbanes-Oxley SRO Audit Committee Listing Requirements

Part III. SROS Other Corporate Governance Initiatives

Part IV. Shareholder Approval of Equity Compensation Plans

Part V. Other Sarbanes-Oxley Corporate Governance Provisions

Part VI. Proxy Rules and Corporate Democracy

Ch5. Professional Responsibility of Attorneys

Part I. Overview

Part II. Part 205 - Rules Implementing Selection 307

Ch6. Reporting Under the Exchange Act

Part I. Introduction

Part II. Accounting Disclosures

Part III. Accelerated Filings and Enhanced Review

Part IV. Real-Time Reporting and the Makeover of Form 8-K

Ch7. The Public Company Accounting Oversight Board

Part I. Structure, Rules, and Functions

Part II. Auditing, Attestation, Quality Control, and Ethics Standards

Part III. Auditing Standard No.5 - An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements (AS-5)

Part IV. Auditing Standards No.3 and No.4

Part V. PCAOB Inspections, Investigations, and Disciplinary Proceedings

Ch8. SEC and Public Accountants

Part I. SEC's Oversight Role

Part II. Setting Accounting Standards

Ch9. Regulation of Analysts' Conflicts of Interest

Part I. Focus on Conflicted Analysts

Part II. Sarbanes-Oxley Adds Section 15D to Exchange Act

Part III. Regulation by Litigation

Ch10. Augmenting Enforcement of the Securities Laws

Part I. Making the Time Fit the Crime

Part II. The Commission's Enforcement Arsenal

Part III. Sarbanes-Oxley Mandated Studies ands Proposed "Supplementary" Legislation

Ch11. Private Actions After Sarbanes-Oxley

Part I. Direct and Indirect Impact

Part II. Will Enron/WorldCom Make a Difference?

 

Appendices

Table of Laws and Rules

Table of Cases