Enron and the SEC
|This course covers the factors that led to the demise of Enron, as well as some of the changes that were made to accounting, auditing, and SEC rules as a result of those issues identified in the Enron situation. It reviews the GAAP rules that were in effect at the time of the Enron abuses, as well as examining the aftermath of Enron, including the Sarbanes-Oxley Act of 2002 and the new consolidation rules related to variable interest entities.|
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