TheCorporateCounsel.net

June 12, 2002

I have created a flow chart to help understand the complex SEC proposal regarding critical accounting policy disclosure in MD&A. The flow chart is at http://www.realcorporatelawyer.com/Features/critical%20accounting.pdf.

Tommorrow, I will post a summary of the SEC’s open meeting deliberations on mandating 8-K disclosure for more events and CEO/CFO certifications…