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A comment on The Worst Ideas of the Decade - Sarbanes-Oxley. Parent comment
The problem is more that the US accounting standards are rule-based, instead of principles-based (e.g. IFRS).
Moreover, there's a distinction between listing requirements and GAAP.
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The problem is more that the US accounting standards are rule-based, instead of principles-based (e.g. IFRS).
Moreover, there's a distinction between listing requirements and GAAP.