Business Accounting and Foreign Trade Simplification Act: Joint Hearings Before the Subcommittee on Securities and the Subcommittee on International Finance and Monetary Policy of the Committee on Banking, Housing, and Urban Affairs, United States Senate, Ninety-seventh Congress, First Session, on S. 708 ... May 20 and 21, June 16, July 23 and 24, 1981U.S. Government Printing Office, 1981 - 677 páginas |
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Términos y frases comunes
abroad accepted accounting principles accounting provisions act's action ambiguities amendments American companies antibribery provisions apply audit believe books and records bribe business community businessmen Chafee bill Chairman changes clarify Commission Committee compliance concern conduct Congress corporate Corrupt Practices Act costs countries disclosure ECAT effect efforts employees enactment enforcement FCPA financial statements FOIA foreign bribery Foreign Corrupt Practices foreign officials Harris Corporation hearings illegal improper payments intent internal accounting controls internal control international agreement investor issuer Justice Department legislation liability markets materiality standard ment overseas Pacun percent problem prohibition proposed prudent questionable payments reason to know recordkeeping requirements responsible Rexnord Rohm and Haas SCANTLEBURY scienter Section 104 Securities Exchange Act Senator CHAFEE Senator D'AMATO Senator HEINZ Senator PROXMIRE SHAD slush funds statute SUBAK Subcommittee testimony tion trade transactions U.S. business U.S. companies U.S. exports U.S. firms U.S. law United violation
Pasajes populares
Página 83 - State with which it has no extradition treaty, it may at its option consider this Convention as the legal basis for extradition in respect of the offence. Extradition shall be subject to the other conditions provided by the law of the requested State.
Página 293 - ... (i) transactions are executed in accordance with management's general or specific authorization; (ii) transactions are recorded as necessary (I) to permit preparation of financial statements in conformity with generally accepted accounting principles or any other criteria applicable to such statements, and...
Página 134 - foreign official" means any officer or employee of a foreign government or any department, agency, or instrumentality thereof, or any person acting in an official capacity for or on behalf of any such government or department, agency, or instrumentality. Such term does not include any employee of a foreign government or any department, agency, or instrumentality thereof whose duties are essentially ministerial or clerical.
Página 83 - States, as if it had been committed not only in the place in which it occurred but also in the territories of the States required to establish their jurisdiction in accordance with Article 4, paragraph 1.
Página 132 - Sess. 116-18 (1977) [hereinafter "1977 Senate Hearings"] (Statement of Roderick M. Hills, Chairman of the SEC); Unlawful Corporate Payments Act of 1977: Hearings before the Subcomm. on Consumer Protection and Finance of the House Comm. on Interstate and Foreign Commerce, 95th Cong., 1st Sess.
Página 267 - ... (A) make and keep books, records, and accounts, which, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the issuer...
Página 72 - Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement.
Página 283 - In determining, for the purpose of paragraph (3) of subsection (b) of this section, what constitutes reasonable investigation and reasonable ground for belief, the standard of reasonableness shall be that required of a prudent man in the management of his own property.
Página 81 - ... without exception whatsoever and whether or not the offence was committed in its territory, to submit the case to its competent authorities for the purpose of prosecution.
Página 83 - The law of the State requested shall apply in all cases. 2. The provisions of paragraph 1 of this Article shall not affect obligations under any other treaty, bilateral or multilateral, which governs or will govern, in whole or in part, mutual assistance in criminal matters.