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 Collection: Congressional Research Service Reports
The Sarbanes-Oxley Act of 2002: A Side-by-Side Comparison of House, Senate, and Conference Versions

The Sarbanes-Oxley Act of 2002: A Side-by-Side Comparison of House, Senate, and Conference Versions

Date: July 26, 2002
Creator: Jickling, Mark
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Auditing and Accounting Reform Proposals: A Side-by-Side Comparison

Auditing and Accounting Reform Proposals: A Side-by-Side Comparison

Date: July 17, 2002
Creator: Jickling, Mark
Description: This report compares the major provisions of three auditor and accounting reform proposals: two versions of H.R. 3763 (as passed by the House on April 24, 2002, and by the Senate on July 15, 2002), and proposed rules that the U.S. Securities and Exchange Commission (SEC) published on June 26th under its existing authority. H.R. 3763, in its House and Senate versions, and the SEC proposal seek to restore confidence in corporate reporting by enhancing the oversight of financial accounting. All three proposals would create a new oversight body to regulate independent auditors (whose certification the law requires to be affixed to the annual reports of all publicly traded corporations).
Contributing Partner: UNT Libraries Government Documents Department
Employer Stock in Retirement Plans: Bills in the 107th Congress

Employer Stock in Retirement Plans: Bills in the 107th Congress

Date: March 28, 2002
Creator: Purcell, Patrick J
Description: In the wake of the bankruptcy of Enron Corporation, numerous bills have been introduced in the 107th Congress with the intent of protecting workers from the financial losses that employees risk when they invest a large proportion of their retirement savings in securities issued by their employers. Legislative proposals include some that would directly regulate the proportion of employees’ retirement savings that can be comprised of employer securities, and others that would encourage education of employees on financial matters without imposing a cap on employee investment in employer securities.
Contributing Partner: UNT Libraries Government Documents Department
Enron: Selected Securities, Accounting, and Pension Laws Possibly Implicated in its Collapse

Enron: Selected Securities, Accounting, and Pension Laws Possibly Implicated in its Collapse

Date: January 16, 2002
Creator: Seitzinger, Michael V; Morris, Marie B & Jickling, Mark
Description: This report takes a brief look at some of the federal statutes concerning finance that the Congress and the Executive branch may focus on in their investigations. The report considers three major areas: the federal securities laws, the federal pension laws, and accounting standards.
Contributing Partner: UNT Libraries Government Documents Department
Terrorism Risk Insurance: A Summary of Legislative Proposals

Terrorism Risk Insurance: A Summary of Legislative Proposals

Date: December 7, 2001
Creator: King, Rawle O
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Insurance Exclusion Clauses: Excluding War Risks and Terror Risks from Insurance Contracts

Insurance Exclusion Clauses: Excluding War Risks and Terror Risks from Insurance Contracts

Date: June 14, 2001
Creator: Jennings, Christopher Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Bankruptcy Reform Legislation in the 107th Congress: A Comparison of H.R. 333 As Passed by the House and the Senate

Bankruptcy Reform Legislation in the 107th Congress: A Comparison of H.R. 333 As Passed by the House and the Senate

Date: July 10, 2002
Creator: Jeweler, Robin
Description: H.R. 333, 107th Congress, 1st Sess. (2001), the “Bankruptcy Abuse Prevention and Consumer Protection Act of 2001” and its counterpart in the Senate, S. 220, 107th Congress, 1st Sess. (2001), the “Bankruptcy Reform Act of 2001” were introduced on January 31, 2001. So far, the 107th Congress has demonstrated widespread support for the bills evidenced by the votes. Although President Bush is expected to sign bankruptcy reform into law, the White House has indicated that a bankruptcy bill that contains a federal homestead cap may be unacceptable. This report surveys the bills and the major amendments that have been adopted. It provides a sectional analysis comparing selected provisions, with an emphasis on consumer bankruptcy.
Contributing Partner: UNT Libraries Government Documents Department
U.S. Taxation of Overseas Investment

U.S. Taxation of Overseas Investment

Date: August 8, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
U.S. Taxation of Overseas Investment

U.S. Taxation of Overseas Investment

Date: March 8, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax-Exempt Bonds: A Description of State and Local Government Debt

Tax-Exempt Bonds: A Description of State and Local Government Debt

Date: October 10, 2001
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department