? Forty per cent of listed companies in the UK have not considered the impact of IAS regulations on their business, and over half of corporates affected by Sarbanes-Oxley have not even started their Section 404 compliance.
These conclusions from a survey by Resources Connection, a professional services firm, will raise more than a few eyebrows in the corporate world.
Fresh IAS regulations, to be enacted on January 1 2005, will affect the transparency of every corporate balance sheet, and while the deadline is over 13 months away, CFOs must prepare comparative figures for 2004.
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