Which of the Following Are Not Affected by the Sarbanes-Oxley

question 181

Multiple Choice

Which of the following are not affected by the Sarbanes-Oxley Act of 2002?

• A)Board of directors
• B)Floor brokers
• C)Securities analysts
• D)CFOs

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Definitions:

IFRS

International Financial Reporting Standards, which are a set of accounting standards developed by the International Accounting Standards Board (IASB) that are becoming the global standard for the preparation of public company financial statements.

Financial Statements

Documents that provide an overview of a company's financial condition, including income statement, balance sheet, and cash flow statement.

ROE

Return on Equity - a financial ratio that measures a company's profitability by revealing how much profit a company generates with the money shareholders have invested.

Debt Ratio

A financial ratio that measures the extent of a company's leverage, calculated by dividing total liabilities by total assets.