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MATCHING -Match Each Item with the Correct Description Below

question 61

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MATCHING
-Match each item with the correct description below.
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Understand the components and purpose of a securities registration statement.
Understand the key provisions and intentions behind the Sarbanes-Oxley Act of 2002.
Identify the information required in SEC filings, including Form 10-Q, and the purpose of these filings.
Examine the reasons behind corporate scandals and the legislative responses to prevent future occurrences.

Definitions:

Equity-settled

Transactions in which an entity receives goods or services as consideration for its own equity instruments, such as shares or share options.

AASB 2

An accounting standard that deals with the recognition, measurement, and disclosure of share-based payments.

Fair Value

The income derived from selling an asset or the cost incurred in moving a liability in a peaceful transaction with counterparts in the market at the date of analysis.

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