Examlex
Sarbanes-Oxley Act (SOX) has legal force on which of the following?
Assets
Economic resources controlled or owned by a business, which are expected to produce benefits or value in the future.
Owner's Equity
The residual interest in the assets of a company after deducting liabilities, representing what the owners truly own.
Revenue Recognition
The accounting principle dictating the conditions under which revenue is recognized and can be reported in financial statements.
Fraud
A deliberate deception to secure unfair or unlawful gain, often financial in nature. It can involve various schemes, including embezzlement, identity theft, and forgery.
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