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August 2017 » Financial Reporting Issues for...
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Norman Strauss, Amie Thuener, Mark LaMonte, Robert Uhl, Allan Cohen, and Bob Laux
The panel began with Thuener discussing the complexity of reporting standards from a preparer's point of view. Thuener attributed this complexity, in part, to the complexity of modern business models. “I think the fact that the standards are principles-based really causes some of the complexity,” she added. Because there are no rules to follow, “you actually have to rethink how you make sure these judgments are made.”
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