PCAOB関連

ＰＣＡＯＢ


しばらくやる気がなかったのでＰＣＡＯＢ関連の記事を読んでいませんでした。ということで、いろいろと目を通したい記事が溜まってしまいました。

PCAOB Issues Alert to Auditors on Backdating

http://accounting.smartpros.com/x54136.xml

The nine-page practice alert, Matters Relating to Timing and Accounting for Options Grants (PDF), was prompted by recent reports and disclosures about issuer practices related to the granting of stock options, including the "backdating" of such grants.

http://www.pcaobus.org/News_and_Events/News/2006/07-28_Release.pdfＰＤＦのダウンロードは斜め読みしたするだけではなく、印刷してハイライトを引きながら読むことにします。

  • Asyst says stock options probe reveals incorrect accounting

Business News & Financial News | Reuters

July 31 (Reuters) - Asyst Technologies Inc. (ASYT.O: Quote, Profile, Research) on Monday said preliminary information from an inquiry into past stock options grants had found instances of incorrect measurement dates being used for accounting purposes.

ここ数週間、ＯｐｔｉｏｎのＢａｃｋｄａｔｉｎｇの記事が多かったのですが、今日のＧｏｏｇｌｅ　Ｎｅｗｓでは上の記事くらいしか見当たりませんでした。

  • When Is Backdating a Crime?

http://www.cfo.com/article.cfm/7239155?f=RegWatch073106


There is no statute that explicitly outlaws backdating stock-option grants, but it seems virtually impossible to backdate options and achieve the ultimate goal of putting grants "in the money" without first deliberately falsifying documents and then covering up the sham. At least that seems to be the conclusion reached by the Department of Justice and the Securities and Exchange Commission regarding their first case against executives charged with fraud related to backdating.

「法律では違法とされていなくても、Ｆｒａｕｄと同義とされている」と上記の記事にあります。ＦＡＳ１２３Ｒについて理解を深めてから、上記の記事やＰＣＡＯＢのリリースを読み返したいです。

  • IRS Conducting Own Stock Options Investigations

Accounting Today Homepage | Accounting Today

According to published reports, in recent weeks, the agency has told its corporate auditors to start reviewing the tax returns of dozens of executives and companies which may have improperly reported stock option grants. The preliminary investigations are expected to take months and appears aimed at both companies that took improper tax deductions, as well as executives who might have misreported income.

こういう所からもＯｐｔｉｏｎ関連の不正が暴かれていくのですね。

  • ＳＯＸ、お誕生日おめでとう

なのだそうです。