Caught in the middle: the treasury view of 2004

Abstract

The author, chief executive of the Association of Corporate Treasurers, looks ahead at two challenges of 2004 in the continuing arguments over international financial reporting rules on financial instruments, which he believes will create inconsistencies in banking accounts and treasury practices, and in the implementation of the Sarbanes‐Oxley legislation which he believes will create a burden of excessive certification.

Citation

Raeburn, R. (2004), "Caught in the middle: the treasury view of 2004", Balance Sheet, Vol. 12 No. 2, pp. 25-27. https://doi.org/10.1108/09657960410699009