Detail Risks and Liabilities   Oleh:  Romney, Marshall ; McKell, Lynn J. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 6 (1997), page 43-46. Topik: risks; risks; liabilities Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The technical headaches caused by software that cant distinguish between the 20 th and 21 st centuries are only part of the problem facing businesses and the accounting profession. More serious - and for some possibly more expensive - will be the wave of lawsuits the Year 2000 (Y2K) issue is likely to trigger as those hurt by the millennium change seek deep pockets to compensate them for their losses. A handful of suits have already been filed, but the avalanche isnt expected for a year or two, when the major impact of noncompliant Y2K systems will be felt. Who are most likely to sue, and why ? Organizations could sue software and hardware vendors because their programs and computer systems cant handle the new millennium ; shareholders could sue managers of their corporations, charging that the value of their holdings suffered because the companies failed to correct the problem in a timely way ; auditors could be sued because they failed to detect material misstatements in the financial statement caused by errors, including those triggered by the Year 2000 issue ; suppliers could sue customers because their invoices were incorrect, lost or delayed ; banks, insurance companies and securities firms could be sued by customers whose accounts were mangled; and, alas, the opportunistic litigious fringe probably will sue just to try to take advantage of situations like this. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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