Sentence examples for fairly presents from inspiring English sources

And, as the early SEC did, one that fairly presents information that is relevant, reliable, and decision-useful.

Its requirement that finance chiefs certify that the periodic report "fairly presents" the company's financial condition makes no mention of American generally accepted accounting principles (GAAP).

Audit committees must understand what and why critical accounting principles were chosen, how they were applied, and have a basis for believing that the end result fairly presents their company's actual status.

One of the most high-profile of these is a new requirement that chief executives and chief financial officers of America's biggest companies confirm, with their own signatures, that their financial report "fairly presents" the condition of their companies.

That law was added as part of the Sarbanes-Oxley Act and requires chief executives and chief financial officers of public companies to certify to the S.E.C. that information in quarterly and annual reports "fairly presents, in all material respects, the financial condition and results of operations of the issuer".

Rogers also references section 302 requirements of the Sarbanes-Oxley Act requiring the CEO or CFO to certify the financial statement "fairly presents" the company's financial condition, regardless of whether the financial statement is technically in compliance with generally accepted accounting principles.

While these voluntary disclosures increase information to investors and the marketplace, I am concerned that the lack of uniform standards and the lack of comparability may result in presentations that are not fairly balanced or fairly presented.

Instead, the Commission should be focused on how to organize it and ensure that it is fairly presented.

On federal constitutional questions that were not fairly presented to the court whose judgment is being reviewed, we have prudently declined to express an opinion.

But that debate depends on having both positions fairly presented and on encouraging discussion -- something Tribe's review manifestly does not do.

That proposal requires each executive to certify that the financial statements "fairly present, in all material respects," the company's financial picture.