Whitepapers

ASC 718/FAS123r Stock Option Accounting
The ASC 718/FAS123r Whitepaper provides an overview of the newly implemented FAS123r revision that comes into effect on Jan. 1, 2006. This whitepaper is intended to provide an overview of the changes and describes the models used to implement the new FAS.
Audience: Finance professionals with companies that offer or plan to offer stock-based compensation plans or anyone interested in understanding the ASC 718/FAS123r and the Black-Scholes or Binomial Lattice models.
Size: 8 pages / 494KB Adobe® Acrobat® PDF 6.0
Publication Date: November 2005
File: http://procognis.com/publications/fas123r-whitepaper.pdf

Sarbanes-Oxley 404 Compliance Whitepaper - Overview
The SOX 404 Whitepaper provides an comprehensive but high-level overview of the Sarbanes-Oxley 404 compliance process. This whitepaper is intended to provide an introduction to the law and give the reader a foundation to understand how financial professionals can move forward towards compliance.
Audience: Any business professional or anyone interested in understanding the SOX 404 regulation and compliance.
Size: 6 pages / 420KB Adobe® Acrobat® PDF 6.0
Publication Date: November 2004, updated March 2005
File: http://procognis.com/publications/whitepaper-404compliance.pdf

Sarbanes-Oxley 404 Planning and Documentation Whitepaper
The SOX 404 Planning and Documentation Whitepaper provides in-depth coverage of the Planning and Documentation stages of SOX 404 compliance. This whitepaper is intended to provide a method to Plan and Document controls and risks following the COSO framework.
Audience: Accounting, Auditing or business professionals involved with the implementation of SOX 404 compliance.
Size: 8 pages / 500KB Adobe® Acrobat® PDF 6.0
Publication Date: January 2005
File: http://procognis.com/publications/whitepaper-404planning-documenting.pdf

Sarbanes-Oxley 404 Testing and Evaluation Whitepaper
The SOX 404 Testing and Evaluation Whitepaper provides in-depth coverage of the Testing, Remediation, Evaluation and Reporting stages of SOX 404 compliance. This whitepaper is intended to provide a method to Test and Evaluate controls and risks following the COSO framework.
Audience: Accounting, Auditing or business professionals involved with the implementation of SOX 404 compliance.
Size: 7 pages / 436KB Adobe® Acrobat® PDF 6.0
Publication Date: July 2006
File: http://procognis.com/publications/whitepaper-404testing-evaluation.pdf

Presentations

Sarbanes-Oxley 404 Presentation
The SOX 404 Presentation is a PowerPoint overview of the SOX 404 Compliance process and discusses the use of the ProCognis SOX404 Tool. The presentation provides coverage of the COSO framework, the steps that are necessary to complete SOX 404 compliance and how the ProCognis SOX404 Tool helps companies make the most efficient use of their compliance efforts.
Audience: Accounting, Auditing or business professionals involved with the implementation of SOX 404 compliance.
Size: 18 slides / 1.1MB Microsoft® PowerPoint 2003
Publication Date: July 2006
File: http://procognis.com/SOX/ProCognis-SOX404.ppt

Newsletters

Spring 2005 Newsletter - FAS123(r) Delayed, SOX 404 Lessons Learned, Non-accelerated filer status checkup, Risk-Based Approaches
The latest installment of our popular newsletters for Spring 2005.
Audience: Accounting, Auditing or business professionals.
Size: 3 pages / 356KB Adobe® Acrobat® PDF 6.0
Publication Date: June 2005
File: http://procognis.com/publications/newsletter.Q205.pdf

Download the Adobe® Acrobat® Reader to view our Publications.