Table
of Contents
Applicability
of the Soft Close
Types
of Activities Not Addressed
Deleted
Step – Account Reconciliations.
Altered
Step – Depreciation and Amortization Recognition
Deleted
Step – Physical Inventory Counts
Altered
Step – Overhead Allocations
Deleted
Step – Intercompany Eliminations
Altered
Step – Reserve Account Updates.
Deleted
Step – Revenue Accruals
What
to Include in the Soft Close
The
Soft Close in Multiple Subsidiaries
The
Risk Environment for a Soft Close
Final
Examination.......................................................................................................................................................20