P. 3
Sect.
强制要求 / 生效时间
Hyperion Solution
302
Quarterly certification of financial
statements (2002)
Cascading certification with HFM Process
Management, Doc Attachments, Cell Text
404
Annual assessment of effectiveness
of internal control and COSO
Compliance (Dec 2004)
1. HFM - Close and Reporting Controls
and Audit Trails
2. Integration with Hyperion Technology
and GSI Partners: IBM Business Controls,
Axentis, Upstream, OpenPages, Deloitte
409
Rapid disclosure of material changes
– “Real Time” reporting (Mar 2004)
Hyperion Financial Management,
Hyperion BI Platform
401
Pro-forma reconciliations
Off-balance sheet trans. (2003)
Hyperion Financial Management “What If”
capabilities
SAS99
Clear audit trails from source to 10K\
10Q (2003)
HFM Custom Dimensions, Value
Dimensions, Intercompany Dimensions
Accel.
Filings
10Q in 40 days moving to 35, 10K in
75 days moving to 60 (2005)
HFM – That’s what it’s all about!
美国上市公司强制要求
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