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News/Compliance & Enforcement/UPS Delivers A $45 Million Books And Records, Internal Controls Matter
Expert Opinion·Compliance & Enforcement Brief

UPS Delivers A $45 Million Books And Records, Internal Controls Matter

FCPA Professor – This matter concerns UPS’s failures to adhere to the basic accounting principle that the “fair value” of an asset is the price that would be received to sell that asset in an orderly transaction between market participants.

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