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My November 2, 2004, WebCPA column entitled "Entering the Age of Transparency" dealt with the increased demand for transparency in financial statements and what must be done for that to be accomplished.
I stated in the column, "If transparency is, in fact, the desired result, we must take a number of key steps for it to be accomplished. This includes a definition of the term, an understanding of what it is and isn't, a dedication to its philosophical underpinnings and ethical requirements, and a...