{"version":"1.0","provider_name":"International Whistleblower Advocates","provider_url":"https:\/\/whistle-blower.com\/fr\/","author_name":"Joseph Orr","author_url":"https:\/\/whistle-blower.com\/fr\/author\/josephorr\/","title":"Books and Records Provision &#183; Definition","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"HjJQjw14i0\"><a href=\"https:\/\/whistle-blower.com\/fr\/definition\/books-and-records-provision\/\">Books and Records Provision<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/whistle-blower.com\/fr\/definition\/books-and-records-provision\/embed\/#?secret=HjJQjw14i0\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Books and Records Provision\u00a0\u00bb &#8212; International Whistleblower Advocates\" data-secret=\"HjJQjw14i0\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/whistle-blower.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Bribes, both foreign and domestic, are often mischaracterized in companies\u2019 books and records. Under this provision, issuers must make and keep books, records, and accounts that, in reasonable detail, accurately and fairly reflect an issuer\u2019s transactions and dispositions of an issuer\u2019s assets."}