{"id":1857,"date":"2025-10-22T22:11:09","date_gmt":"2025-10-22T22:11:09","guid":{"rendered":"https:\/\/whistle-blower.com\/?post_type=definition&#038;p=1857"},"modified":"2025-10-22T22:11:09","modified_gmt":"2025-10-22T22:11:09","slug":"books-and-records-provision","status":"publish","type":"definition","link":"https:\/\/whistle-blower.com\/fr\/definition\/books-and-records-provision\/","title":{"rendered":"Books and Records Provision"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":false},"letter":[17],"class_list":["post-1857","definition","type-definition","status-publish","hentry","letter-b"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Books and Records Provision &#183; Definition<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/whistle-blower.com\/fr\/definition\/books-and-records-provision\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Books and Records Provision &#183; Definition\" \/>\n<meta property=\"og:description\" content=\"Bribes, both foreign and domestic, are often mischaracterized in companies\u2019 books and records. 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