Under a Historical Cost Accounting System, as the United States
In order to be considered bribery,the gift offered must be either money or a physical item.
In some foreign countries,paying bribes and kickbacks has historically been acceptable.
The U.S.Foreign Corrupt Practices Act and a new provision in the Dodd-Frank financial regulation-law allows company employees who bring cases of financial fraud,such as bribery,to the government's attention to receive at least 30 percent of any sum recovered.
The "United Kingdom Bribery Law" is more stringent than the similar U.S.FCPA.