Hidden Financial Risk phần 5 pps

... 9,443 First 3,337 56 7 0 1,889 5, 792 4,000 (1,792) 13,346 4,000 7 ,55 5 Second 3 ,53 7 801 400 1,889 5, 826 4,000 (3,618) 17,684 8,400 5, 666 Third 3,749 1,061 840 1,889 5, 859 4,000 (5, 477) 22,494 13,240 ... Inc. Debt to Equity 11 .51 11 .51 11.84 11.82 Debt to Tangible Equity 51 .74 51 .62 90.33 88.90 Debt to Assets 0.89 0.89 0.88 0.88 Debt to Tangible Asset 0. 95 0. 95 0. 95 0...

Ngày tải lên: 14/08/2014, 05:20

... 255 – 256 , 258 –260 Contingencies, 134–1 35, 237, 257 Contributory plan, 106 Copeland, James, 263–264 Corporate culture, 15, 47, 151 , 152 , 154 , 155 , 162, 164–168, 174, 187–190, 194, 213, 221, 255 , ... Act (ERISA), 1 05 107, 113 Enforcement of laws, 222–223, 226–227, 238, 253 , 266 Enron, 5, 12–14, 33, 54 , 128, 154 – 155 , 158 , 160, 162, 166, 174, 1 75, 177, 180, 183, 187, 188, 21...

Ngày tải lên: 14/08/2014, 05:20

... below): 25% 25% MARGIN MARK UP Sales 100% Sales 1 25% Cost of sales 75% Cost of sales 100% Gross profit 25% Gross profit 25% • Lack of ... Suspense $ 35 Cr Share capital $ 35 B Dr Suspense $110 Cr Share capital $100 Cr Share premium $10 C Dr Suspense $ 35 Cr Share capital $ 25 Cr Share premium $10 D Dr Share capital $ 25...

Ngày tải lên: 06/08/2014, 10:20

... Business ethics—Case studies. I. Title. HF56 35 .K43 2003 658 . 15 5 dc21 2003003 952 Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 00 Ketz FM 5/ 21/03 9 :58 AM Page iv On the other hand, the ... Accounting Scandal? 9 01 Ketz Chap 5/ 21/03 9 :59 AM Page 9 00 Ketz FM 5/ 21/03 9 :58 AM Page ii 00 Ketz FM 5/ 21/03 9 :58 AM Page x For Charity and Benjamin 00 Ketz FM 5/ 21...

Ngày tải lên: 14/08/2014, 05:20

... Too, Incorporated 55 4. Transport Corporation of America, Incorporated 55 5. Travel Dynamics Incorporated 55 6. TREEV, Incorporated 55 7. Tyco International Limited 55 8. UICI 55 9. Ultimate Electronics, ... Incorporated 54 7. Telescan, Incorporated 54 8. Telxon Corporation 54 9. Limited, Incorporated 55 0. Thomas & Betts Corporation 55 1. TJX Companies, Incorporated 55 2. Tod...

Ngày tải lên: 14/08/2014, 05:20

... 15, 700 30,663 Cost of Goods Sold (6,044) (9,740) (11,078) Gross Profit 14,048 5, 960 19 ,58 5 SG&A Expenses (8,696) (5, 359 ) (13,632) Operating Income 5, 352 601 5, 953 Interest Income 3 25 0 3 25 Interest ... dollar received today into a sav- HIDING FINANCIAL RISK 74 04 Ketz Chap 5/ 21/03 10:18 AM Page 74 Part II Hiding Financial Risk 03 Ketz Chap 5/ 21/03 10: 15 AM Pa...

Ngày tải lên: 14/08/2014, 05:20

... $ 15, 000 $ 15, 000 $ 45, 560 $5, 467 $51 ,027 2004 15, 000 9 ,53 3 36,027 4,324 40, 351 20 05 15, 000 10,676 25, 351 3,042 28,393 2006 15, 000 11, 958 13,393 1,607 15, 000 2007 15, 000 13,393 0 0 0 15 000 100 15 ... Expense of Year 2003 $ 15, 000 $ 15, 000 $ 45, 560 $5, 467 $51 ,027 2004 15, 000 9 ,53 3 36,027 4,324 40, 351 20 05 15, 000 10,676 25, 351 3,042 28,393 2006 15, 000 11, 9...

Ngày tải lên: 14/08/2014, 05:20

... when proposed actions broke the firm’s code Failure of Managers and Directors 155 07 Ketz Chap 5/ 21/03 10:33 AM Page 155 others, perhaps they should invoke the golden rule and do as they would like ... $3 Million in Settlement with S.E.C.,” New York Times, September 25, 2002. HIDING FINANCIAL RISK 144 06 Ketz Chap 5/ 21/03 10: 25 AM Page 144 the business enterprise in the first ins...

Ngày tải lên: 14/08/2014, 05:20

... Analysis and Use of Financial Statements, 2nd ed. pp. 18, 958 – 959 ). I also briefly touched on the topic in the notes for Chapters 3 and 5. 41. P. B. W. Miller and P. R. Bahnson, Quality Financial Reporting ... audits you? Colonel Carter: Our conscience. Failure of the Auditing Profession 1 75 08 Ketz Chap 5/ 21/03 10: 35 AM Page 1 75 With the ISB staff being asked to interpret bo...

Ngày tải lên: 14/08/2014, 05:20

... consolidate the SPE only when it has insufficient equity at risk. The FASB even Failure of Regulation 2 15 09 Ketz Chap 5/ 21/03 10:37 AM Page 2 15 Sunbeam. Nonetheless, Cramer’s major point resonates ... chance to speak to the committee members. The commit- Failure of Regulation 2 25 09 Ketz Chap 5/ 21/03 10:37 AM Page 2 25 In sum, the staff believes that the goal of the requirement o...

Ngày tải lên: 14/08/2014, 05:20