Hidden Financial Risk phần 6 docx

... property is sold and the proceeds on the sale are HIDING FINANCIAL RISK 1 46 06 Ketz Chap 5/21/03 10:25 AM Page 1 46 care about reporting their financial statements accurately, directors should urge ... pp. 362 – 366 . Cf. J. Balsi, D. Kruse, and A. Bernstein, In the Company of Owners: The Truth about Stock Options (And Why Every Employee Should Have Them) (New York: Basic Books, 200...

Ngày tải lên: 14/08/2014, 05:20

... (March 26, 19 96) ; Brief, Dukerich, Brown, Brett, “What’s Wrong with the Treadway Commission Report? Experimental Analyses of the Effects of Personal Values and Codes of Conduct on Fraudulent Financial ... less intrusive requirement for the disclo- FAILURES THAT LED TO DECEPTIONS 2 06 08APPENDIX Ketz 5/21/03 10: 36 AM Page 2 06 ... discussion above regarding Legal Liability—Litigation R...

Ngày tải lên: 14/08/2014, 05:20

... 33.3% B 16. 7% C 31.3% D 27.8% 2 You are given the following information regarding Elva Co as at 31 December 19X9: $ Receivables 22,000 Inventories 9,000 Short term investments 6, 000 Trade ... goes into each • Not practising partnership questions 46 Study Period 22 Cash flow statements Priority = High Examined: 6/ 05 Date due: Exam Guidance Cash flow statements can...

Ngày tải lên: 06/08/2014, 10:20

... Ltd Capital inflows Capital outflows Netcapital inflows 8 6 4 2 0 -2 -4 -6 19 86 1988 1990 1992 1994 19 96 1998 2000 2002 2004 20 06 Capital Inflows and Outflows in Selected Countries (in percent ... http://www.imf.org/Pubs/FT/weo/2007/01/index.htm . 150 140 130 120 110 100 90 80 1997 1998 1999 2000 2001 2002 2003 2004 2005 20 06 Indonesia Malaysia Thailand Korea Philippines David B...

Ngày tải lên: 09/08/2014, 19:22

... Forgets its Roots 255 Purpose of Financial Reporting 2 56 Socialization 262 Andersen’s Accounting Court 263 Summary and Conclusion 265 Notes 267 Bibliography 269 Index 291 Contents ix 00 Ketz ... 15 Notes 2 Balance Sheet Woes 33 Investment Risks 34 Some Ratios That Index Financial Risk 34 Financial Leverage and its Effects 36 Stock Prices and Financial Leverage 41 Bankruptcy...

Ngày tải lên: 14/08/2014, 05:20

... Incorporated 66 1. Harrah’s Entertainment Incorporated 66 2. Hayes Lemmerz International, Incorporated 66 3. Health Care Property Investors, Incorporated 66 4. Health Grades, Incorporated 66 5. Health Risk ... Management, Incorporated 66 6. Hemispherx Biopharma, Incorporated 66 7. Herman Miller, Incorporated 66 8. Hewlett-Packard Company 66 9. High Speed Net Solutions, Incorporated...

Ngày tải lên: 14/08/2014, 05:20

... 0 Inventories 1, 066 60 2 1 ,66 8 Prepaid Expenses and Other Assets 1,905 391 2,2 96 6 ,62 0 2 ,63 1 9,204 Investments Equity Method Investments Coca-Cola Enterprises 707 0 0 Coca-Cola Amatil Limited 61 7 0 61 7 Other ... Revenues 20,092 15,700 30 ,66 3 Cost of Goods Sold (6, 044) (9,740) (11,078) Gross Profit 14,048 5, 960 19,585 SG&A Expenses (8 ,69 6) (5,359) (13 ,63 2) Operating I...

Ngày tải lên: 14/08/2014, 05:20

... 5,194 Aircraft Fuel 1,817 1, 969 1,421 Depreciation and Amortization 1,283 1,187 1,057 Other Selling Expenses 61 6 68 8 62 6 Passenger Commissions 540 66 1 784 Contracted Services 1,0 16 966 824 Landing Fees ... Purchase and Lease Financing Purchase Financing Lease Financing Car $60 , 560 Car $60 , 560 Notes Payable $60 , 560 Lease Payable $60 , 560 Notes Payable $15,000 Lease Payable...

Ngày tải lên: 14/08/2014, 05:20

... 4,200 Third 3,749 424 420 3,753 2,000 (4 ,62 7) 11,247 6, 620 Fourth 3,974 67 5 66 2 3,987 2,000 (6, 614) 15,8 96 9,282 Fifth 4,212 954 928 4,238 2,000 (8,852) 21, 062 12,210 Service cost computation is ... Cost 9,433 0 9,443 First 3,337 567 0 1,889 5,792 4,000 (1,792) 13,3 46 4,000 7,555 Second 3,537 801 400 1,889 5,8 26 4,000 (3 ,61 8) 17 ,68 4 8,400 5 ,66 6 Third 3,749 1, 061 840 1,...

Ngày tải lên: 14/08/2014, 05:20

... and W. B. Johnson, Financial Reporting and Analysis, 2nd ed. (Upper Saddle River, NJ: Prentice-Hall, 2002), pp. 63 66 , 543, 822, 845; and White et al., Analysis and Use of Financial Statements, ... a client without retaining that client (pages 60 and 61 ) or that the auditor receives a significant portion of its revenues from one client (page 65 )) should not impair the independence...

Ngày tải lên: 14/08/2014, 05:20