53 FAIR PRESENTATION---AN ETHICAL PERSPECTIVE ON FAIR VALUE ACCOUNTING PURSUANT TO THE SEC STUDY ON MARK-TO-MARKET ACCOUNTING Sharon S. Seay‚ Macon State College Wilhelmina H. Ford‚ Macon State College ABSTRACT Fair value accounting has received a significant amount of blame as the cause of the current financial crisis. Fair value accounting does not cause illiquidity or volatility in financial markets. Banks‚ rather than accounting‚ caused the existing crisis‚ ultimately through bad lending
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The ANOVA Table Printer-friendly version For the sake of concreteness here‚ let’s recall one of the analysis of variance tables from the previous page: In working to digest what is all contained in an ANOVA table‚ let’s start with the column headings: (1) Source means "the source of the variation in the data." As we’ll soon see‚ the possible choices for a one-factor study‚ such as the learning study‚ are Factor‚ Error‚ andTotal. The factor is the characteristic that defines the populations
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Name of the Company: The Hershey Company. See SEC Form 10K‚ front page 0. Hereinafter. “Hershey.” or the “Company.” See Proxy Statement‚ page 2. Fiscal year covered by the annual report: Fiscal year 2009. See SEC Form 10K‚ front page 0. Stock Exchange where shares are traded and stock ticker symbol: New York Atock Exchange under ticker symbol HSY. See SEC Form 10K‚ page 16. State of Incorporation: Delaware. See SEC Form 10K‚ page 1. Describe the Company’s business(es)‚ e
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corporation in a nontaxable exchange of stock. C 2-54 1 Does the transaction satisfy the requirements of Sec. 351? Sec 351 is satisfied because the requirements are met with Transferors Alice‚ Bob and Carla owning 88.2% of the Bear Stock (750/850 = 0.882) 2 What are the amount and character of the gains or losses recognized by Alice‚ Bob‚ Carla‚ Dick‚ and Bear? A) Alice will recognize a 10k gain‚ the amount by which the 60k mortgage assumed by bear exceeds the 50k basis of all assets transferred
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corporations are required to submit 10Q (quarterly) and 10K (annual) reports to the SEC detailing their financial operations over the previous quarter or year‚ respectively. These corporate fillings are available on the SEC Web site at www.sec.gov. Go to the SEC Web site‚ follow the “Search for Company Filings” link‚ the “Companies & Other Filers” link‚ enter “Dell Computer‚” and search for SEC filings made by Dell. Find the most recent 10Q and 10K and download the forms. Look on the balance sheet
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largest drug retail store in the US‚ topping CVS Health. The agreement was signed on October 27‚ 2015‚ after Walgreens fiscal year end on August 31‚ 2015‚ and disclosed in the financial statements of 2015. Walgreens announced that they are planning to finance the acquisition with a combination of debt and equity totaling to $17.2 billion. The acquisition will be closed late this year‚ according to Walgreens (Walgreens 10K‚ 2015).
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corporations are required to submit 10Q (quarterly) and 10K (annual) reports to the SEC detailing their financial operations over the previous quarter or year‚ respectively. These corporate filings are available on the SEC website at www.sec.gov. Go to the SEC website‚ follow the "Search for Company Filings" link‚ the "Companies & Other Filers" link‚ enter "Dell Computer"‚ and search for SEC filings made by Dell. Find the most recent 10Q and 10K and download the forms. Look on the balance sheet to find
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Figure 1: Software Flowchart [pic] determine the cost‚ accuracy and response of rain sensors 1. Rain Sensor |Components |Cost (P) | |1k ohms and 10k ohms resistor |P 2.00 | |2.2 uF Capacitor |P 5.00 | |NE555 timer |P 20.00
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crystal violet‚ a carbocationicdye(CV+) takes place according to CV+ + OH- ↔ CVOH Where CVOH is the colorless carbinol form of the dye. The kinetics of the reaction can be monitored due to the carbocation form of the dye by measuring the decrease in absorbance at the wavelength corresponding to the absorption maximum(λmax). The hydrolysis is carried out by using a large excess of NaOH (more than 10-fold) with respect to the substratecrystal violet such that the reaction (CV+ + OH-↔ CVOH) obey the pseudo-first
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approving the integrity of the company and its financial reporting to the SEC and other financial organizations? Under the Sarbanes-Oxley Act‚ the CEO and CFO of publicly traded companies to certify the appropriateness of their financial statements and disclosures and to certify that they fairly present. 4. What is the difference between a form 10-K and a form 10-Q‚ and who must submit these to the Securities Exchange Commissions (SEC) for publicly traded company financial reporting? 10-K is a company’s
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