Note Arthur Andersen: Shredding the Reputation and Viability of a Once Venerable Accounting Firm |CASE SUMMARY | Four days before the high-flying‚ energy-trading giant‚ Enron‚ disclosed a $618 million loss for the third quarter of 2001‚ an attorney for Arthur Andersen‚ the accounting firm that audited Enron’s books‚ wrote a memo to Andersen employees
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Date: 19 September 2013 To: CFO Subject: Halibut Contract Mr. CFO: Accounting Method for Halibut Contract It has recently come to the attention of our audit team that a change in accounting methods has been proposed to LabCo’s contract with Halibut. The current accounting method is percentage-of-completion‚ while the plan proposed is a switch to the completed contract method. During our investigation into this matter‚ we analyzed the codification and validation for the percentage-of-completion
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usage becomes simpler39 “Mobile” advertising is dead. Long live tablet and smartphone advertising43 All‑you‑can‑app46 The looming spectrum shortage: worse before it gets better49 Endnotes52 Recent Deloitte thought leadership63 Contacts at Deloitte Touche Tohmatsu Limited (DTTL) and its member firms64 Technology‚ Media & Telecommunications Predictions 2013 1 “ ur aim with Predictions is to O catalyze discussions around significant developments that may require
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The FASB recently issued further guidance to assist with the interpretation of ASC 820- 10 (Statement 157): • FASB Staff Position FAS 157-3: Determining the Fair Value of a Financial Asset When the Market for That Asset Is Not Active was issued in October 2008 to clarify the application of ASC 820-10 (Statement 157) in a market that is not active and to provide an example to illustrate key considerations in determining the fair value of a financial asset when the market for that financial
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Interview Preparation Guide for the Deloitte and Touche Management Consulting Case SKS Meeting Details Name: Roger Kramer Position: CFO of SKS Meeting time: Monday October 15‚ at 4:00 p.m.‚ at his office Length of meeting: 45 minutes Appointment confirmed? Yes Who else is coming? Another consultant‚ waiting for confirmation Meeting Objectives: 1.Introduce myself and the purpose of the engagement 2.Allay any fears and concerns that he might have regarding the engagement 3.Create a rapport
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MGSC1206 Fall 2013 Due: Nov 1st‚ 2013 12:00 noon Assignment #2 Notes: (a) Assignments are to be done individually. (b) Be sure to use correct notation and show how you find each answer. (c) Assignments are to be remitted to the correct drop box on the second floor of Loyola. (d) No late assignments will be accepted. (e) Before beginning this assignment‚ you should have completed the following: • Reviewed the class examples • Completed the Algebra tutorial and related material‚ as
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Runway offers existing customers (the “Existing Customer”) a $25 credit (the “$25 Referral Credit”) if the Existing Customer refers a friend (the “New Customer”) to Runway’s Web site and the New Customer purchases merchandise from Runway. After a purchase is made by the New Customer‚ the Existing Customer receives a $25 credit to be applied to a future purchase from Runway. The $25 Referral Credit represents the fair value of the cost Runway would pay to acquire a new customer from an unrelated
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Title: Integrating the arts: Renaissance and reformation in arts education. By: Dunn‚ Phillip C.‚ Arts Education Policy Review‚ 10632913‚ Mar/Apr95‚ Vol. 96‚ Issue 4 Database: Academic Search Alumni Edition HTML Full Text INTEGRATING THE ARTS: RENAISSANCE AND REFORMATION IN ARTS EDUCATION Contents 1. The Arts and General Education 2. The Interdisciplinary-Arts Approach 3. Integrating-the-Arts Model 4. A Proposal 5. Putting Theory into Practice 6. Integrating the Arts with the Rest of the
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Arthur Andersen LLP v. United States The parties: In Arthur Andersen LLP v. United States‚ the plaintiff was the United States. The United States was also the Appellee. Arthur Andersen is the defendant as well as the appellant. The history: Arthur Andersen was found guilty at the jury trial. The U.S. Court of Appeals for the Fifth Circuit also affirmed him guilty. The U.S. Supreme Court reversed Andersen’s convictions due to “flawed jury instructions.” The facts: Arthur Anderson formed a crisis-response
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Integrating Research: Art/War Essay 1. You need to incorporate at least 3 secondary sources (in addition to your pieces of art) within your essay‚ but no more than 20% of your essay should be other people’s ideas and/or words. 2. You must use proper MLA format for all papers in this class‚ including first-page formatting with a relevant and creative title‚ paginated pages‚ in-text parenthetical citation‚ a Works Cited page. 3. You will probably use a combination of summary‚ paraphrase‚ and quotation
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