No. 5‚ Accounting for Contingencies. SFAS No. 5 defines a contingency as “an existing condition‚ situation‚ or set of circumstances involving uncertainty as to possible gain (gain contingency) or loss (loss contingency) to an entity that will ultimately be resolved when one or more future events occur or fail to occur” (FASB‚ 450-10-20). A pending lawsuit is an example of a contingency and should be accounted for in the financial statements as outlined in SFAS No. 5. Before reporting
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Strategic Audit of Harley-Davidson Case 16 Strategic Management MGMT 436 Group 5 Current Situation (Jw Hayes) A. Current Performance 2008 Revenue 2008 $5.59 billion down from $5.73 billion in 2007 Net Income $654.7 million down from $933.8 million in 2007 Earnings per stock share $2.70 down from $3.74 in 2007 Motorcycles sold 303‚470 down from 330‚619 in 2007 http://investor.harley-davidson.com/ReleaseDetail.cfm?ReleaseID=360949 B. Strategic Posture Mission We ride
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Alternative Learning System Incentive Program “Improving the Current ALS Program of the Eleven Hinterland Barangays in the 1st District of Cagayan de Oro City.” By: Roderico Y. Dumaug‚ Jr. Asmia Mira-ato Gemma Pajayon Jay Lovette Torejas Jim Ibanez A Presentation for PA 206 - P.P.B.S. under Professor Neogen M. Chaves Introduction The Alternative Learning System or ALS is a parallel learning system that provides a viable alternative to the existing formal education instruction (Guerrero‚ 2007
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2.5. Rivalry among competition 35 V.2.6. Relative power of unions 37 V.3. Summary of External Factors (EFAS) 38 VI. Internal Environment (SWOT) 39 VI.1. Corporate Structure 39 VI.2. Corporate Culture 41 VI.3. Corporate Resources 42 VI.3.1. Marketing 42 VI.3.2. Finance 42 VI.3.3. Human Resources Management 43 VI.3.4. Information Systems 44 VI.4. Summary of Internal Factors (IFAS) 46 VII. Analysis of Strategic Factors (SWOT) 47 VII.1. Situational Analysis 47 VII.2. Review of Mission
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Ahmed M.Ashraf Governance 2010 1- Overview of Lesotho Highlands Water Project South Africa is a water scarce country and its neighbor‚ Lesotho is a water rich country categorized by high annual rainfall. South Africa in view of its increasing demand for water in the Guateng region (regarded as the heartland of South Africa) realized the water is going to be scarce in future1. The idea of transfer of water from water rich area (Lesotho) to the water scarce area (Gauteng‚ S.A) was conceived
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conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting & Economics 24 (December): 3-37. Beatty‚ A. and J. Weber. 2005. The importance of accounting discretion in mandatory accounting changes: An examination of the adoption of SFAS 142. Forthcoming in Journal of Accounting & Economics. Beaver‚ W. H. 1993. Conservatism. Working Paper‚ Stanford University (presented at the American Accounting Association Annual Meeting‚ San Francisco‚ CA.) Benston‚ G. J. 1969. The effectiveness
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CHAPTER II Review of Related Literature Related Literature History of World Education With the gradual rise of more complex civilizations in the river valleys of Egypt and Babylonia‚ knowledge became too complicated to transmit directly from person to person and from generation to generation. To be able to function in complex societies‚ man needed some way of accumulating‚ recording‚ and preserving his cultural heritage. So with the rise of trade‚ government‚ and formal religion came the invention
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offset by Statement of Financial Accounting Standards No. 133‚ Accounting for Derivative Instruments and Hedging Activities (SFAS No. 133) noncash fair value adjustments of $23 million. (1) All percentages are as of December 31st‚ except for the weighted-average annual interest rate‚ which is for the year. (2) Based on debt obligations before the effect of SFAS No. 133 fair value adjustments. This effect is excluded‚ as these adjustments have no impact on the obligation at maturity
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Financial Analysis Of Cisco Systems (2005 – 2007) Document Owner(s) Elvira Solanes‚ Keith Allen‚ Sachin Yadav‚Vijay Shankar‚ Xiaochen Wu Table of Contents Introduction 3 Company Overview 3 Financial Summary 3 Product Lines 4 Routing 4 Switching 4 Enterprise IP Communications 5 Security 5 Home Networking 5 Optical Networking 5 Storage Area Netwroking 5 Wieless Technology 5 Social Responsibility 5 Corporate Governance 6 Reporting Strategy 6 Organization Structure 6
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118-119. Print. Wikipedia contributors. "Benna (genre)." Wikipedia‚ The Free Encyclopedia. Wikipedia‚ The Free Encyclopedia‚ 12 Sep. 2010. Web. 6 Nov. 2011. Stephens‚ James M. “Dasheen - Clocasia esculenta.” University of Florida IFAS Extension.University of Florida IFAS Extension. n.d. Web. 6 Nov. 2011.
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