Fair value in financial reporting: problems and pitfalls in practice – a case study analysis of the use of fair valuation at Enron David Gwilliam∗ and Richard H G Jackson School of Business and Economics‚ University of Exeter‚ Streatham Court‚ Rennes Drive‚ Exeter EX4 4PU‚ UK This paper has been accepted for publication in Accounting Forum ____________________________________________________________ ____________ Abstract This paper contributes to the debate on the use of mark to market
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Workbook for NISM-Series-VIII: Equity Derivatives Certification Examination National Institute of Securities Markets www.nism.ac.in 1 This workbook has been developed to assist candidates in preparing for the National Institute of Securities Markets (NISM) NISM-Series-VIII: Equity Derivatives Certification Examination (NISM-Series-VIII: ED Examination). Workbook Version: April 2014 Published by: National Institute of Securities Markets © National Institute of Securities Markets‚ 2012 Plot 82
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chemicals and materials used in electronic components‚ printed circuit boards‚ consumer electronics and other industrial products. This report focuses on analyzing photoresist & its special chemicals and capacitor chemicals as well as maleic anhydride derivatives used in printed circuit boards‚ flat panel displays and semiconductors. 1 Photoresist Photoresist is mainly used for fine graphics processing in PCB‚ LCD‚ semiconductor and other areas. In 2013‚ the global photoresist market scale reached approximately
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British Journal of Pharmacology (2003) 139‚ 1523–1531 & 2003 Nature Publishing Group All rights reserved 0007 – 1188/03 $25.00 www.nature.com/bjp Phenylglycine derivatives as antagonists of group III metabotropic glutamate receptors expressed on neonatal rat primary afferent terminals 1 Jacqueline C. Miller‚ 1Patrick A. Howson‚ 1Stuart J. Conway‚ 1Richard V. Williams‚ Barry P. Clark & *‚1David E. Jane 2 1 Department of Pharmacology‚ School of Medical Sciences‚ Bristol BS8 1TD
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View Online 551 Downloaded by University of Washington on 01 February 2011 Published on 01 January 1959 on http://pubs.rsc.org | doi:10.1039/JR9590000551 113. The Organic Chemistry of the Transition Elements. Part I. Tricarbonylchromium Derivatives of Aromatic Compounds. By B. NICHOLLS M. C. WHITING. and Many aromatic compounds‚ ArH‚ displace carbon monoxide from chromium hexacarbonyl with the formation of complexes Cr(CO)‚(ArH) (I). These are stable and may carry any of several functional
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Using Modified Altman‚ Chanos‚ Beneish; Examine Enron Corporation for 1997‚ 1998‚ 2000 & 2001 show as to how early financial fraud could be identified Introduction The history of Enron corporation can be traced to the 1930s when the Northern Natural Gas Company‚ was formed in order to transport and market gas. The company formerly known as Northern Natural Company changed several times‚ as it made significant transformations in portfolio of its business activities and name. In 1980‚ Northern
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Modelling xxx (2009) xxx–xxx Contents lists available at ScienceDirect Journal of Molecular Graphics and Modelling journal homepage: www.elsevier.com/locate/JMGM Genome wide analysis and comparative docking studies of new diaryl furan derivatives against human cyclooxygenase-2‚ lipoxygenase‚ thromboxane synthase and prostacyclin synthase enzymes involved in inflammatory pathway P. Nataraj Sekhar a‚ L. Ananda Reddy a‚*‚ Marc De Maeyer b‚ K. Praveen Kumar c‚ Y.S. Srinivasulu c‚ M.S.L. Sunitha
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------------------------------------------------- CASE: ENRON CORPORATION’S WEATHER DERIVATIVES WEATHER RISK: Seasonal temperature levels and its fluctuations are the most important independent variable in the power business because they determine to a very large extent customer demand. The utility industry measures weather conditions in terms of heating or cooling degree-days (HDD and CDD‚ respectively). Degree-days are determined by the deviation of the average daily temperature from an established
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previously stated‚ Enron now believes‚ based on current information‚ that the financial activities of the LJM1 affiliate should have been consolidated into its financial statements in 1999 and 2000 and will be restating prior years’ financial statements to reflect this change. The pre-tax earnings / (loss) impact of this transaction was approximately $119.5 million and ($14.1) million in 1999 and 2000 respectively. (d) This amount represents Enron’s estimate of the value received in Enron common stock
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Congress Received through the CRS Web The Enron Collapse: An Overview of Financial Issues Mark Jickling‚ Coordinator Specialist in Public Finance Government and Finance Division Summary Only months before Enron Corp.’s bankruptcy filing in December 2001‚ the firm was widely regarded as one of the most innovative‚ fastest growing‚ and best managed businesses in the United States. With the swift collapse‚ shareholders‚ including thousands of Enron workers who held company stock in their 401(k)
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