Auditing a Publicly Traded Company As a Staff I assigned to the audit of a publicly traded company‚ your senior has asked you to evaluate both share-based payment reporting and special purpose entities (SPE) reporting for the company. Research share-based payment reporting and SPE reporting individually. Write a 700- to 1‚050-word executive memo as a team that includes a description of what you will look for to see if the client is consistent with the generally accepted accounting
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eliminates an alternative accounting method; consequently‚ similar economic transactions will be accounted for similarly” (para. 4). Special purpose entities or SPEs are defined by Crawford and Fredericks (2003) as “A separate legal structure created by a firm to provide liquidity and/or obtain favorable external funding” (para. 4). SPEs are often used to reduce larger risk by corporations. These structures assist corporations to obtain financing as well as assets. It appears that with this rule
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Some notes I started taking because I was having a really difficult time. I will submit a bunch of papers from my old classes this is the coolest thing ever and it ’s legal as long as you copy right....o technology how I love thee Sent from my iPad Begin forwarded message: From: Margo Moriarty Date: August 16‚ 2014 at 7:57:08 PM EDT To: Margo Subject: Comprehensive classroom technology plan Comprehensive Classroom Technology Plan Your Name Grand Canyon University:
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Heritage Assessment Dwayne Brown RN CPAN Grand Canyon University Family Centered Health Promotion NURS-429v Renita Holmes July 13‚ 2014 Heritage Assessment Being present in one of the world’s largest medical centers allows for a nurse to experience multiple cultures in the care of patients and communities. The heritage assessment tool can be utilized by nurses to understand differences among cultural values as they relate to health maintenance‚ health promotion and health restoration. Collecting
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Describe the ecclesiology of Sacrosanctum concilium Sacrosanctum concilium‚ the constitution on the liturgy of the Church‚ brought about the liturgical reform post-Vatican II. Though it was the reform of the liturgical practices of the church it had much to say about what the Church is‚ the ecclesiology. Massimo Faggioli says that “the combination of liturgical reform and ecclesiological renewal in the Catholic Church represents the beating heart of Sacrosanctum concilium” (Faggioli 59). The renewal
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Enrons Fall Kenneth Lay – CEO Auditors – Arthur Anderson Jeffrey Skilling – Consultant‚ Hired as a young consultant‚ as due to deregulation‚ Enron incurred massive debts. Jeffrey skilling was hired to come up with innovative new ideas. His revolutionary idea for Enron was to ‘create a gas bank in which Enron would buy gas from a network of suppliers and sell to a network of consumers‚ contractually guaranteeing both the supply and the price‚ charging fees for the transactions and assuming the
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importance of communication. One of the goals of GCU is to help you to effectively communicate throughout your life. Access and view the "Communication Tool" located in the Additional Resources Folder in Canyon Connect. All of these resources discuss how to communicate effectively with others. Why is it important to communicate effectively with others? How will effective communication help students in their academic career? Give examples. Why do you think GCU emphasizes quality discussion posts and proper
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Educating Special Needs Students 1 Angela Anthony Grand Canyon University: SPE-226 December 1‚ 2013 Educating Special Needs Students 2 Educating special needs students can be challenging for all individuals involved. Students who may have intellectual disabilities‚ autism‚ and severe or multiple disabilities can have many bumps along the road of education. The impact of having a disability as a student can affect not only the student and the parents‚
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Beaman‚ and Roger T. Kelem (1976)‚ researchers found that children either in a costume‚ concealing their identity‚ or within a group were more likely to steal when left alone with a bowl of candy‚ than those who went trick-or-treating alone. In the SPE guards were given reflective sunglasses to wear throughout the experiment‚ which‚ according to the aforementioned study‚ increases their sense of anonymity. This may form an explanation for their abusive and facist actions towards the prisoners. Furthermore
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drive to maintain reported earnings growth‚ however‚ had led Enron to aggressive accounting policies to accelerate earnings. In particular‚ the ‘special purpose entities’ (SPEs) Enron used to move assets and liabilities off the balance sheet attracted most attention. The financial involvement of Enron officers and employees in the SPEs led to further questions. Enron executives regarded themselves as an elite. The company had largely left behind the Texan ‘good ol’ boy’ culture – and certainly the
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