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    assess the timing and uncertainty of current and future cash flows for making prudent‚ effective and efficient decisions for maximizing their value and making other investment decisions such as choosing a portfolio of securities. Basically‚ financial reports are published to serve various users like‚ shareholders‚ employees‚ suppliers‚ creditors‚ financial analysts‚ stockbrokers‚ management‚ and government agencies. Firms satisfy this demand in part by supplying accounting information‚ thereby enabling

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    Financial Reporting

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    external party use such as in the annual report‚ SEC Form 10-K‚ and prospectus. If “accounting is the language of finance” (Lasher‚ 2008‚ p. 9) then financial reporting is the “communication of financial information useful for making investment‚ credit‚ and other business decisions” (Wild‚ Shaw‚ & Chiappetta‚ 2009‚ p. 681) Such communications include general purpose financial statements such as income statements‚ balance sheets‚ equity reports‚ cash flow reports‚ and notes to these statements. Additionally

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    associates‚ the most common job in Wal-Mart‚ earned on average $8.23 an hour for annual wages of $13‚861. The 2001 poverty line for a family of three was $14‚630. ["Is Wal-Mart Too Powerful?"‚ Business Week‚ 10/6/03‚ US Dept of Health and Human Services 2001 Poverty Guidelines‚ 2001]"(5) "The average two-person family (one parent and one child) needed $27‚948 to meet basic needs in 2005‚ well above what Wal-Mart reports that its average full-time associate earns. Wal-Mart claimed that its average associate

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    financial‚ non financial and management accounting concepts and terminology in business decision-making. Successful completion of this course means that you are expected to be able to: Use accounting in business decision-making Explain the 3 financial reports Apply major types of financial ratio analysis Use major techniques of Financial & Management accounting Understand contemporary management accounting systems Overview of Learning Activities Class seminars will involve interactive lectures‚ case

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    customers are there only hope to stay profiting. If the company was to go bust it means customers will no longer be able to shop there. The customers would be an external stakeholder‚ they can get information by advertisements and even check their annual report on the businesses website. | The establishment relies on their customers to shop at their stores but also they try and bring in customers so they make more money‚ the more profit they make on their products then the more successful the business

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    Narrative Reporting

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    Writing the narrative: the triumphs and tribulations    By Afra Sajjad    Introduction     In recent years‚ particularly since the advent of the global financial crisis‚ the debate has grown  over whether annual reports have relevance to investors and other users‚ and enable them to  make proper decisions on companies’ prospects. To bridge the perceived information gap‚ and  to satisfy the information requirements of the standard setters‚ narrative reporting has come  to the fore.    In its various guises – Business Review

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    1.2 What is the difference between an annual report and a 10-K report? An annual report although could be consider as shorter version of 10k but the key difference lies in approach and intention of reporting‚ meaning with what point of view the document is prepared an annual report is persuasive in nature and persuade investors to invest with the corporation‚ printed on a glossy paper with attractive graphic and contains management spin‚ management could chose the level of detail to be provided

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    Philippine Benevolent Missionaries Association‚ Inc. SEC Reg. No. 28042 Reg. Date: October 19‚ 1965 San Jose Prvince of Dinagat Islands‚ Philippines TAGBINA CHAPTER/ SM-40-00 P-1-A Poblacion Tagbina‚ Surigao del Sur CHAPTER GENERAL INFORMATION SHEET CHAPTER PROFILE Date Organized: Year 1980 Date of Chapter Meeting: 1st & 2nd Saturday of the Month Contact No.: E-mail Address: ctagbina@yahoo.com Total Sub-Chapter Office: 9 Chapter Facebook Account: tagbina chapter@fb

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    poor risk management may have ripple effect on the whole economy of a country. A good example is the current credit crises which is caused by poor risk management in the Banking sector (Student Accountant‚ October 2008). Performance evaluation reports provides various stakeholders including the shareholders‚ potential investors‚ lenders‚ government etc‚ important source of information in taking informed economic decisions. Financial performance evaluation

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    Country Road

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    range to meet market demand and it also sets and keeps up with the latest trends in clothing wears. As a result‚ Country Road has taken on a younger focus in recent years and delivered strong financial results that have been stated in the 2008 annual report that total year sales was up 21.9% in 2008. Country Road chief executive Ian Moir said‚ "we now hope to build on what makes Country Road great‚ and that is commitment to value‚ design and great fabrics‚ with a great brand that is aimed at the

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