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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Date: 29/03/2011 Before : THE MASTER OF THE ROLLS LORD JUSTICE RICHARDS and LORD JUSTICE HUGHES - - - - - - - - - - - - - - - - - - - - - Between : | |Sinclair Investments (UK) Ltd |Appellant | | |- and - | | | |Versailles Trade Finance Limited (in administrative
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Method DWP – Department for Work and Pensions HoC CPA – house of Commons Committee of Public Accounts IA – Internal Audit LAs – Local Authorities MPA – Major Projects Authority NAO – National Audit Office PMI – Project Management Institute PwC – Pricewaterhouse Coopers SGR – Starting Gate Review SRO – Senior Responsible Owner UCB – Universal Credit Board 1.0 Executive Summary This report highlights the propaganda of the UK government and its progressive and regressive
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A PEST Analysis Report of HSBC Introduction HSBC holding plc is a global banking and financial services company headquartered in London‚ United Kingdom. The business of HSBC includes personal financial services (retail banking)‚ commercial banking‚ global banking and markets (investment banking)‚ and private banking. HSBC holding was founded in 1991 by the Hongkong and Shanghai Banking Corporation. The bank’s first branches were original opened in Hong Kong and Shanghai in 1865. HSBC lists
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Parity (PPP) terms. (CIA World Factbook‚ 2011) Its GDP (PPP) was estimated to be $4.463 trillion in the year 2011‚ which is a significant increase from $4.139 trillion in 2010 and $3.760 trillion in 2009. (CIA The World Factbook‚ 2011) In fact‚ HSBC and PwC have predicted the dominance of the Indian economy in world rankings by 2050 to become the ‘fastest growing large economy in the world”. Furthermore‚ India is also said to be the “world’s largest free market democracy”. Although India’s
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for the UK and 6 per cent for whole Europe. http://www.ft.com/cms/s/0/e52cbdc0-2fbd-11e0-91f8-00144feabdc0.html#axzz1F6JXCor9 http://www.marketwatch.com/story/dark-pools-account-for-4-of-europe-trades-study-2009-11-02 Motivation of market users (PWC 2008): • Non- displayed trading • Reduce market impact • Price improvement • Reduces transaction cost • High liquidity PRICE FORMATION Maureen O´Hara (2003) considered price discovery as one of the main function of the security market.
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skewed or negatively skewed? Explain your answer. - It is positively skewed because the mean is the largest of the three measures and the mode is the smallest of the three measures. Chapter Self Review page 3 3-7 82 The Philly office of PWC hired five (5) accounting trainees this year. Their monthly starting salaries were $4‚420 $3‚966 $4‚310 $3‚901 $4‚528 Rewrite ; 3‚901 3‚966 4‚310 4‚420 4‚528 a. Showing the detailed equations and calculations‚ compute the:
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BFM223 SUSTAINABILITY ACCOUNTING AND ACCOUNTABILITY MSC IN ACCOUNTING AND FINANCE (PTABAB061) INDIVIDUAL COURSE ASSIGNMENT CANDIDATE: 515531 WORD COUNT: 3‚358 DATE OF SUBMISSION: JANUARY 10‚ 2013 ASTON BUSINESS SCHOOL (ABS) TABLE OF CONTENT Part Topic Page 1 Introduction 1 2 Sustainable Development- The Background 1 3 Compliance of CLP Sustainability Report with GRI’s Sustainability Reporting Guidelines 2 3.1. Strategy and Profile 3 3.2. Management Approach 5 3.3. Performance
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The contribution made by the industry towards the GDP of the country is $ 1.2 trillion‚ which is 8.5% of the GDP (PWC‚ 2011). Increase in the wholesale prices of drugs during global financial crises has increased the expenditure to $ 10 billion‚ which increased to $ 300 billion in the year 2009. It has also increased the inflation rate in the country. In addition to
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University‚ 2011. Trefis Team. "Unilever Doubles Down On Booming Indian Personal Care Market." 27 June 2012. Trefis. 12 November 2012. "UNILEVER: AN ANALYSIS OF STRENGTHS‚ WEAKNESSES AND OPPORTUNITIES AND THREATS." 16 July 2011. Business World. 12 November 2012. Unilever: How We Work. 2011. 11 November 2012. Yu‚ Carrie. "2012 Outlook for the Retail and Consumer Products Sector in Asia." December 2011. PWC. 11 November 2012.
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