A Comprehensive Business Reporting Model Financial Reporting for Investors July 2007 CFA Institute Centre Comprehensive Business Reporting Model Staff Kurt Schacht‚ CFA Managing Director Rebecca McEnally‚ CFA Capital Markets Policy Group Georgene Palacky‚ CPA Director Financial Reporting Group Members of the Comprehensive Business Reporting Model Subcommittee and the Corporate Disclosure Policy Council Gerald I. White‚ CFA‚ Chair Grace & White Inc. New York‚ NY United States
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1. Sources of GAAP and basic framework and concepts ........................................................... 3 2. Reporting net income ................................................................................................... 14 3. Income statement: Income from continuing operations ................................................................................ 17 Discontinued operations ...............................................................................
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“It is difficult to judge the success of reforms in legal aid provision as we lack agreement on the aims and objectives of a legal aid system”. Discuss. INTRODUCTION Legal aid helps with the costs of legal advice for people who can’t afford it. If anyone needs help with the costs of legal advice‚ he can apply for legal aid. Whether he will receive it depends on: the type of legal problem he has; his income (how much he earn) and how much capital (money‚ property‚ belongings) he has; whether there
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Financial Reporting Problem‚ Part 1 ACC/290 April 20‚ 2014 Abstract In this paper we will discuss Walmart’s Balance sheet and Income Statement. We will analyze the company’s total assets at the end of the most recent annual reporting year and to why it is important. We then will talk about the company’s total assets‚ how much cash and cash equivalents did the company have‚ as well as‚ the amount of accounts payable at the most recent year‚ and from the previous
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ways has the ‘new media’ and the changing technology of political reporting affected its quality and availability? Over the last decade there has been a significant change in the way in which the media industry reports political news to their audience. With newspaper popularity decreasing‚ the computer and television industry are gaining larger audiences at a fast rate. Therefore‚ this rise of new media has made news reporting quicker and more accessible to readers through the use of technology
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Reporting Practices and Ethics Paper By: Harmony Labanowski HCS/405 Instructor Jay Christensen April 18‚ 2011 Four Elements of Financial Accounting Planning is when the financial manager identifies the steps that must be taken to accomplish the organization’s objectives. The purpose is to identify objectives and then to identify the steps required for accomplishing these objectives. Controlling is when the financial manager makes sure that each area of the organization is following the
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MUNICIPAL PROGRESS REPORTING Meeting the Requirements of the Community Charter Community Charter Ministry of Community‚ Aboriginal‚ and Women’s Services Fall 2003 Preface This guide is the result of a collaborative effort by the Local Government Management Association‚ the British Columbia Government Finance Officer’s Association and the Ministry of Community‚ Aboriginal and Women’s Services. The purpose of this guide is to assist municipalities with the new annual reporting requirements
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INNOVATIVE INTERNATIONAL COLLEGE LEGAL FRAMEWORK DPBA 180 T1 – Definition of Law What is the Law? The Law of a particular state is the body of rules designed to regulate human conduct within that state. This can be defined clearly as an organised system of principles and rules designed to control and influence the conduct of individuals and groups. The aim of most legal systems‚ officially at least‚ is to provide a means of resolving conflicts in a fair
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Corporate Reporting Paper P2 (International) Course Notes ACP2CN07 (INT) P2 Corporate Reporting (International) Study Programme 1 2 3 4 5 6 Page Introduction to the paper and the course............................................................................................................... (ii) The financial reporting framework .............................................................................................................. 1.1 Professional and ethical duty of the accountant
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EM6602 Accounting for Decision-Making and Control Microsoft’s Financial Reporting Strategy (HBR 9-100-027) Team Members Toh Wei Hong‚ Prashant Trivedi‚ Preethy Varadarajan Question 1 The difference between Microsoft’s market value and book value is primarily due to unrecorded intangible assets such as brand value‚ customer loyalty‚ human capital‚ and commercial advantages such as long-term contracts and market dominance. These intangible assets confer Microsoft a tremendous edge over its
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