Reporting Practices and Ethics Paper Hcs/405 November 7‚ 2013 Reporting Practices and Ethics Paper Ethical standards in financial reporting are vital. Elements of financial management and Generally Accepted Accounting Principles have been set to guarantee that this takes place. Financial management entails ethical standards and reporting practices. Monetary managing is the supervision of a business or organization’s finances in order to reach financial goals. The
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significantly affect the financial‚ social‚ environmental situations and the corporate governance of PepsiCo as well as the whole soft drink industry which highly counts on water in production. This essay will introduce quadruple bottom line reporting which includes financial‚ social‚ environmental and corporate governance‚ and then examine how PepsiCo reports against the four bottom lines and how water shortage may impact the four bottom line perspectives. Economic and Financial According
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Corporate environmental reporting should be regulated. Discuss Early documents (EC‚ 2001‚ p. 8) describe CSR as: a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis. There are some companies which currently publicly disclose their environmental performance information‚ comparable to financial performance information which is mandatory and required by accounting standards around
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Microsoft’s Financial Reporting Strategy Q1. What are the factors that likely explain the equity and its reported book value of equity? Question 1 2 3 4 5 6 1999 Market Capitalisation: USD 460 Billion Book Value: USD 28 Billion MVE more than 16 times of BVE! Factor 1 Question 1 2 3 4 5 6 Intangible Assets • BVE does not reflect certain intangible assets’ value such as brand‚ customer loyalty‚ and human capital – Likely to provide tremendous earnings growth
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Reporting Contingencies and the Financial Statement When faced with a lawsuit you have to know whether or not to consider contingencies. According to Schroeder‚ Clark‚ and Cathey (2005) a contingency is a future event that could possibly have an impact on the firm. There are four different ways a contingency should come to view and they are income tax disputes‚ notes receivable discounted‚ accommodation endorsements‚ and what this company is dealing with a pending lawsuit. When a gain is possible
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dislike to and two different pension plans. Expelling the two segments from this new company‚ which as been suggested‚ may be not as easy as it we may think. This company also has two different pension plans we must look at to make sure the required reporting for defined contribution‚ defined benefit and other postretirement plans are in compliance. Required Reporting’s for Pension Plans There are two frequently used pension plans which are defined benefit and contribution plans. Defined contribution
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6BUS1003 Advanced Corporate Reporting Coursework 2012 semester A The coursework consists of 3 elements: * Notes 10% (to be submitted throughout semester A) * Essay plan 10% * Essay 80% 100% Your final mark for this module will be a weighted average‚ calculated by taking 40% of your coursework mark and 60% of your exam mark. Both the coursework and the exam must be passed for this module. Coursework essay Hans Hoogervorst‚ chairman of the IASB‚ said
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The 2005 World Sustainable Building Conference‚ Tokyo‚ 27-29 September 2005 (SB05Tokyo) 04-006 SUSTAINABLE HOTELS – ENVIRONMENTAL REPORTING ACCORDING TO GREEN GLOBE 21‚ GREEN GLOBES CANADA / GEM UK‚ IHEI BENCHMARKHOTEL AND HILTON ENVIRONMENTAL REPORTING Paulina BOHDANOWICZ‚ M.Sc.1 Branko SIMANIC‚ M.Sc.2 Ivo MARTINAC‚ Ph.D.3 1 Department of Energy Technology‚ Royal Institute of Technology‚ Brinellvägen 60‚ 100 44 Stockholm‚ Sweden‚ Paulina.Bohdanowicz@energy.kth.se 2 Department
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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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Question 3: Frieda‚ an accounting student‚ states: “Strategy analysis seems to be an unnecessary detour in doing financial statement analysis. Why can’t we just get straight to the accounting issues? “Explain to Frieda why she might be wrong. Without strategy analysis‚ it is impossible to identify what drive profits and what are key risks. Moreover‚ assessing firm’s current performance and doing realistic forecasts of future performance are also directly linked with firm’s strategy. Three important
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