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Date: November 2009 |
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- Showing items 41-80 of 602
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Expected Cash Flows
FASB Concepts Statement No. 7, Using Cash Flow Information and Present Value in Accounting Measurements. Since then, the Board has incorporated the ideas from Concepts...
Company: Financial Accounting Foundation
Date: May 2001 |
Financial Accounting Foundation |
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Credit Standing and Liability Measurement
"A balance sheet is composed of three classes of elements—the entity’s economic resources (assets), claims against those resources held by non owners (liabilities) and the...
Company: Financial Accounting Foundation
Date: June 2001 |
Financial Accounting Foundation |
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Off The Balance Sheet, In A Nutshell
What a difference a few words can make, especially when those words change financial reporting requirements. The article is about the methods of preparing financial...
Company: CFO Publishing
Date: January 2003 |
CFO Publishing |
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A New Security Blanket?
The article is about the new security blankets such as the SEC and FASB that provides two alternatives like Optimize working capital, or set up...
Company: CFO Publishing
Date: January 2003 |
CFO Publishing |
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Financial Statements as a Management Tool II
This articles sheds light on financial statements that can be used to manage business and are widely used by managers. Managers are interested in measuring...
Company: University of Wyoming
Date: January 2003 |
University of Wyoming |
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SEC Issues Final MD&A Disclosure Rule: Off-Balance Sheet Arrangements & Aggregate Contractual Obligations
In late January, the SEC published its final rule to implement Section 401(a) of the Sarbanes-Oxley Act of 2002 (the “Act”). Section 401(a) of the...
Company: Ernst & Young
Date: March 2003 |
Ernst & Young |
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The Top 10 Traps of Budgeting
Companies keep driving into the same traps in the budgeting process. The fallout can be serious in boom times, in the current economic climate, foibles...
Company: Penton Media
Date: January 2003 |
Penton Media |
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To Tell the Truth
New financial reporting regs and the economic downturn are changing the information companies report, and how and to whom they report it. But bombarding shareholders...
Company: Penton Media
Date: January 2003 |
Penton Media |
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Detailed Information on the Statement of Financing
This implementation guide provides detailed information about the statement of financing in the Federal Accounting Standards Advisory Board Statement on Federal Financial Accounting Standards No....
Company: Federal Accounting Standards Advisory Board
Date: April 2002 |
Federal Accounting Standards Advisory Board |
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Improving Disclosure and Transparency in Nonprofit Accounting
"This article is about disaggregated funds-based reporting which is an essential supplement to theFinancial statements of nonprofit organizations. A hypothetical case Analysis illustrates improvements to...
Company: Institute of Management Accountants
Date: April 2003 |
Institute of Management Accountants |
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Liabilities and Equity
This article is about Accounting for certain Financial Instruments with characteristics of both Liabilities and Equity, the Board will embark on the liabilities and equity...
Company: Financial Accounting Foundation
Date: September 2003 |
Financial Accounting Foundation |
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Management's Report On Internal Control Over Financial Reporting And Certification Of Disclosure In Exchange Act Periodic Reports
As directed by Section 404 of the Sarbanes-Oxley Act of 2002, rules are being adopted requiring companies subject to the reporting requirements of the Securities...
Company: U.S. Securities and Exchange Commission
Date: August 2003 |
U.S. Securities and Exchange Commission |
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Defining Free Cash Flow
It is not unusual to pick up an analysts' report, quarterly statement, or annual report and find references to a company's cash flow or free...
Company: The CPA Journal
Date: January 2003 |
The CPA Journal |
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Organizational Culture and Fraudulent Financial Reporting
Fraudulent financial reporting can have significant consequences for organizations and for public confidence in capital markets. High-profile cases of fraudulent financial reporting raise concerns about...
Company: The CPA Journal
Date: January 2003 |
The CPA Journal |
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Budgets - A Functional Approach
Three objectives concerns the preparation of draft budget proposals and content. The purpose of this paper is to cover these objectives and learning outcomes and...
Company: Association of Chartered Certified Accountants
Date: June 2001 |
Association of Chartered Certified Accountants |
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Interpretation Of Accounts - Shareholders Investment Ratios And Risk
Interpreting financial statements usually includes comparison — that of one company with another or for the same company over a period of years to examine...
Company: ACCA
Date: January 2001 |
ACCA |
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Understanding Financial Statement
Financial Statements record the performance of the business and allows one to diagnose its strengths and weaknesses by providing a written summary of financial activities....
Company: YoungEntrepreneur.com
Date: January 2003 |
YoungEntrepreneur.com |
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Procter Is No Gamble
Procter & Gamble is a $110 billion consumer product giant with strong international operations. The article discusses that the company is emerging from a restructuring...
Company: Motley Fool
Date: January 2003 |
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Income Statements-CCH INCORPORATED
While the balance sheet is a financial snapshot, giving picture of the business's assets and liabilities, the income statement shows a summary of the flow...
Company: CCH
Date: January 2003 |
CCH |
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Balance-Sheets
It has been found out that in any orgnisation Balance Sheet plays a very critical tole to determine the success of the organistion. But a...
Company: CCH
Date: January 2003 |
CCH |
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Components of the Accounting System
Accounting system is mainly considered as a wheel whose hub is the general ledger (G/L). These include Accounts receivable, Accounts payable, Order entry etc. These...
Company: BusinessTown.com
Date: January 2003 |
BusinessTown.com |
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Basic Terms and Concepts
There are few things which need to understand in order to make setting up accounting system easier. Debits and Credits are the backbone of...
Company: BusinessTown.com
Date: January 2003 |
BusinessTown.com |
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Income Statements
An income statement, otherwise known as a profit and loss statement, is a summary of a company’s profit or loss during any one given period...
Company: BusinessTown.com
Date: January 2003 |
BusinessTown.com |
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Company Financial Statements
The main purpose of this article is to deal with the additional items required for company accounts – share capital, reserves, dividends and debentures. Also,...
Company: Association of Chartered Certified Accountants
Date: April 2003 |
Association of Chartered Certified Accountants |
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Financial Statements - Their Usefulness And The User
Focus on the usefulness of published financial statements has been at the centre of public debate for over three decades. In 1975 the Corporate Report...
Company: Association of Chartered Certified Accountants
Date: April 2002 |
Association of Chartered Certified Accountants |
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Financial Ratio Analysis
The Balance Sheet and the Statement of Income are essential, but they are only the starting point for successful financial management. Apply Ratio Analysis to...
Company: BizMove.com
Date: January 2003 |
BizMove.com |
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Forecasting Profits
Forecasting, particularly on a short-term basis (one year to three years), is essential to planning for business success. This process, estimating future business performance based...
Company: BizMove.com
Date: January 2003 |
BizMove.com |
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Cash Flow Management
If there is anything more important to the successful financial management of a business than the thorough, thoughtful preparation of Pro Forma Income Statements, it...
Company: BizMove.com
Date: January 2003 |
BizMove.com |
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GASB Improves Derivative Disclosure Requirements
In an effort to improve disclosures associated with derivative contracts, the Governmental Accounting Standards Board (GASB) has issued critical accounting guidance that will provide more...
Company: Governmental Accounting Standards Board
Date: June 2003 |
Governmental Accounting Standards Board |
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FASB Improves Accounting for Financial Instruments with Characteristics of both Liabilities and Equity
The Financial Accounting Standards Board (FASB) has issued Statement No. 150, Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity. The Statement...
Company: Financial Executives International
Date: May 2003 |
Financial Executives International |
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FASB Adds Projects to Its Agenda on Employee Stock Options and Pensions
Responding to requests from investors, financial analysts and other users of financial information, the Financial Accounting Standards Board (FASB) have added to its agenda two...
Company: Financial Executives International
Date: March 2003 |
Financial Executives International |
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Accounting Roundup
When the Sarbanes-Oxley Act of 2002 was signed into law, it was obvious compliance would require significant effort from financial executives. With an original requirement...
Company: Deloitte LLP
Date: January 2003 |
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Depreciation
Depreciation, which is the allocation of the expense that reflects the "using up" of capital assets employed by the entity, is subject to a number...
Company: Farm Financial Standards Council
Date: January 2003 |
Farm Financial Standards Council |
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Financial Statement Formats
The issues related to financial statement format are included in the discussion of specific types of accounts and transactions in the remainder of the Report,...
Company: Farm Financial Standards Council
Date: January 2003 |
Farm Financial Standards Council |
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Gross Revenue vs. Value Of Farm Production
The Value of Farm Production approach is widely used in certain parts of the country and with certain types of operations and not used at...
Company: Farm Financial Standards Council
Date: January 2003 |
Farm Financial Standards Council |
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Net Farm Income
Net Farm Income (NFI) is probably the most critical measurement found on the income statement. It is designed to provide key information about the results...
Company: Farm Financial Standards Council
Date: January 2003 |
Farm Financial Standards Council |
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Disclosure By Notes
Financial statements of agricultural producers are the central features of financial disclosure. However, for those financial statements to be meaningful and useful for analysis, additional...
Company: Farm Financial Standards Council
Date: January 2003 |
Farm Financial Standards Council |
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Check That Proxy!
There is no better place to find details about management compensation, the repricing of options, and information on the board of directors than a company's...
Company: Motley Fool
Date: September 2003 |
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How to Read a Balance Sheet
The article includes the information like Publicly traded companies are designed to make money. The conventional way of scoring this pursuit is by looking at...
Company: Motley Fool
Date: January 2003 |
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The Accountability Model
The Statement of Financing reconciles the financial (proprietary) net cost of operations in the Statement of net cost with obligations in the Statement of Budgetary...
Company: Department of Veterans Affairs
Date: January 2003 |
Department of Veterans Affairs |
- Showing items 41-80 of 602
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