레포트 (168)
Accounting Professor Brent Trueman at the UC Berkeley, added, Reported numbers may not reflect the true income from operations. The phenomenon accompanies bubbles. It is absolutely what almost invariably happens after every bubble. You should expect them bankruptcies, scandals, and accounting disclosures, but that doesnt mean that people who havent been through it before arent going to be
31페이지 | 2,400원 | 2011.03.14
account turnover ratio is similar to industry average this may be due to the fact that McDonald’s is a stable and well established representative company of restaurant industry. 3. if your company lists receivables, use the 10-K to determine what additional disclosure is available concerning the allowance for doubtful accounts -Additional disclosure concerning the allowance for doubtful accou
5페이지 | 1,100원 | 2010.12.21
[회계원리] CKE Restaurant 재무분석(~2009)(영문)
disclosure is available concerning the allowance for doubtful accounts.In the CKE’s 10-K, the account ‘bad debt expense’ is only listed included in ‘administrative expense’. Except this account, any account related to bad debt and doubtful accounts couldn’t be found. Though the administrative expense is continuously increasing, it is uncertain and can be wrong to suggest that CKE’s
4페이지 | 800원 | 2010.12.21
accounting policies of the company. (3) Compare the firm against its major competitors focusing on accounting policies. You take one or two Korean firms for this exercise. The discussion about one or two other Korean firms does not need to be as detailed as that in (2). Do you find any differences in the level of disclosure between these companies?(1) 수익의 인식메가스터디온라인
24페이지 | 2,100원 | 2009.11.09
Accounting Corporations Organization and Capital Stock Transactions
accountsdiscussed in this chapter.- The disclosures pertaining to Connallys common stock indicate that: the company issued400,000 shares; 100,000 shares are unissued (500,000 authorized less 400,000 issued); and390,000 shares are outstanding(400,000 issued less 10,000 shares in treasury).Statement presentation4Statement presentationAs we can see in the picture, Published annual reports
29페이지 | 1,000원 | 2016.04.16
[회계원리] Arthur Andersen in the Enron Case(영문)
Accounting Oversight Board)Define Accounting & Auditing principlesOversee, Regulate, Inspect, DisciplineEnsuring Auditor Independence, Corporate Governance, Financial DisclosureEnhancing severity of White Collar Crime PenaltyPost Enron Case - Andersen 2002, District Court found Andersen guilty of obstructing justiceAndersen to give up its accounting license2005, Supreme Court reversed rul
17페이지 | 1,400원 | 2011.04.12
Disclosure and Role of the Accountant in Collective Bargainning AOS, Vol.6, No1,pp97-107의 연구에서는 단체교섭에서 공시되는 정보의 양과 노동조합에 대한 유용성은 노사관계의 성격에 따라 다를 수 있음을 보이고 있다. 제한적 공시정책은 갈등적 노사관계에서 경영자가 정보를 공시하여도 유용성이 낮은 정보를 공시
11페이지 | 5,000원 | 2013.07.30
disclosure in reportsand documents that the Company files with or submits to the Securities andExchange Commission and in other public communications made by the Company;(3) Compliance with applicable governmental laws, rules and regulations;(4) The prompt internal reporting of violations of this Code to anappropriate person or persons identified in this Code; and(5) Accountability for adhe
20페이지 | 1,700원 | 2010.01.15
ESG 경영과 다양한 평가지표(CSR, CSV, SDGs)와의 관계
Accounting Standards Board(SASB), Task Force on Climate-related Financial Disclosures(TCFD), Carbon Disclosure Project(CDP), United Nations Global Compact(UNGC)의 원칙 등이 있습니다.GRI는 기업의 지속가능성 보고서 작성을 위한 가이드라인으로서 환경, 사회, 지배구조 등 다양한 측면을 다룹니다. SASB는 산업별로 중요한 지속가능성 요소
10페이지 | 4,500원 | 2023.06.20
Case Study_Corporate Finance_Alto_MBA_Samsung Biologics
product portfolio in the futureMarket Situation ● Biopharmaceutical market will continuously grow upDividend ● No dividend expected since SBL requires cash to expand facilities and to grow up fastESG ● SBL started ESG and is establishing strategy to mitigate the risksAccounting Fraud ● Biogen paid off call option. It is resolved. No need to concern.End of PresentationAny Questions?
24페이지 | 2,000원 | 2023.02.12
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