Financial Statement

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7 headnotes for Financial Statement (see all)

More than 10.000 documents for Financial Statement

- The relationship between audit firm tenure and probability of financial statement fraud.
1. INTRODUCTION In recent years, several high-profile financial scandals involving Enron, Global Crossing, WorldCom and other major U.S. corporation...
- Journal of Academy of Business and Economics
- Vol. 9 Nbr. 4, April 2009
- 12 CFR 563c.102 - Financial statement presentation.
- Code of Federal Regulations - Title 12: Banks and Banking
- Statement on auditing standards - special considerations - audits of single financial statements and specific elements, accounts, or items of a financial statement.
Note: All clarified Statements on Auditing Standards (SASs) will have the same effective date. Upon the issuance of all clarified SASs, one SAS will b...
- Journal of Accountancy
- Vol. 211 Nbr. 5, May 2011

- 17 CFR 250.26 - Financial statement and recordkeeping requirements for registered holding companies and subsidiaries.
- Code of Federal Regulations - Title 17: Commodity and Securities Exchanges
- Medivir: Financial Statement, 1 January - 31 December 2011.
Operating profit of SEK 111.9 m HUDDINGE, Sweden -- Regulatory News: Today, Medivir AB (OMX: MVIR), a research-based specialty pharmaceutical compan...
- Business Wire
- February 23, 2012
- Financial Statement Reporting of Pending Litigation: Attorneys, Auditors, and Differences of Opinions
Pending litigation can be a significant source of potential liability for public companies. The lack of adequate disclosure of this potential liability has caused confusion for investors, lenders, and other financial statement users. Auditors are required to assess the appropriateness of financial statement disclosures regarding pending litigation. However, the auditor's ability to do so depends upon receiving information from the company's attorneys. As independent auditors, Certified Public Accountants express their opinion regarding the reliability and integrity of a publicly traded company's financial statements based upon their examination and testing of the company's books and records. The authors' recommendation is that the auditor should consider limiting the scope of the audit ...
- Fordham Journal of Corporate & Financial Law
- Vol. 15 Nbr. 2, January 2010
- Statement on auditing standards - special considerations - audits of group financial statements (including the work of component auditors).
(Supersedes Statement on Auditing Standards (SAS) No. 1 section 543, Part of Audit Performed by Other Independent Auditors [AICPA, Professional Standa...
- Journal of Accountancy
- Vol. 211 Nbr. 5, May 2011
- Statement of Financial Position 2010: ; - Sennheiser Group's Turnover has Increased by 20.Strong Market Growth in All Sales Regions
WEDEMARK, Germany, June 23, 2011 /PRNewswire/ -- Sennheiser electronic GmbH & Co. KG published its financial statement for the business year 2010, reporting an increased turnover of 468.2 million Euros, compared to 389.9 million Euros last year. This corresponds to an increase of 20.1 percent and is the largest turnover in the company's history. Profit increased from 3.8 million Euros (in 2009) to 22.6 million Euros. (Logo: http://photos.prnewswire.com/prnh/20100922/NY69532LOGO )
- U.S. Newswire
- June 23, 2011
- 7 CFR 1744.66 - The financial requirement statement (FRS).
- Code of Federal Regulations - Title 7: Agriculture
- Have We Created Financial Statement Disclosure Overload?
There is much discussion in the accounting profession regarding the complexity of current accounting rules. The SEC just established an advisory committee to reduce unnecessary complexity (Release 33-8817, Jun 27, 2007). There are several reasons why the profession should be worried about excessively long financial statement disclosures: 1. the length of the reports turns off reasonable readers, 2. important information is hidden, and 3. the expense is excessive for the result. Today there is no constituency for reducing disclosure. The solutions, first, accounting professionals need to readdress the concept of materiality. Next, they need "sunset" rules on disclosures. Interestingly enough, published reports that are "homegrown" and not simply a mechanical copy of the required 10-K do ...
- CPA Journal, The
- Vol. 77 Nbr. 11, November 2007