...Response to Client Request II Charles Thornton, Christine Collins, Jose Rodriguez, Vanessa Van Kirk ACC 541 September 23, 2013 Sonja Wilson Response to Client Request II As requested, the staff has prepared a base analysis of the information you have requested. While the staff waits for the lawyer to determine the probability of a loss in this lawsuit, our staff has researched and prepared an analysis to help educate you and prepare you for the different outcomes. This includes how your accounting department will need to account for the contingency and how that may affect your company’s ability to pay the mortgage and the impairment of the patent. In 1975, the FASB issues SFAS No. 5, which establishes standards of financial accounting and reporting for loss contingencies (Summary of SFAS No. 5, n.d.). SFAS explains two types of contingencies. In your company’s case we will cover the loss contingency. First before reporting a potential loss you must determine its likelihood of occurrence. FASB defines the criteria for reporting contingencies in three categories: (1) probable meaning the loss is likely, (2) reasonably possible meaning the loss is more than remote but less likely, or (3) remote meaning the loss has a slight chance (Schroeder, Clark, Cathey, 2011). Once the lawyer has determined the likelihood of loss for your company, the accounting department will charge the contingencies against income and record a liability, only if two conditions are met: (1) “Information...
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...Explains how the impairment of the patent would be reflected on the financial statements in the event of losing a lawsuit - page 377 Response to Client Request II Week 4 Team A Names ACC/541 Date: MEMORANDUM TO: FROM: DATE: SUBJECT: Financial Implications of Pending Litigation ____________________________________________________________ __________________ Financial Implications The pending litigation has several implications for accurate financial reporting as established in the Generally Accepted Accounting Principles (GAAP). The immediate impact is the requirement for contingencies in the financial statements to report the potential that these statements will be restated to account for the outcome of the lawsuit. Pending the outcome of the lawsuit, the company may be required to reorganize their debts under a chapter 11 bankruptcy. The lawsuit also challenges the validity of a patent, which is a revenue generating asset of the client’s. Pending the outcome of the lawsuit, the patent will need to be tested for impairment. Reporting Requirements for Lawsuit Contingencies The implications for the lawsuit on the company financials depend upon the anticipated outcome of the lawsuit. If the anticipated outcome of the lawsuit is likely to result in a loss to the company, and that loss can be reasonably estimated, the loss should be accrued as estimated into the company financials, and noted as such, as detailed in the FASB Codification section...
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...edhat® ® Te r r y C o l l i n g s & K u r t W a l l UR ON IT OOLS IN Y T C E CD-R L TH O ED UD M Linux Solutions from the Experts at Red Hat ® ® P R E S S™ SEC Red Hat® Linux® Networking and System Administration Red Hat® Linux® Networking and System Administration Terry Collings and Kurt Wall M&T Books An imprint of Hungry Minds, Inc. Best-Selling Books G Digital Downloads G e-Books G Answer Networks e-Newsletters G Branded Web Sites G e-Learning New York, NY G Cleveland, OH G Indianapolis, IN Red Hat® Linux® Networking and System Administration Published by Hungry Minds, Inc. 909 Third Avenue New York, NY 10022 www.hungryminds.com Copyright © 2002 Hungry Minds, Inc. All rights reserved. No part of this book, including interior design, cover design, and icons, may be reproduced or transmitted in any form, by any means (electronic, photocopying, recording, or otherwise) without the prior written permission of the publisher. Library of Congress Control Number: 2001093591 ISBN: 0-7645-3632-X Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 1O/RT/QT/QS/IN Distributed in the United States by Hungry Minds, Inc. Distributed by CDG Books Canada Inc. for Canada; by Transworld Publishers Limited in the United Kingdom; by IDG Norge Books for Norway; by IDG Sweden Books for Sweden; by IDG Books Australia Publishing Corporation Pty. Ltd. for Australia and New Zealand; by TransQuest Publishers Pte Ltd. for Singapore, Malaysia, Thailand...
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...This page intentionally left blank Te n t h E d i t i o n MODERN DATABASE MANAGEMENT Editorial Director: Sally Yagan Editor in Chief: Eric Svendsen Executive Editor: Bob Horan Editorial Project Manager: Kelly Loftus Editorial Assistant: Jason Calcano Director of Marketing: Patrice Lumumba Jones Marketing Manager: Anne Fahlgren Marketing Assistant: Melinda Jensen Senior Managing Editor: Judy Leale Project Manager: Becca Richter Senior Operations Supervisor: Arnold Vila Operations Specialist: Ilene Kahn Senior Art Director: Jayne Conte Cover Designer: Suzanne Behnke Cover Art: Fotolia © vuifah Manager, Visual Research: Karen Sanatar Permissions Project Manager: Shannon Barbe Media Project Manager, Editorial: Denise Vaughn Media Project Manager, Production: Lisa Rinaldi Supplements Editor: Kelly Loftus Full-Service Project Management: PreMediaGlobal Composition: PreMediaGlobal Printer/Binder: Edwards Brothers Cover Printer: Lehigh-Phoenix Color/Hagerstown Text Font: Palatino Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Microsoft® and Windows® are registered trademarks of the Microsoft Corporation in the U.S.A. and other countries. Screen shots and icons reprinted with permission from the Microsoft Corporation. This book is not sponsored or endorsed by or affiliated with the Microsoft Corporation. Copyright © 2011, 2009, 2007, 2005, 2002...
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...[pic] Student Guide for Performance Based Service Acquisition And The Seven Step Process (ACQ 265) Nov 2009 Table of Contents UNIT 1 Introduction UNIT 2 Form the Team, Review Current Strategy, Market Research Step 1: Form the Team Step 2: Review the Current Strategy Step 3: Market Research UNIT 3 An Industry Perspective: Approaching an Acquisition UNIT 4 Requirements Definition Step 4: Requirements Definition UNIT 5 Develop your Sourcing Strategy Step 5: Sourcing Strategy UNIT 6 Execute the Strategy Step 6: Execute the Strategy UNIT 7 Performance Management Step 7: Manage Performance Appendices I Acronym List II Glossary | | | |Course Title |Performance Based Service Acquisition (ACQ 265) | | | | | | | |Lesson Title | Course Introduction | | ...
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...THE LEGAL REGULATION OF THE EXTERNAL COMPANY AUDITOR IN POST-ENRON SOUTH AFRICA Hannine Drake THESIS PRESENTED IN FULFILMENT OF THE REQUIREMENTS FOR THE DEGREE OF MASTER OF LAWS AT THE UNIVERSITY OF STELLENBOSCH Supervisor: Prof A.H. van Wyk March 2009 ii DECLARATION By submitting this thesis electronically, I declare that the entirety of the work contained therein is my own, original work, that I am the owner of the copyright thereof (unless to the extent explicitly otherwise stated) and that I have not previously in its entirety or in part submitted it for obtaining any qualification. Date: 25 February 2009 Copyright © 2009 Stellenbosch University All rights reserved iii ACKNOWLEDGEMENTS In acknowledgement to all who have contributed to this work in some form: writing this thesis would have otherwise been like swimming through mud. To my supervisor, Professor Andreas van Wyk, thank you for your leadership, patience, and academic skill in guiding me through the research process. To Adéle Mulder and Charl Marais, thank you for your continuous insight and perspectives, both academic and otherwise. And finally to Hilda and Gerrie Steyn, who have been absolutely crucial throughout all my years of study, thank you for your indispensable support, in all its forms. iv SUMMARY The worldwide increase of corporate failures on the scale of Enron and WorldCom has sparked a renewed international trend of corporate governance review...
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...COMPUTER ORGANIZATION AND ARCHITECTURE DESIGNING FOR PERFORMANCE EIGHTH EDITION William Stallings Prentice Hall Upper Saddle River, NJ 07458 Library of Congress Cataloging-in-Publication Data On File Vice President and Editorial Director: Marcia J. Horton Editor-in-Chief: Michael Hirsch Executive Editor: Tracy Dunkelberger Associate Editor: Melinda Haggerty Marketing Manager: Erin Davis Senior Managing Editor: Scott Disanno Production Editor: Rose Kernan Operations Specialist: Lisa McDowell Art Director: Kenny Beck Cover Design: Kristine Carney Director, Image Resource Center: Melinda Patelli Manager, Rights and Permissions: Zina Arabia Manager, Visual Research: Beth Brenzel Manager, Cover Visual Research & Permissions: Karen Sanatar Composition: Rakesh Poddar, Aptara®, Inc. Cover Image: Picturegarden /Image Bank /Getty Images, Inc. Copyright © 2010, 2006 by Pearson Education, Inc., Upper Saddle River, New Jersey, 07458. Pearson Prentice Hall. All rights reserved. Printed in the United States of America. This publication is protected by Copyright and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. For information regarding permission(s), write to: Rights and Permissions Department. Pearson Prentice Hall™ is a trademark of Pearson Education, Inc. Pearson® is a registered trademark of...
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...authors and publisher. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is provided with the understanding that the publisher is not engaged in rendering legal, accounting or other professional service. If legal advice or other expert assistance is required, the services of a professional should be sought. Printed in the United States of America. RR DONNELLEY About RR Donnelley Financial Services Group As the world’s largest provider of integrated communications, RR Donnelley successfully leverages our global platform, industry leading service organization and enduring financial stability to help our clients achieve their goals. With over 145 years of experience, RR Donnelley works collaboratively with more than 60,000 clients worldwide to provide a range of solutions to address all of their business communications needs. Our unparalleled print capacity, innovative technologies and deep industry expertise make RR Donnelley the partner of choice for corporations and their advisers. EDGAR Filings—By continuously monitoring evolving...
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...Reverse engineering of the software is prohibited. All trademarks, registered or otherwise, are the property of their respective owners Altibase Corporation 10F, Daerung PostTower II, 182-13, Guro-dong Guro-gu Seoul, 152-847, Korea Telephone: +82-2-2082-1000 Fax: 82-2-2082-1099 E-mail: support@altibase.com www: http://www.altibase.com Contents Preface ............................................................................................................................................................................. i About This Manual ....................................................................................................................................................................................ii Audience........................................................................................................................................................................................ii Software Environment..............................................................................................................................................................ii Organization.................................................................................................................................................................................ii Documentation Conventions...
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...Word One, New York Indexer: Ted Laux Project Coordinator, Cover: Lynsey Stanford Cover Designer: Ryan Sneed Copyright © 2010 by Wiley Publishing, Inc., Indianapolis, Indiana Published simultaneously in Canada ISBN: 978-0-470-40473-7 No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 646-8600. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, (201) 748-6011, fax (201) 748-6008, or online at http://www.wiley.com/go/permissions. Limit of Liability/Disclaimer of Warranty: The publisher and the author make no representations or warranties with respect to the accuracy or completeness of the contents of this work and specifically disclaim all warranties, including without limitation warranties of fitness for a particular purpose....
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...Probability and Statistics for Finance The Frank J. Fabozzi Series Fixed Income Securities, Second Edition by Frank J. Fabozzi Focus on Value: A Corporate and Investor Guide to Wealth Creation by James L. Grant and James A. Abate Handbook of Global Fixed Income Calculations by Dragomir Krgin Managing a Corporate Bond Portfolio by Leland E. Crabbe and Frank J. Fabozzi Real Options and Option-Embedded Securities by William T. Moore Capital Budgeting: Theory and Practice by Pamela P. Peterson and Frank J. Fabozzi The Exchange-Traded Funds Manual by Gary L. Gastineau Professional Perspectives on Fixed Income Portfolio Management, Volume 3 edited by Frank J. Fabozzi Investing in Emerging Fixed Income Markets edited by Frank J. Fabozzi and Efstathia Pilarinu Handbook of Alternative Assets by Mark J. P. Anson The Global Money Markets by Frank J. Fabozzi, Steven V. Mann, and Moorad Choudhry The Handbook of Financial Instruments edited by Frank J. Fabozzi Collateralized Debt Obligations: Structures and Analysis by Laurie S. Goodman and Frank J. Fabozzi Interest Rate, Term Structure, and Valuation Modeling edited by Frank J. Fabozzi Investment Performance Measurement by Bruce J. Feibel The Handbook of Equity Style Management edited by T. Daniel Coggin and Frank J. Fabozzi The Theory and Practice of Investment Management edited by Frank J. Fabozzi and Harry M. Markowitz Foundations of Economic Value Added, Second Edition by James L. Grant Financial Management and Analysis, Second Edition...
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...Invest. Innovate. Inspire. For a new India. ANNUAL REPORT 2014-15 India is at the threshold of a new era of growth and opportunity. This is driven by increasing economic activity, ongoing ‘Make in India’ initiatives and a demographically well-placed, aspirational society. Reliance Industries Limited (RIL) continues to be a partner in India’s ongoing journey towards economic and social well-being, and remains committed to investing in and innovating for India. RIL is striving to meet and exceed global benchmarks in product quality and customer service with inspiring ideas and strategic investments. From the manufacturing landscape to high-growth consumer service sectors, RIL is achieving superior outcomes that facilitate India’s drive for global leadership. RIL is delivering industry-leading performance through consistent efficiency in operations and prudent configuration of assets. RIL is making sizable capital investments, focusing on technology and expanding its level of services from the hydrocarbons sector to consumer businesses. RIL innovates for existing businesses and also focuses on developing new business models to deliver g g g y significant value for its growing stakeholder fraternity. In this effort, it collaborates with o s with leading global institutions to help usher in a n era of possibilities. global new is growing o RIL’s focus is to continue growing as a respons responsible organisation, thereby e inspiring progress in...
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...41 st Annual General Meeting of TAN CHONG MOTOR HOLDINGS BERHAD will be held at Pacific Ballroom, Level 2, Seri Pacific Hotel Kuala Lumpur, Jalan Putra, 50350 Kuala Lumpur, Malaysia on Wednesday, 22 May 2013 at 3:00 p.m. N I S S A N E L G R A N D I N F I N I T I F X 3 7 R E N A U L T M E G A N E R S CONTENTS 02 03 05 09 10 14 17 25 27 28 31 Corporate Information Business Divisions Report of the Board of Directors 8 Years Financial Highlights Profile of Directors Corporate Social Responsibility Report Corporate Governance Statement Internal Control Statement Other Statements and Disclosures Audit Committee Report Daily Share Price & Volume Traded on Bursa Malaysia Securities Berhad 33 Financial Statements 133 Ten Largest Properties of the Group 134 Shareholders’ Statistics 137 Notice of Annual General Meeting Form of Proxy CORPORATE INFORMATION Directors Dato’ Tan Heng Chew Executive Deputy Chairman and Group Managing Director Dato’ Ng Mann Cheong Senior Independent Non-Executive Director Dato’ Haji Kamaruddin @ Abas bin Nordin Independent Non-Executive Director Seow Thiam Fatt Independent Non-Executive Director Siew Kah Toong Independent Non-Executive Director Dato’ Khor Swee Wah @ Koh Bee Leng Executive Director Ling Ou Long @ Ling Wuu Long Executive Director Ho Wai Ming Executive Director Audit Committee Company Secretaries Yap Bee Lee Chang Pie Hoon Registered Address 62-68 Jalan Ipoh 51200 Kuala Lumpur Telephone : (03) 4047 8888 Facsimile...
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...up to be notified when new books are published • Purchase printed books and selected PDF files Thank you for downloading this PDF. If you have comments, questions or just want more information about the books published by the National Academies Press, you may contact our customer service department tollfree at 888-624-8373, visit us online, or send an email to feedback@nap.edu. This book plus thousands more are available at http://www.nap.edu. Copyright © National Academy of Sciences. All rights reserved. Unless otherwise indicated, all materials in this PDF File are copyrighted by the National Academy of Sciences. Distribution, posting, or copying is strictly prohibited without written permission of the National Academies Press. Request reprint permission for this book. To Err Is Human: Building a Safer Health System http://www.nap.edu/catalog/9728.html To Err Is Human Building a Safer Health System Linda T. Kohn, Janet M. Corrigan, and Molla S. Donaldson, Editors Committee on Quality of Health Care in America INSTITUTE...
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...SU S AIN T ABI LI I M PA C T E EC ON OMIC S O CI A L & EN D R . R E D D Y ’ S L A B O R AT O R I E S L I M I T E D | A N N U A L R E P O R T | 2 0 0 9 – 1 0 RO VI V NM EN TA L • T Y • TI SI PO C R E AT I N G A C ONTENTS 24 MANAGEMENT DISCUSSION AND ANALYSIS 42 BOARD OF DIRECTORS 45 MANAGEMENT COUNCIL 72 DIRECTORS’ REPORT 2 CHAIRMAN’S LETTER 46 CORPORATE GOVERNANCE 89 IGAAP STANDALONE FINANCIALS 4 KEY HIGHLIGHTS 60 ADDITIONAL SHAREHOLDERS’ INFORMATION 70 FIVE YEARS AT A GLANCE 141 IGAAP CONSOLIDATED FINANCIALS 6 THE DNA OF SUSTAINABILITY 187 EXTRACT OF IFRS CONSOLIDATED FINANCIALS 190 STATEMENT PURSUANT TO SECTION 212 OF THE COMPANIES ACT, 1956 191 INFORMATION ON THE FINANCIALS OF SUBSIDIARY COMPANIES 192 NOTICE OF ANNUAL GENERAL MEETING 14 HUMAN RESOURCES 71 RATIO ANALYSIS 16 SAFETY, HEALTH AND ENVIRONMENT 18 CORPORATE SOCIAL RESPONSIBILITY 2 | S U S TA I N A B I L I T Y — C R E AT I N G A P O S I T I V E E C O N O M I C , S O C I A L A N D E N V I R O N M E N TA L I M PA C T CHAIRMAN’S LETTER 2009-10 has been a satisfactory year for your Company. Let me start with the financial results. Consolidated revenues for 2009-10 was Rs. 70,277 million. Excluding revenues from sumatriptan — your Company’s Authorized Generic version of Imitrex® which was launched in 2008-09 — revenue grew by 9%. In US dollar terms, 2009-10 revenue was US$ 1.56 billion. I am...
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