of Practice Handbook, insider trading is least likely to be prevented by establishing: Select exactly 1 answer(s) from the following: A . fire walls. B watch lists, C. selective disclosure. 2. William Wong, CFA, is an equity analyst with Hayswick Securities. Based on his fundamental analysis, Wong concludes that the stock of a company he follows, Nolvec Inc., is substantially undervalued and will experience a large price increase. He delays revising his recommendation on the stock from “hold” to “buy”
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for example, the SEC issued that it is possible to adopt IFRS in November 2008 and SEC stated that IFRS is the high quality global accounting standards in February 2010. IFRS, short for International Financial Reporting Standards, are the principles developed by the International Accounting Standards Board (IASB). Nowadays, “it is becoming the global standard for the preparation of public company financial statements.”(Ervin Black) Parts of standards of IFRS are based on International Accounting
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FINANCIAL ACCOUNTING Overview The primary function of financial accounting is to provide useful financial information to users external to the business enterprise. The focus of financial accounting is on the information needs of investors and creditors. These users make critical resource allocation decisions that affect the nation’s economy. The primary means of conveying financial information to investors, creditors, and other external users is through financial statements and related notes. In
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Unit principle: assumes a stable currency is going to be the unit of record. The FASB accepts the nominal value of the US Dollar as the monetary unit of record unadjusted for inflation. * The Time-period principle implies that the economic activities of an enterprise can be divided into artificial time periods. §Principles[edit] * Historical cost principle requires companies to account and report assets & liabilities acquisition costs rather than fair market value . This principle provides
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feature of a corporation. In theory most financial managers would agree with the goal of maximising wealth for the owners of the corporation. In practice however, it could be suggested that managers are also concerned with their personal wealth, job security, lifestyle and other benefits such as golf club memberships, company vehicles and impressive offices all provided at company expense. Such concerns may make managers reluctant or unwilling to make decisions that while it may increase the owner’s
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SE571 Principles of Information Security and Privacy Table of Contents Executive Summary 1 Company Overview 2 Security Vulnerabilities 3 Hardware Vulnerability 3 Software Vulnerability 4 Policy………………………………………………………………………………...…5 Recommended Solutions 9 Hardware Solution……………………………………………………………………10 Software / policy Solution 10 Budget…...…………………………………………………………………………….11 Summary………………………………………………………………………………
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deal of pressure on George to sign off on the system and to allow it to be flight tested. It has even been hinted that, if he persists in delaying the system, he will be fired. What should George do next? Case Study 1: Relevant Clauses Principle 1. PUBLIC Software engineers shall act consistently with the public interest. In particular, software engineers shall, as appropriate: ◦ 1.03. Approve software only if they have a well-founded belief that it is safe, meets specifications, passes
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instructor does not specify the number of risks for you to identify, list at least three. 1. Suppliers might leak information to Harley-Davidson’s competitors 2. Suppliers might not have the same ability to be technologically advanced as Harley-Davidson’s new systems 3. Going to an internet based system makes you susceptible to people hacking the system and acquiring information. 4. When you have an internet based system it could go down at any point making the time it is down a loss of productive
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| | |http://csc.csudh.edu | |Course Title: |Communication Systems Security | |Course Number: |CTC 362 | |Instructor
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of accounting standard: Securities and Exchange Commission (SEC), American Institute of Certified Public Accountants (AICPA), Financial Accounting Standards Board (FASB), and Government Accounting Standards Board (GASB). SEC The SEC is a federal organization that helps develop standards for financial information presented to stockholders. SEC requirements are based on FASB and AICPA standard. The SEC believes that the best method of establishing accounting information in through private organizations
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