products, development, sales and marketing, manufacturing, competitors, owned and leased properties, and legal contracts Form 10-Q Quarterly Report- contains unaudited info from the quarterly report Statement of Stockholders Equity, Statement of Cash Flows, Notes to Financial Statements Form 8-K Current Report- used to report any material not included in 10-K or 10-Q Classified Balance Sheet-
Words: 1653 - Pages: 7
Chapter Nine Interest Rate Risk II Chapter Outline Introduction Duration: A Simple Introduction A General Formula for Duration • The Duration of Interest Bearing Bonds • The Duration of a Zero-Coupon Bond • The Duration of a Consol Bond (Perpetuities) Features of Duration • Duration and Maturity • Duration and Yield • Duration and Coupon Interest The Economic Meaning of Duration • Semiannual Coupon Bonds Duration and Interest Rate Risk
Words: 11605 - Pages: 47
other asset groups. The ship generates its own cash flows. In the current operating year, pirates have entered the area where the cruise ship operates. As a result of this incursion, the ship experienced thirty percent lower cash flows of $1.0 million in the current year. The company does not anticipate this will change in the near-term. This change may require the company to consider an impairment loss on the asset since the fair value (future cash flows) does not exceed the carrying cost of the boat
Words: 2420 - Pages: 10
elements of these statements are measured, and the concepts underlying these measurements and related disclosures. Learning Objectives LO1–1 Describe the function and primary focus of financial accounting. LO1–2 Explain the difference between cash and accrual accounting. LO1–3 Define generally accepted accounting principles (GAAP) and discuss the historical development of accounting standards, including convergence between U.S. and international standards. LO1–4 Explain why the establishment
Words: 7130 - Pages: 29
Purpose of study This journal is focusing about the relationship of investor protection and the risk choices in corporate investment. It also examines the factor that influence the risk choices are either due to the insider or the manager explicit ownership and compensation structure or through private benefit. From this journal, my review is about the positive relationship between investor and risk choices in order to influence more investment to help the corporation in manufacturing sector to survive
Words: 1696 - Pages: 7
revenue but that is not really a problem because it is not a matter of increasing sales but of producing more efficiently. Since the sales and revenues are the same for each project, it doesn't represent incremental cash flow to any of those projects. In fact, we need to consider the cash flows generated by each project when we're deciding which one is preferable. In our case, we have to choose between buying a
Words: 1700 - Pages: 7
offering). One of the most important concerns is of course what the offering price should be. Part 1 Project Valuation Dr. Kirak Kim MSc Corporate Finance EFiMM0017 Project Valuation Investment decision Revisit: Valuing unlevered cash flows Revisit: Uncertainty and the notion of risk Weighted average cost of capital Adjusted present value Two Main Decisions in Corporate Finance What is the objective of the firm (corporation)? max{ Shareholder Value } i.e., owners’ wealth
Words: 8376 - Pages: 34
Responsibility (CSR) 8 6.0 To what extent does the regulatory framework govern the preparation of an Annual Report? 9 7.0 To what extent reported profit figures can mislead users of accounts? 10 8.0 Cash flow statements 11 9.0 Accounting Ratios and Cash Flow Statement Analysis 11 10. Cash Flow Statement Analysis 14 11. Criticism of traditional financial accounting and problems encountered in inter-firm comparison. 14 12. Contribution list 16 13. References 16 1.0 Introduction T
Words: 4659 - Pages: 19
the executives’ needs to fill their own pockets. Ignoring the rules was quickly integrated for the pursuit of profits and happiness, or so they thought. Enron’s bankers, auditors and attorneys eventually helped to lead to company to a financial demise with their collective decisions regarding inflated profits. Improper accounting practices reported $3 billion in cash flow in 2000 when the company actually had a -$154 million cash flow. Also, the usage of “special-purpose entities” were created to
Words: 701 - Pages: 3
Course Project: Pfizer Inc. Fall 2010, F203A: Financial Accounting for Management Group 8 Heejun Chung Serge Sidorov Tim Harvey Brett Neu Ed Wu 1. Table of Figures Exhibit 1 in the Appendix contains a table of figures that is comprised of data pertinent to Pfizer’s financial performance in 2007 – 2009. 2. Common Size Balance Sheet Analysis a. Common size balance sheets for Pfizer and Novartis in 2007 – 2009 are shown in Appendix (Exhibit 2). b
Words: 2136 - Pages: 9
