analysis of financial statement
an economic analysis of financial structure
Ngày tải lên :
05/01/2014, 16:56
... Copyright 2011
Pearson Canada Inc.
8 -
13
Conflicts of Interest
ã
Conflicts of Interest is a type of moral hazard problem
caused by economies of scope.
ã
Arise when an institution has multiple ... Canada Inc.
8 -
18
Conflicts of Interest: Remedies II
ã
Sarbanes-Oxley Act of 2002 (contd)
Beefs up criminal charges for white-collar crime
and obstruction of official investigations.
–
Requires ... finance.
4. Financial intermediaries are the most important
source of external funds.
Copyright 2011
Pearson Canada Inc.
8 -
19
Conflicts of Interest: Remedies III
ã
Global Legal Settlement of 2002
Requires...
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Tài liệu International Accounting Standard 1 Presentation of Financial Statements pdf
Ngày tải lên :
17/02/2014, 10:20
... statement of financial position or in
the notes
Financial statements
Purpose of financial statements
9 Financial statements are a structured representation of the financial position and financial ... presented in the statement of financial position,
statement of comprehensive income, separate statement of comprehensive income (if presented),
statement of changes in equity and statement of cash flows. ... retrospective restatement of items in its financial statements or when it
reclassifies items in its financial statements, it shall present, as a minimum, three statements of financial
position, two of each...
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Analysis of financial structure pot
Ngày tải lên :
10/03/2014, 19:20
... managers of the firm (own only
small fraction of equity of the firm)
-
Principal: owner of the firm (own large fraction
of equity of the firm)
ã
Separation of ownership and control
of the firm
Managers ... feature of
debt contracts
8. Debt contracts are extremely complicated
legal documents that place substantial
restrictive covenants on borrowers
Chapter 8
An Economic
Analysis of
Financial ... Why?
4. Financial intermediaries are the most
important source of external funds (figure 1)
==> Why?
Copyright â 2007 Pearson Addison-Wesley. All rights reserved.
8-5
Transaction Costs
ã
Financial...
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APPENDIX A – THE AUDIT RISK MODEL INDEPENDENT AUDITS OF FINANCIAL STATEMENTS pdf
Ngày tải lên :
29/03/2014, 18:20
... misstatement of a
financial statement that might occur. Consequently, the concept of materiality enters into
the risk assessment process, and the selection of the nature, timing and extent of ...
might send a larger number of accounts receivable confirmations at year end. The model
requires an assessment of the risk of fraud (intentional misstatements of financial
statements) in every audit. ... the preparation of
financial statements, and much more. The model requires auditors to gain an
understanding of a company’s internal control, and to test the effectiveness of controls if
the...
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ANALYSIS OF FINANCIAL SITUATION FOR VIETNAM SUN CORPORATION - VNS (VINASUN) - Financial Management for MBA
Ngày tải lên :
21/04/2014, 09:57
... 2012,
1,643.70
2,274.33
2,713.31
3,024.74
3,327.21
107.47
179.45
133.03
151.23
200
2010
2011
2012
2013
2014F
Revenue
Profits after Tax
14
VINASUN posted 2012 profit of VND 2,713.31 billion and profit after tax of VND 151.23
billion. Accordingly, the company’s profit increased by 19.30% and profit increased ... iv
ANALYSIS OF FINANCIAL SITUATION
FOR VIETNAM SUN JOINT STOCK COMPANY - VNS
(VINASUN CORP.)
iv
ANALYSIS OF FINANCIAL SITUATION
FOR VIETNAM SUN JOINT STOCK COMPANY - VNS
(VINASUN CORP.)
iv
ANALYSIS ... 2011;
14
VINASUN posted 2012 profit of VND 2,713.31 billion and profit after tax of VND 151.23
billion. Accordingly, the company’s profit increased by 19.30% and profit increased by
13.68% compare...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part1 ppt
Ngày tải lên :
19/06/2014, 11:20
...
Overview of the Financial Statements
This management discussion and analysis is intended to introduce the City of Altus’ basic
financial statements. The City of Altus’ basic financial statements ... Discussion and Analysis 4–12
Basic Financial Statements
Statement of Net Assets 13–14
Statement of Activities 15
Balance Sheet – Governmental Funds 16
Statement of Revenues, ... 17
Reconciliation of the Statement of Revenues, Expenditures, and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities 18
Statement of Net Assets – Proprietary...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part2 pdf
Ngày tải lên :
19/06/2014, 11:20
... restated
NET ASSETS, ending
Cit
y
of Altus, Oklahoma
Statement of Activities
Year Ended June 30, 2007
The accompanying notes are an integral part of these financial statements.
ContributionsExpenses
Charges ... the same type of information found in
the government-wide financial statements, but in more detail.
Unrestricted net assets of the Altus Municipal Authority, as of the end of the fiscal year, ... 34,906,599
Cit
y
of Altus, Oklahoma
Statement of Net Assets
June 30, 2007
(continued)
Business-Type
Activities Activities Total
Primary Government
The accompanying notes are an integral part of these financial...
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Oklahoma Report on Audit of Financial Statements June 30, 2007_part3 pdf
Ngày tải lên :
19/06/2014, 11:20
... Government-wide and fund financial statements
The government-wide financial statements (i.e., the statement of net assets and the statement
of activities) report information on all of the nonfiduciary ... Activitie
s
Cit
y
of Altus, Oklahoma
Reconciliation of the Statement of Revenues, Expenditures, and
Year Ended June 30, 2007
The accompanying notes are an integral part of these financial statements.
... 1,076,883
Internal
Municipal
Funds
Service
The accompanying notes are an integral part of these financial statements.
City of Altus, Oklahoma
Activities –
Governmental
Statement of Net Assets – Proprietary Funds
June 30, 2007
Activities
Authorit
y
Business-Type...
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Financial Statement Analysis of Leverage and How It Informs About Profitability and Price-to-Book Ratios ppt
Ngày tải lên :
23/03/2014, 02:20
... 2001).
Panels B of Tables 1 and 2 present the analysis of the effects of operati ng liability
leverage. Unlevered profitability, ROOA, has a mean (median) of 8.7(8.2)%
compared with a mean (median) of 11.4(10.1)% ... ratio.
FINANCIAL STATEMENT ANALYSIS OF LEVERAGE 539
3.4. Time-Series Variation
The measurement of operating liabilities has changed over time. Specifically,
standards pertaining to the recognition of ... Thus, for the persistence of ROCE to increase in
OLLEV, at least one of the following explanations must hold: (1) operating liabilities
FINANCIAL STATEMENT ANALYSIS OF LEVERAGE 549
that our...
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Accounting & Financial Statement Analysis
Ngày tải lên :
29/10/2013, 01:15
... the following sections of companies’ reports:
➢ Financial statements
➢ Notes to financial statements
➢ Supplementary information
Each of these sections of the companies’ financial reports will ... Stockholders 36
Financial Highlights 38
Management’s Discussion and Analysis 38
Financial Statements 40
Income Statement 40
Balance Sheet 41
Cash Flow Statement 41
Notes to Consolidated Statements ... manipulation of financial information
❏ Serves as a standard language of recording financial performance
❏ Allows company officers, investors, and general public to assess a firm’s financial per-
formance
❏...
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Financial statements analysis
Ngày tải lên :
18/12/2013, 09:12
...
This basic flow of cash through the business introduces two financial
statements: the balance sheet and the statement of cash flows. It is often
said the balance sheet is a static financial snapshot ... the period
(see "
What is a Cash Flow Statement? ").
Statement of Cash Flows
The statement of cash flows may be the most intuitive of all statements. We have
already shown that, in ...
The aim of this tutorial is to answer these questions by providing a succinct yet
advanced overview of financial statements analysis. If you already have a grasp of
the definition of the
balance...
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