MEMORANDUM TO: Senior‚ Publicly Traded Company FROM: Team B (Staff I) DATE: February 4‚ 2013 SUBJECT: Audit of Share-Based Payment and Special Purpose Entities (SPE) Reporting This executive memo is a summary and analysis of our audit findings for the client‚ a publicly traded company‚ and its financial practices. Please review this correspondence in accordance with your request. We look forward to meeting in person for further discussion and to make an informed recommendation
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A practical guide to segment reporting September 2008 PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2008 IFRS technical publications IFRS Manual of Accounting 2008 Provides expert practical guidance on how groups should prepare their consolidated financial statements in accordance with IFRS. Comprehensive publication including hundreds of worked examples‚ extracts from company reports and model financial statements. IFRS Pocket Guide 2008 Provides a summary
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Index 1 Introduction to segmental reporting 2 2 Origin of segmental reporting 2 2.1 The fineness-theorem 2 2.2 Market efficiency theory 2 2.3 Agency theory 2 2.4 Accounting theory 3 3 The most important segmental reporting standards 3 3.1 International Accounting Standard 14 (IAS 14) 3 3.1.1 The International Accounting Standards Committee 3 3.1.2 The International Accounting Standards Board 4 3.1.3 IAS 14: Segment reporting 4 3.1.3.1 Objective of IAS 14 (revised) 4 3.1.3.2 Applicability
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Importance of Knowledge Based Reporting Name: Institutional Affiliation: One of the most imperative attributes that a journalists should have is being knowledgeable. For journalist to convey news that are truthful‚ they have to exhibit professional discipline in the assembly and verification of facts about the particular subject they are writing about. They have to be able to convey a reliable and a fair account of the meaning and validity of the subject matter. In order for journalist to
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Financial Statements for Internal Reporting Purposes vs. Financial Statements for External Reporting Purposes It is common in most companies to maintain two set of financial statements; one being used/presented for internal reporting purposes and another for reporting externally. Internal reports are used primarily to aid management in the decision making process throughout the course of the business. These are subject to internal audit to make sure that all information reported are fair and correct
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ASSIGNMENT SUBMISSION SHEET Course Title: BSC (Hons) in Accounting and Finance Module Title: CORPORATE REPORTING Team Members: 1. LEE KEE TAR‚ UB: 11034518 2. JULIANA BTE ABDUL RAHMAN‚ UB: 11034517 3. VITHIA SUBRAMANIAM‚ UB: 11034521 4. ANG MING LIANG‚ UB: 12038344 Title: SEGMENT DISCLOSURE ARE WIDELY REGARDED AS SOME OF THE MOST USEFUL DISCLOSURE IN FINANCIAL REPORTS BECAUSE OF THE EXTENT TO WHICH THEY DISAGGREGATE FINANCIAL IMFORMATION
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ACC00713 Corporate Reporting Assignment 1 SOUTHERN CROSS UNIVERSITY ASSIGNMENT COVER SHEET For use with online submission of assignments Please complete all of the following details and then make this sheet the first page of each file of your assignment – do not send it as a separate document. Your assignments must be submitted as either Word documents (with .doc extension‚ NOT.docx)‚ text documents with .rtf extension or as .pdf documents. If you wish to submit in any other file format
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summary: Sustainability reporting‚ alternatively known as CSR reporting‚ is the annual process whereby companies - public‚ private; large and small - report on their sustainability performance. Reports typically cover social‚ environmental‚ economic and ethical performance and incorporate information on a company ’s environmental impact or carbon footprint‚ staff satisfaction‚ community investment etc. Sustainability reporting is becoming increasingly important as a tool companies can use to demonstrate
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The Regulation of Financial Reporting Contents Part 1 Financial Statement Analysis of JD Wetherspoon plc Executive summary.............................................................................4 1.1 Company profile................................................................................4 1.2 History and development...................................................................4 Introduction....................................
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Chapter 1 Introduction The development of Integrated Reporting is designed to enhance and consolidate existing reporting practices‚ to move towards a reporting framework that provides the information needed to assess organizational value in the 21st century. The traditional reporting model was developed for an industrial world. Although it continues to play a valuable role with respect to stewardship of financial capital‚ it nonetheless focuses on a relatively narrow account of historical financial
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