They need to focus more on derivatives and disclosure in financial statements.
Although no valuation has been released for the transaction, Lenovo executives say that it is not sufficiently material to require disclosure in financial statements.
As HR becomes more able to value human capital investments and include them in financial statements, human capital consumption behavior will become much more transparent.
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An interesting note in the financial statements was the news that in September Suncor become the first oil sands company to complete surface reclamation of a tailings pond, a key step in returning the site back to nature.
"Our management's determination to change to the preferred method of accounting for employee stock options ensures that our earnings will more clearly reflect economic reality when all compensation costs are recorded in the financial statements, " said Coca-Cola Chairman and Chief Executive Douglas Daft in a statement.
This section is important but again more key for financial analysts because it contains the bulk of information regarding business metrics and the nitty-gritty details in the financial statements (it typically goes through each line item of income statements, balance sheet, and statement of cash flows).
T-Mobile USA is currently performing its annual assessment of the indefinite-lived assets recorded in its financial statements.
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FRS5, which requires the substance of an entity's transactions to be reported in its financial statements, regardless of legal form.
Most of the other global accounting firms have also separated their consulting arms from their audit divisions in an attempt to restore confidence in audited financial statements.
T-Mobile USA, Inc. ("T-Mobile USA") today reported fourth quarter 2011 results and provided an update on its annual assessment of indefinite-lived assets recorded in its financial statements.
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But within the company description and history, you can often discover all kinds of great tidbits of information that might not be included in the financial statements itself.
Think about all the PR that Yahoo releases on its Investor Relations page and now think how much of that actually mattered enough to be in the financial statements.
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Elan typically takes equity stakes of less than 20% in the companies or joint ventures, so it's not required to consolidate these deals in its financial statements, Teeters says.
The company said Friday it would restate its financials for every quarter since 2007 due to "errors identified in the financial statements, " which include several overstatements of pre-tax income.
Also in our opinion, the related financial statement schedule, when considered in relation to the basic financial statements taken as a whole, presents fairly, in all material respects the information set forth therein.
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Its physical cash flows also corroborate the growth seen in the other financial statements.
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Loans were resumed but now accounts are again in limbo awaiting further financial statements.
We met with firms around the country and reviewed their operations, as well as financial statements in our due diligence.
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Those earnings, called Permanently Reinvested Earnings, or PRE, need only be identified in a footnote on financial statements with the Securities and Exchange Commission.
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The confidence of all users of financial statements in the transparency and integrity of financial reporting is critically important to the effective functioning of capital markets, efficient capital allocation, global financial stability and sound economic growth.
Amerco also claims PwC acted recklessly when it told Amerco it had to consolidate the special-purpose entity on its own financial statements in 2002, causing Amerco to restate two years of numbers and wipe out 92% of its reported 2001 net income.
To supplement our consolidated financial statements, which statements are prepared and presented in accordance with GAAP, we use the following non-GAAP financial measures: non-GAAP operating income, non-GAAP operating margin, non-GAAP net income, non-GAAP EPS, free cash flow, and non-GAAP international revenues.
The staff of the SEC had already required mutual funds to disclose in footnotes to the fee table, financial highlights table and financial statements, their participation in such arrangements.
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Company financial statements, in America and elsewhere, must be approved by an independent auditor.
The indicator shows the annual average growth rate, based on financial statements filed in the most recent three months.
During the last four years, Deloitte has issued non-qualified audit opinions on the financial statements, in spite of ongoing material weaknesses in internal controls over their financial reporting.
The Sageworks Private Company Report, which is based on financial statements filed in the six months ended January, shows average annual sales growth for construction companies increased 11.1 percent.
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According to financial statements filed in the six months ended January 2013, privately held companies saw average annual sales growth of 9 percent and net profit margins of 8.1 percent.
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In short, do present financial statements reflect reality?
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