The metric is simply an accounting device to more easily see how spending in one area has been changing relative to another.
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PFIs as simply an accounting trick.
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Ideally, accounting should simply abstract the situation, describe it in numbers.
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Skeptical, or simply embittered over the reserve accounting scandal, investors price Shell at only 9 times trailing earnings, versus 11 and 12 for its two larger rivals.
Without sound capital markets, regulatory regimes, and accounting standards, privatisation could simply increase incentives to cheat.
Most important, auditors should give detailed statements explaining how aggressive or conservative their client's accounting is, rather than simply signing off on it.
Now of course, this is simply evidence in a court case not actual proper accounting information.
The charity denies wrongdoing, partly, it seems, by asserting it simply was doing what everyone else was doing and accounting rules allowed the treatment.
For example, to become an accountant, you can simply take a four year apprenticeship with one of the major accounting firs.
Some states mandate tedious inventory and accounting rules for probate, while others allow the beneficiaries to simply sign off on the executor's proposed distribution.
Now, if you had to choose a minor because your school simply forces you to choose one then I would be tempted to choose accounting.
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The biggest lesson of the AOL Time Warner merger may simply be that well-run companies, those that exercise good corporate governance and accounting practices, care and nurture their markets, and are realistic in what they offer to their shareholders, will do better than those that do not.
It is unclear as yet whether these problems are serious, says Christina Padgett, senior credit officer at Moody's Investors Service, or whether they simply reflect the fact that America's Sarbanes-Oxley act has imposed a higher standard of accounting accuracy.
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