Each item can be unique--"ideal for such documents as financial statements for retirement services investors, " says Lew Waltman of R.

FORBES: Hot type

Rather, it is information for long-term investors that should be used in concert with other fundamentals that can be gleaned from financial statements, such as earnings growth and leverage and valuation benchmarks, like price-earnings ratios.

FORBES: Magazine Article

In fact, audit firms would be subject to conflicts of interest in accepting such an assignment since they have already opined as to the accuracy of the financial statements.

FORBES: Murders and Pensions: The Need for Forensic Investigations (March 28, 2006 )

It provides a detailed look at the prevalence and culture of business thieves in categories such as misappropriation and theft of assets and cash, skimming, payroll fraud, financial statements and reporting schemes, conversion of assets, and corruption and misuse of influence.

FORBES: How Do You Spot The Thief Inside Your Company?

These statements are likely to address matters such as the company's future financial condition and performance (including earnings per share, profitability, liquidity, cash flows, debt levels, market share growth and other sales information, inventory levels and capital expenditures), its cost reduction initiatives and plans for store closings, and the expansion of product categories, including eBook content and eReaders.

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