of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. x Indicate by check mark whether the registrant is an accelerated filer (as defined in Exchange Act Rule 12b-2). Yes x No ¨ The
Words: 26600 - Pages: 107
Introduction: According to a working document of International Trade Center (UNCTAD/WTO), Bangladesh market size for pharmaceuticals and natural products was US$ 517 million and the total herbal medicine was about US$ 50 million in 2004. Local companies satisfied 95% of domestic demand with a 10% contribution from multinational companies. The number of companies was subdivided into pharmaceutical units (232), ayurvedic, homeopathic, biochemic units (308), and herbal and unani-related units (295)
Words: 7010 - Pages: 29
Ethical and Professional Standards The candidate should be able to demonstrate a thorough knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct, familiarity with the Global Investment Performance Standards, and familiarity with corporate governance issues and risks affecting companies. Study Session 1 Ethical and Professional Standards Reading Assignments 1.* “Code of Ethics and Standards of Professional Conduct” Standards of Practice Handbook, 9th edition
Words: 16671 - Pages: 67
Integrated Financial Analysis Urban Outfitters URBN Stephanie Stowers Table of Contents Executive summary 3 Company Overview 7 HISTORICAL FINANCIAL STATEMENT ANALYSIS 14 RATIO ANALYSIS 16 THREE-YEAR PRO-FORMA 18 SUMMARY OF VALUATION 20 MD&A AND TRANSPARENCY 22 CORPORATE GOVERENCE 22 CONCLUSION 24 REFERENCES 25 Executive Summary Urban Outfitters, Inc. is a lifestyle retail company
Words: 4900 - Pages: 20
Federation of European Accountants Fédération des Experts comptables Européens Impairment of Financial Assets The Expected Loss Model DECEMBER 2009 This paper has been prepared jointly by FEE and EFRAG as part of their pro-active work to provide European constituents with a perspective on the IASB’s proposals for the impairment of financial assets. It is intended to promote discussion and debate on these proposals. The paper describes the proposals but does not represent the views of either
Words: 11477 - Pages: 46
Federation of European Accountants Fédération des Experts comptables Européens Impairment of Financial Assets The Expected Loss Model DECEMBER 2009   This paper has been prepared jointly by FEE and EFRAG as part of their pro-active work to provide European constituents with a perspective on the IASB’s proposals for the impairment of financial assets. It is intended to promote discussion and debate on these proposals. The paper describes the proposals but does not represent the views
Words: 11477 - Pages: 46
asset, in this case, either credits the appropriate intangible asset account or the appropriate accumulated amortization account. ← On the other hand, indefinite-life intangibles are not amortized because there is no foreseeable limit to the cash flows generated by the intangible asset. Such intangible
Words: 5068 - Pages: 21
False. Managerial accounting information is used by internal users; financial accounting information is provided to external users. d. False. The balance sheet is a listing of a company’s assets, liabilities, and owners’ equity. The income statement reports net income which is the excess of revenues over expenses. e. True. Financial analysts closely follow large companies and publicly report any indications of unusual financial performance. Small companies are not followed by analysts, so
Words: 4644 - Pages: 19
LO1 Understand the sources of finance available to a Business Finance is the most vital thing to run the business. Companies operating as commercial entities must have sufficient cash balances to facilitate their smooth operations. Cash requirement can be raised from different sources, ranging from equity, various forms of debt, to internally generated funds through retained earnings which would otherwise be distributed to shareholders (Myers and Myers, 1991; J. Gitman, 1991). The sources of finance
Words: 5525 - Pages: 23
Chapter 3 Comparative International Accounting Systems and Practices * United States and United Kingdom as major countries in the context of the Anglo-Saxon culture area; * The Netherlands and Sweden as representatives of the Nordic countries; * Germany and Switzerland as representatives of the Germanic countries; * France and Italy as representatives of the developed Latin countries and; * Japan as a representative of the developed Asian countries. | ANGLO-SAXON ACCOUNTING * There
Words: 7560 - Pages: 31
