盈余管理的時間和誤區(qū)(完整版)
【正文】 Bad debt allowance ? Inventory overhead absorption rates ? Tax rate ? Prepaid expenses SEC Actions: SAB 99 Materiality ? Requires consideration of QUALITATIVE factors, not just quantitative “Is it probably that the judgment of a reasonable person relying upon the report would have been changed or influenced by …correction of the item?” ? Strives to eliminate INTENTIONAL failure to record immaterial items ? Requires consideration of the materiality of misstatements individually, and in aggregate SEC Actions: SAB 100 Restructuring and Impairment Charges ? Prior to recording a restructuring, panies must: Have a detailed plan, approved by top management Communicate to employees their benefits entitlement Disclose expected headcount reductions, timetable for plan execution, and expected cost by category Report in detail, progress against the plan Managing Earnings Expectations: Past Practices ? Informal discussions with select analysts inten
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1