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- Cliffs Natural Resources Q2 2009 Earnings Transcript
- Question-and-Answer SessionOperator Operator Instructions. Our next question comes from the line of Kuni Chen from Bank of America. Your line is open. Kuni Chen - BAS-ML Hi. Good morning, everybody. Joseph Carrabba Good morning. Laurie Brlas Good morning. Kuni Chen - BAS-ML Just to start off on the bill...
- Earnings calls 2009-07-31
Additional Resources
- Churchill Downs Incorporated Files 10-Q and Corrects Accounting Treatment for 'Purse Overpayments'
- LOUISVILLE, Ky. -- In filing its Form 10-Q for the third quarter and nine months ended Sept. 30, 2004, Churchill Downs Incorporated (Nasdaq:CHDN) ("CDI" or "Company") today revised its consolidated financial statements to correct an accounting error for "purse overpayments." The revised accounting treatment will serve to reduce 2002 and...
- Research articles 2004-11-18
- Clorox to Apply Discontinued Operations Accounting Treatment to Historical Results to Reflect Impact of Henkel Transaction
- OAKLAND, Calif. -- The Clorox Company (NYSE:CLX) (PCX:CLX) today announced it has applied discontinued operations accounting treatment to its fiscal year 2004 and fiscal year-to-date 2005 results to reflect the impact of its share exchange with Henkel KgaA. As previously communicated, the share exchange and related financing have been completed.
- Research articles 2005-02-02
- Flextronics International Ltd. to review accounting treatment of its February 1996 acquisition of Astron Technologies; Flextronics expects to complete the acquisition of Ericsson facilities in Sweden by the end of March as planned
- SAN JOSE, Calif.--BUSINESS WIRE--March 19, 1997--Flextronics International Ltd. (NASDAQ:FLEXF) today announced that it is in the process of resolving, through discussion with the Securities and Exchange Commission, the appropriate accounting treatment of certain expenses associated with its acquisition of Astron Technologies in February 1996. The company expects to resolve...
- Research articles 1997-03-19
- Sun Healthcare Group, Inc. Announces Filing of 2006 Form 10-K and Non-Cash Adjustment Relating to Accounting Treatment for Certain Leases; 2007 Guidance Re-Affirmed
- Sun Healthcare Group, Inc. (NASDAQ: SUNH) announced today the filing of its Annual Report on Form 10-K. In connection with this filing, Sun also announced that it is changing its accounting treatment for certain real estate lease expenses, and that the audited financial statements set forth in the Form 10-K...
- Research articles 2007-03-08
- Intel completes Sec certification, files expanded 10Q, reaffirms its stock option accounting treatment.
- M2 PRESSWIRE-8 August 2002-INTEL CORPORATION: Intel completes Sec certification, files expanded 10Q, reaffirms its stock option accounting treatment C1994-2002 M2 COMMUNICATIONS LTD RDATE:08082002 SANTA CLARA, Calif. -- Intel Corporation said today that it had filed the certifications of its...
- Research articles 2002-08-08
- Champion Healthcare Changes Accounting Treatment Of Hospital Partnership
- HOUSTON--BUSINESS WIRE--June 23, 1995--Champion Healthcare Corporation (AMEX:CHC) today announced that, following discussions with officials of the Securities and Exchange Commission ("SEC"), the Company has voluntarily agreed to change its accounting treatment of a hospital partnership and, accordingly, today filed its restated consolidated financial statements for the year ended December 31,...
- Research articles 1995-06-23
- MEDCATH CONFIRMS ITS MEDICARE ACCOUNTING TREATMENT AS SOUND AND APPROPRIATE; JCAHO Option for Initial Medicare Inspection Announced by HCFA
- CHARLOTTE, N.C.--BUSINESS WIRE--July 16, 1996--MedCath Incorporated (Nasdaq/NM:MCTH) today announced that the Company had engaged Ernst & Young LLP, independent auditors, to conduct certain procedures related to the accounting treatment for the billing and recording of Medicare patient revenues in its McAllen Heart Hospital during the period from January 24, 1996,...
- Research articles 1996-07-16
- Glenborough Reschedules Second Quarter Earnings Release; Considers Restatement of Prior Results to Reflect a Change in Accounting Treatment for Preferred Stock Dividends
- SAN MATEO, Calif. -- Glenborough Realty Trust (NYSE:GLB)GLB PrA today announced that the Company will delay its second quarter earnings release to evaluate a proposed change in accounting treatment for the timing of recording its preferred stock dividends. The Company believes that a restatement, if required, would result in...
- Research articles 2005-07-26
- Understanding Research and Development Accounting
- There's more than one way to account for Research and Development (R&D). A business using the accrual method of accounting will treat R&D costs as expenses. A business contracted to undertake R&D for another company might treat it as an operational cost. If that business retains an element of financial...
- Articles 2007-10-02
- Advisory: Potential Changes in Accounting for Stock Options
- Investor concerns, a likely pronouncement by the International Accounting Standards Board IASB and the six-year-old stance of the Financial Accounting Standards Board FASB, have combined to create renewed interest in accounting for stock options and other equity incentives via the "fair value method" rather than the current "intrinsic value method"...
- White papers 2002-08-01
- Loan impairment proposal amended. (Financial Accounting Standards Board reverses decision requiring lenders to use market rates for computing present value of specific loans) (Washington Briefs) (Brief Article)
- Loan impairment proposal amended. Last June the Financial Accounting Standards Board issued proposed amendments to two previous standards that would affect the accounting treatment by creditors of both secured and unsecured loans whose complete coll Loan impairment proposal amended. Last June the Financial ...
- Research articles 1993-04-01
- Manager Of Government Accounting Compliance Job Description
- The Manager of Government Accounting Compliance job description template includes the following job summary: Serves as division's expert on government accounting to assure the division's compliance with existing government accounting regulations such as Federal Acquisition Regulations and Cost Accounting Standards. Keeps division management abreast of new regulations and amendments to...
- Tools & templates 2007-09-09
- Grace Settles With SEC Over Accounting Issue.(Brief Article)
- W.R. GRACE & Co. has reached a settlement with the Securities and Exchange Commission SEC on charges relating to its accounting treatment of reserves established and adjusted from 1991 to 1995. The settlement includes Grace establishing W.R. GRACE...
- Research articles 1999-07-05
- Despite passage of fraud bill, stock options treatment still cause for heated debate
- WASHINGTON -- The accounting treatment for employee stock options--a hot potato that United States accounting standards setters dropped in the 1990s--is back on the front burner at the Financial Standards Accounting Board. Officials at FASB are not be ready to resurrect their original plan for mandatory recognition of...
- Research articles 2002-08-19
- Manager Government Accounting Compliance
- The Manager Government Accounting Compliance job description template includes the following job summary: Serves as division's expert on government accounting to assure the division's compliance with existing government accounting regulations such as Federal Acquisition Regulations and Cost Accounting Standards. Keeps division management abreast of new regulations and amendments to government...
- Tools & templates 2007-09-09
- Manager Of Government Accounting Compliance
- The Manager of Government Accounting Compliance job description template includes the following job summary: Serves as division's expert on government accounting to assure the division's compliance with existing government accounting regulations such as Federal Acquisition Regulations and Cost Accounting Standards. Keeps division management abreast of new regulations and amendments to...
- Tools & templates 2008-11-01
- A Tale of Two Insurers: There's No Accounting for AIG and MetLife
- Is it stranger than fiction when one major insurer reports a loss that is actually a gain, while another reports a gain that is actually a loss? That's exactly what happened in the second quarter. And no one is to blame but the accountants. On Friday American International...
- Blog posts 2009-08-12
- Life Partners Holdings, Inc. Applauds Favorable Accounting Rule Change
- WACO, Texas -- Life Partners Holdings, Inc. (NASDAQ: LPHI) is pleased to announce that the Financial Accounting Standards Board FASB has modified its accounting rules regarding the purchase of life settlements. The accounting change results in a substantially more favorable accounting treatment and comes after the issue was first brought...
- Research articles 2006-03-30
- M&As Could Accelerate After Accounting Change.(mergers and acquisitions; pooling of interest accounting to be phased out)(Brief Article)
- A recent decision by the Financial Accounting Standards Board to eliminate pooling of interest accounting treatment of mergers and acquisitions could accelerate the pace of M&As in the near future, according to one Wall Street equity analyst. Andrew Kligerman, an equity analyst with Schroder...
- Research articles 1999-05-31
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