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financial statement

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Understanding Materiality: Materiality is a term used in accounting and the law, in relation to information disclosed in financial statements that affects decisions made by the people who read them.Deciding whether something is a material item involves making a judgment about it, in both quantitative and qualitative terms. Such evaluation is for...; Tags: Misstatement, Financial, Item, Financial Statement, SEC, Materiality, Materiality Concept, Financial Statements, Financial Accounting, Finance, Financial Planning, BNET Editorial; Articles 2007-11-09
Understanding Financial Reporting: Financial reporting, done annually by private enterprises and quarterly by public companies, offers essential information about the financial health of an organization. Interested parties often use this information to support investing and financing decisions. Companies prepare their reports in an agreed format, including a balance sheet, income statement, cash flow...; Tags: BNET Editorial, Information, Financial Accounting Standards Board, Auditing, Financial, Accounting, Financial Statement, Finance, Financial Accounting, Statement, Financial Reporting, Financial statements, Financial Planning, SEC, Cash Flow Statement, financing, MD&A, accrual, income statement, shareholder, GAAP, income, annual reports, analysis, agreement, apprais; Articles 2007-09-28
Identifying Capital and Operating Leases: Payments for leased corporate assets must be accounted for in financial statements, to accurately reflectthe company's financial obligations. There are two accounting methods, one for each type of lease: "operating" or "capital."The FASB Financial Accounting Standards Board has developed objective criteria to help managers identify the type of lease based...; Tags: BNET Editorial, Asset management, Operational accounting, Financial Planning, Financial accounting, tax, payment, lessor, leasing, lease, interest rate, insurance, financing, financial statement, financial reporting, Financial Accounting Standards Board, financial, benefit, balance sheet, asset, agreement, accounting; Articles 2007-08-13
Preparing a Balance Sheet: The balance sheet is a financial statement produced periodically, normally at the end of a calendar or financial year, and normally within an annual report. It showcases the company by measuring its financial health. Its production is a legal requirement in most countries. It is usually greeted enthusiastically by stockholders...; Tags: Balance sheets, Asset management, Investment, Operational accounting, Financial accounting, st, income statement, net income, stock, stockholder, BNET Editorial, balance sheet, asset, accounts receivable, accounts payable, income, financing, financial statement, financial, finance, equity, earnings, dividend, depreciation, Cash Flow Statement; Articles 2007-07-16
Knowing the Right Time to Recognize Revenue: Products and services can be sold and marketed in many different ways. Guidance is available about how to recognize revenue record income from the most common types of transaction, but it's not possible to provide for every situation—so considerable professional judgment is needed in the less straightforward cases.What You Need...; Tags: accounting, accrual, adjustment, AICPA, asset, BNET Editorial, financial, financial statement, GAAP, income, Operational accounting, payment, retail company, revenue, sales, SEC; Articles 2007-07-05

Aspen Technology Announces Restatement of Previously Issued Financial Statements: CAMBRIDGE, Mass. -- Aspen Technology, Inc. (Nasdaq: AZPN), a leading provider of software and services to the process industries, today announced that, in connection with a recent review of financial statements, certain errors in the accounting for sales of installments receivable were discovered. As a result, the Company's previously issued...; Tags: Aspen Technology Inc., financial, financial statement; Research articles 2007-06-11
Clear Choice Health Plans Releases Restated Financial Statements for the First and Second Quarters 2006 and Financial Results for Third Quarter 2006: BEND, Ore. -- Central Oregon Independent Health Services, Inc. ("Clear Choice Health Plans") announced today the release of its unaudited restated first and second quarter 2006 financial statements as well as its unaudited 2006 third quarter results of operations. As previously disclosed in its press release, dated September 20, 2006,...; Tags: Clear, financial, financial statement, health care; Research articles 2006-12-21
Nu Horizons Electronics Corp. to Restate Financial Statements for Prior Year Taxes: MELVILLE, N.Y. -- Nu Horizons Electronics Corp. (Nasdaq/NM: NUHC) today announced that the Audit Committee of its Board of Directors, together with management, has concluded that the Company's annual and quarterly financial statements for the fiscal years 2002 through 2007, as well as the first quarter of fiscal 2008 ended...; Tags: Audit Committee, financial, financial statement; Research articles 2007-10-03
Conduct Your Own SWOT Analysis: Tags: Strategy, Financial Accounting Standards Board, accounting, capital market, financial, financial accounting, financial reporting, financial statement, standards; Articles 2007-02-05
Vicor Corporation: Updated August 9, 2007 for Certain Financial Statement Revisions: July 30, 2007, updated August 9, 2007 for certain financial statement revisions. Vicor Corporation (NASDAQ: VICR) today updated its preliminary financial results for the second quarter of 2007 ended June 30, 2007, previously reported on July 30, 2007.; Tags: financial, financial statement; Research articles 2007-08-09
Progress Software Corporation to File Restated Financial Statements, Schedules Fourth Quarter Conference Call: BEDFORD, Mass. -- Progress Software Corporation (Nasdaq: PRGS), a provider of leading application infrastructure software to develop, deploy, integrate and manage business applications, plans to release its restated financial statements for each of the years in the three year period ended November 30, 2005, and for the first quarter ended...; Tags: financial, financial statement, Progress Software Corp.; Research articles 2006-12-18
CSK Auto Corporation Announces Entry into Third Waiver to Credit Agreement: PHOENIX -- CSK Auto Corporation (NYSE: CAO) (the "Company") announced today that its wholly owned subsidiary CSK Auto, Inc. entered into a third waiver (the "Waiver") to its Second Amended and Restated Credit Agreement, dated as of July 25, 2005 (the "Credit Agreement"), among CSK Auto, Inc., the lenders from...; Tags: Company, financial, financial statement, SEC, waiver; Research articles 2007-06-13
Pall Corporation to Restate Financial Statements: EAST HILLS, N.Y. -- Pall Corporation (NYSE: PLL) today announced that the Audit Committee of its Board of Directors, on the recommendation of management, concluded that the Company's annual and quarterly financial statements for the fiscal years 1999 through 2006 and for each of the fiscal quarters ended October 31,...; Tags: Audit Committee, Company, financial, financial statement, Pall Corp.; Research articles 2007-08-02
Sycamore Networks Provides Update on Intention to Restate Financial Statements for Prior Fiscal Periods; Restatement to Include Fiscal Year 2005 Interim Financial Statements: CHELMSFORD, Mass. -- Sycamore Networks, Inc. (NASDAQ: SCMRE) announced that the Company's Board of Directors, upon the recommendation of Sycamore's management, has determined that the Company's previously issued fiscal year 2005 interim financial statements should be restated to reflect the effects of additional non-cash stock compensation expenses. Accordingly, these interim...; Tags: financial, financial statement; Research articles 2005-09-01
Audit awareness: SAS Nos. 104-111 fundamentally alter how auditors ply their trade: The AICPA's Audit Risk Standards (SAS Nos. 104-111) are continuing the trend of reworking the landscape of financial statement audits. These standards are effective for audits of financial statements for periods beginning on or after Dec. 15, 2006, and affect the way auditing firms assess the risk of material misstatements...; Tags: audit, financial, financial statement, SAS Institute; Research articles 2007-08-01
Zygo Corporation to Restate Its Financial Statements for Fiscal 2005 and First and Second Quarters of Fiscal 2006: Zygo Corporation (NASDAQ: ZIGO) announced today that the Audit Committee of the Company's Board of Directors has concluded, and the Company's Board of Directors has approved, that the Company will be restating its previously issued consolidated financial statements for its fiscal year ended June 30, 2005, and its interim consolidated...; Tags: Company, financial, financial statement; Research articles 2006-03-30
FASB's Crooch takes issue with FEI's CEO on financial statements.: In the President's Page (January/ February 2006), Colleen Cunningham asserted that general-purpose financial statements are trying to do too much. Instead, she specifically asserted that: In the President's Page (January/ February 2006), Colleen Cunningham asserted that general-purpose financial statements are trying to do...; Tags: financial, Financial Accounting Standards Board, financial statement; Research articles 2006-05-01
Affymetrix Files Restated Financial Statements: SANTA CLARA, Calif. -- Affymetrix, Inc. (Nasdaq:AFFX) announced today that it has completed its previously announced restatement of the Company's financial statements. The restated financial statements have been filed with the Securities and Exchange Commission in an amended Form 10-K/A for the year ended December 31, 2005 and an amended...; Tags: Company, financial, financial statement; Research articles 2006-08-30
Riverstone Networks Updates Status on Release of Financial Statements for Fiscal 2003 and First Three Quarters of Fiscal 2004: SANTA CLARA, Calif. -- Riverstone Networks, Inc. (Pink Sheets:RSTN), a leading provider of carrier class solutions for next generation Metro Ethernet networks, said today that its Independent Registered Public Accounting Firm has not yet completed their final review of the company's financial statements. The company said it presently expects to...; Tags: financial, financial statement; Research articles 2004-08-30
Levitt Corporation Restates Previously Issued Financial Statements for the First Quarter, 2007: FORT LAUDERDALE, Fla. -- Levitt Corporation (NYSE:LEV) today announced a restatement of its financial statements for the first quarter of 2007.; Tags: financial, financial statement, Levitt Corp.; Research articles 2007-05-15