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- Intevac Inc. Q3 2009 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions Your first question comes from Bill Ong - Merriman. Bill Ong - Merriman So I understand that your visibility is limited to 2010, but can you offer some color on what type of seasonality can we expect in 2010, maybe go through some potential scenarios...
- Earnings calls 2009-10-26
- Apollo Group Q4 2009 Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. Ladies and gentlemen, at this time we will open the call for a question-and-answer session. Operator Instructions. And your first question comes from Andrew Fones with UBS. Andrew Fones - UBS, Yes, thank you. Just regarding the SEC enquiry, I was wondering if you can...
- Earnings calls 2009-10-27
- Apollo Group F4Q09 (Qtr End 08/31/09) Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. Ladies and gentlemen, at this time we will open the call for a question-and-answer session. Operator Instructions. And your first question comes from Andrew Fones with UBS. Andrew Fones - UBS Yes, thank you. Just regarding the SEC enquiry, I was wondering if you can...
- Earnings calls 2009-10-27
- First Solar, Inc. Q3 2009 Earnings Call Transcript
- Question-and-Answer SessionOperator [Operator Instructions] We’ll take our first question from Steve O'Rourke, with Deutsche Bank. Steve O'Rourke – Deutsche Bank Securities Hi thank you. Just a, a first question how should we be thinking about system business gross margin going forward is there, is there a metrics you...
- Earnings calls 2009-10-28
- Strayer Education, Inc. Q3 2009 Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. Operator instructions And we’ll go first with Sara Gubins with Bank of America Merrill Lynch. Sara Gubins - Bank of America/Merrill Lynch Hi. Thanks. Good morning. Rob Silberman Good morning, Sara. Sara Gubins - Bank of America/Merrill Lynch First question, could you talk about the...
- Earnings calls 2009-10-29
- Safeguard Scientifics, Inc. Q3 2009 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator instructions Our first question is coming from Bob Labick with CJS Securities. Bob Labick - CJS Securities Good morning. Steve Zarrilli Hi Bob. Bob Labick - CJS Securities Hi. I recognized that you have just mentioned you had a very long 90-minute call for Clarient last...
- Earnings calls 2009-11-04
- Sapient Corporation Q3 2009 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator instructions And we have a question from the line Rod Bourgeois of Bernstein. Please proceed. Rod Bourgeois – Bernstein Yes, Rod Bourgeois here. Hey, one of the first things to enquire about the differential across the different regions. Your European growth was excellent on an organic...
- Earnings calls 2009-11-05
- Financial Statement Fraud, Integrity of Financial Information Continue to Be Front-Burner Issues
- Last year's financial failures highlighted some of the more egregious examples of corporate fraud. But they also brought to mind another concern: aggressive accounting. The entrepreneurial spirit of many fast-growing companies of the 1990s led some of them to use aggressive accounting, but in some cases, these methods clearly crossed...
- White papers 2003-02-06
- AICPA Publishes Revenue Recognition Guidance
- AICPA published Audit Issues in Revenue Recognition .The publication brings together in one source the audit and accounting guidance on revenue recognition for sales of goods and services in the ordinary course of business. Its primary objective is to help auditors fulfill their professional responsibilities with regard to auditing assertions...
- White papers 1999-01-01
- Financial Statement Fraud, Integrity of Financial Information Continue to Be Front-Burner Issues
- Last year's financial failures highlighted some of the more egregious examples of corporate fraud. However, they also brought to mind another concern: aggressive accounting. The entrepreneurial spirit of many fast-growing companies of the 1990s led some of them to use aggressive accounting, but in some cases, these methods clearly crossed...
- White papers 2003-02-06
- SOP Issued on Software Revenue Recognition
- The Accounting Standards Executive Committee has issued a statement of position on software revenue recognition that supersedes SOP 91-1. SOP 97-2 (No. 014897CLB11) is effective for transactions entered into in fiscal years beginning after Dec. 15, 1997.The SOP, which provides guidance on applying GAAP in recognizing revenue on software transactions,...
- White papers 2002-10-04
- Revenue Recognition – Principles In Search Of Guidance
- The current lack of guidance relating to revenue recognition causes difficulties for prepares and users of accounts. In this article, IFRS news looks at the implications of this, and where additional guidance is needed. Companies in the retail and consumer sector face a number of challenges in making the change...
- White papers 2003-04-01
- Revenue Recognition for Non-Monetary Transactions
- A CFO loses her job because she uncovers problems with revenue recognition. In her next job—with a promising Internet company—she believes her problems are over. Then she begins to raise questions about the new company's revenue figures. The focus of this case is on the problems of revenue recognitions and...
- Case studies 2003-01-01
- Revenue Recognition for a High-Tech Startup
- Advanced Tech, Inc., is a start-up. The venture capital owners have agreed to another round of funding and brought in a new management team. The president, vice president of sales, and vice president of operations are all good friends. To reduce expenses, the operations V.P. are also the acting V.P....
- Case studies 2003-01-01
- Revenue Recognition of Stock Options and Stock Placement
- This paper discusses case study of JoAnne Jones, CPA, a manager with Alan Smith & Associates, LLP, who went into the field to review the staff work on the audit of the 20X2 financials of Cybreality, Inc. When she introduced herself to client management, they urged her to expedite her...
- Case studies 2003-01-01
- Revenue Recognition : More Stringent Rules on the Horizon
- Determining and reporting revenues are among the most critical issues in financial reporting. Indeed, the timing of revenue recognition affects both the top and bottom lines of the income statement as well as the balance sheet. Such timing can have a significant impact on share prices as investors compare actual...
- White papers 2001-12-01
- Recognizing the Unrecognizable
- Revenue recognition has perennially been one of the hottest of the SEC's buttons, but perhaps never more so than now. During the past year the Commission has mounted high-profile investigations of such brand name companies as Xerox, Lucent and K-Mart, as well as several energy and telecommunication companies. Such intense...
- White papers 2003-01-01
- Leveraging Revenue Management Solutions
- New solutions are emerging in the revenue management space that enable firms to better manage and influence revenue streams. CFOs are making financial accuracy a top priority. Concurrently, accounting regulations for revenue recognition have been changing, particularly in the technology/software sector. Ongoing Financial Accounting Standards Board FASB rulings that will...
- White papers 2002-12-01
- Management Fraud Puts Auditors Between a Rock and a Hard Place
- In today's earnings-crazed environment, there are times when management, in an effort to whitewash a company's (or a division's) poor performance, may attempt to boost sales by improper, premature recognition of sales. Such decisions may be based on a variety of factors, ranging from pressures to meet budget projections...
- White papers 2003-06-01
- Accounting: Subtle Issues in Revenue Recognition
- In recent years, concerns related to the recognition of revenue in accordance with GAAP have risen in significance. Not only the fraudulent acts of recording revenue improperly through sham transactions, but subtler practices, such as recognizing revenue before it is earned, have drawn more intense regulatory scrutiny. GAAP for revenue...
- White papers 2001-03-01
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