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54 Resources for

md&a

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Reporting Critical Accounting Policies: Accountants inevitably make many accounting estimates and policy decisions when preparing financial statements. They must select depreciable lives for long-lived assets, choose an inventory costing method, make assumptions about pensions, and make many more judgments. These accounting estimates are driven by an entity's accounting policy as it applies to the...; Tags: accounting, FINANCE, financial, MD&A, SEC, tax, valuation; Research articles 2007-12-01
Northern Peru Copper Corp.: News Release: Northern Peru Copper Corp. ("NOC" or the "Company") (TSX: NOC) announces that it is amending its Management Discussion and Analysis ("MD&A") for the year ended June 30, 2007 and its 2007 Annual Report. Specifically, the Company is amending a typographic error that appears in a footnote associated with a table...; Tags: Company, FINANCE, MD&A, SEC; Research articles 2007-10-18
Northern Peru Copper Corp.: News Release.: VANCOUVER, BRITISH COLUMBIA, Oct 18, 2007 Marketwire via COMTEX -- Northern Peru Copper Corp. ("NOC" or the "Company") (TSX:NOC) announces that it is amending its Management Discussion and Analysis ("MD&A") for the year ended June 30, 2007 and its 2007 Annual Report. Specifically, the Company...; Tags: Company, copper, FINANCE, MD&A, SEC; Research articles 2007-10-18
Critical Accounting Estimates for Share-Based Payment Arrangements: Disclosure Requirements Under SFAS 123R The accounting for stock option compensation expenses has changed over the years. In 1972 the Accounting Principles Board APB issued APB Opinion 25, Accounting for Stock Issued to Employees, setting out relatively straightforward accounting rules for recognizing stock option compensation expense. APB Opinion...; Tags: accounting, Benefits, compensation, dividend, FINANCE, financial, Financial Accounting Standards Board, Investment, MD&A, payment, SEC, stock, valuation, volatility; Research articles 2007-06-01
Research In Motion Ltd: Corporate Update.: M2 PRESSWIRE-18 May 2007-Pinnacle Digest: Research In Motion Ltd: Corporate UpdateC1994-2007 M2 COMMUNICATIONS LTD RDATE:18052007 Research In Motion Ltd (TSX: RIM) experienced a loss in the markets Thursday, as shareholders witnessed their company's share value decrease 0.52 following the exchange of...; Tags: FINANCE, financial, MD&A, Research In Motion Ltd., SEC; Research articles 2007-05-18

QWIP Announces Mailing of Meeting Materials and Filing of Restated Q2 Interim Financial Statements and MD&A.: EDMONTON, ALBERTA, Oct 23, 2006 CCNMatthews via COMTEX -- QWIP Systems Inc. ("QWIP") (TSX VENTURE:QWP) is pleased to announce that the Notice of Meeting, Information Circular and other meeting materials will be mailed to the shareholders of QWIP on October 25, 2006. The annual general and...; Tags: California Institute of Technology, FINANCE, financial, MD&A, shareholder; Research articles 2006-10-23
Sarbanes-Oxley Means Opportunities and Challenges for Companies and IROs: In the eyes of Congress and the SEC, the new rules resulting from the SarbanesOxley Act SOA were designed to restore investor confidence. Several regulations were designed to increase transparency of corporate information by providing a more accurate picture of a company's value and to restore confidence in the accuracy...; Tags: Benefits, FINANCE, investor, MD&A, National Investor Relations Institute; Research articles 2005-09-01
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
Argus Status Update Including Market Value Consolidated Financial Statements.: TORONTO, ONTARIO, Apr 2, 2005 CCNMatthews via COMTEX Argus Corporation Limited ("Argus") (TSX:AR.PR.A)(TSX:AR.PR.D)(TSX:AR.PR.B) today provided a status update of developments since its last Status Update Report was filed on March 18, 2005. Argus provides updates on its affairs on at least...; Tags: asset, Company, director, dividend, FINANCE, financial, GAAP, HEARING, investment, Lord, MD&A, SEC; Research articles 2005-04-04
Argus Status Update Including Market Value Consolidated Financial Statements: TORONTO -- Argus Corporation Limited ("Argus") (TSX:AR.PR.A)(TSX:AR.PR.D)(TSX:AR.PR.B) today provided a status update of developments since its last Status Update Report was filed on March 18, 2005. Argus provides updates on its affairs on at least a bi-weekly basis (each a "Report"), normally every second Friday....; Tags: asset, Company, director, dividend, financial, income, investment, MD&A, payment, SEC, shareholder; Research articles 2005-04-02
Vision Global Solutions Inc.-Re: Restatement of Financial Statements and Refilling of Certain Continuous Disclosure Documents: MONTREAL -- Vision (OTCBB:VIGS) the company wishes to advise that it is presently in default of its filing requirements with the Ontario Securities Commission (the "OSC"). The company intends to re-file its financial statements and MD&A for the year ended March 31, 2004. By way...; Tags: FINANCE, financial, MD&A, SEC, vision; Research articles 2005-03-24
Red Dawn, Blue Thunder, Purple Rain: Corporate Risk of Liability for Global Climate Change and the SEC Disclosure Dilemma: I. INTRODUCTIONIn Independence Day, Roland Emmerich brought you the near destruction of the earth by aliens. Now, in THE DAY AFTER TOMORROW the enemy is an even more devastating force: nature itself. Tornadoes rip Los Angeles; a massive snow storm pounds New Delhi; hail the size of grapefruit batters Tokyo;...; Tags: Earth, financial, greenhouse, litigation, MD&A, SEC, shareholder, U.S.; Research articles 2005-01-01
Readability of management's discussion and analysis for local governments: ABSTRACT The Governmental Accounting Standards Board issued Statement 34 in June 1999, requiring governmental entities to prepare a Management Discussion and Analysis (MD&A) as part of their Comprehensive Annual Financial Reports. Statement 34 also reiterated that citizens are considered users of governmental financial statements and the MD&As. This paper...; Tags: analysis, FINANCE, financial, government, Governmental Accounting Standards Board, MD&A; Research articles 2005-01-01
Decoma Announces Financial Results for Third Quarter and Year-to-Date Fiscal 2004 and the Appointment of a Special Committee.: CONCORD, Canada, November 2 /PRNewswire/ -- Decoma International Inc. (TSX:DEC.A), (NASDAQ:DECA) today announced its financial results for the third quarter and nine months ended September 30, 2004. Financial Highlights -------------------- ...; Tags: accounting, amortization, asset, Company, earnings, Europe, financial, Ford Motor Co., income, MD&A, Readers, stock, tax, U.S.; Research articles 2004-11-02
Canadian Hydro Announces First Quarter Results.: CALGARY, ALBERTA, May 13, 2004 CCNMatthews via COMTEX (TSX: KHD): Canadian Hydro Developers, Inc. (the "Company") reported a loss of $119,000 ($nil per share, diluted) on generation of 62 million kWh for the first quarter ended March 31, 2004 ("Q1 2004"), compared to earnings...; Tags: accounting, Alberta, asset, Company, earnings, FINANCE, financial, income, Lease, MD&A, Ministry, mW, Ontario, Ontario Power Generation, revenue; Research articles 2004-05-13
Pipelines fighting financial disclosures: Interstate pipelines want the Federal Energy Regulatory Commission FERC to either rescind of substantially modify a proposed rule which would require them to file new quarterly financial reports. The new quarterly form, 3-Q, would contain a "management discussion and analysis" (MD&A), financial footnotes and 16 categories of data. Some FERC-required...; Tags: Federal Energy Regulatory Commission, FINANCE, financial, MD&A, SEC; Research articles 2003-11-01
FERC Proposes New Financial Reporting Requirements.: Jumping on the bandwagon of corporate accountability, financial transparency, and timeliness of reporting of significant developments, the Federal Energy Regulatory Commission ("FERC") on June 25, 2003 proposed sweeping new reporting requirements for FERC-regulated entities. If adopted, the new rule would require quarterly reporting of financial and operating data by public...; Tags: commission, FINANCE, financial, MD&A, SEC; Research articles 2003-08-04
MD&A Disclosure on Off-Balance Sheet Arrangements and Aggregate Contractual Obligations.: On January 22, 2003, the SEC adopted final rules under the Sarbanes-Oxley Act relating to the disclosure of off-balance sheet arrangements and known contractual obligations. The new rules amend requirements for management discussion and analysis disclosures in registration statements, periodic reports and proxy or information statements that are required to...; Tags: FINANCE, financial, MD&A, SEC; Research articles 2003-03-14
New Rules Regarding Disclosure of Off-Balance Sheet Arrangements.: David S. Rosenthal and Martin Nussbaum Originally published in February 2003 Pursuant to Section 401a of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission (the "SEC") has promulgated rules relating to the disclosure, in the Management's Discussion and Analysis ("MD&A") section of SEC...; Tags: FINANCE, financial, MD&A, SEC; Research articles 2003-03-14
Annual Update for Form 10-K and Proxy Statement Preparation.: By Edward S. Best, James B. Carlson, Robert E. Curley, Scott J. Davis, Jeffrey I. Gordon, Robert A. Helman, Michael L. Hermsen, James J. Junewicz, Kenneth E. Kohler, Philip J. Niehoff, Elizabeth Raymond, Laura D. Richman, David A. Schuette, Frederick B. Thomas, Mark R. Uhrynuk and James R. Walther ...; Tags: accounting, audit, FINANCE, financial, GAAP, MD&A, SEC; Research articles 2003-02-28