Financial statements provide information of value to company officials as well as to various outsiders, such as investors and lenders of funds. Publicly owned companies are required to periodically publish general-purpose financial statements that...

Working capital management Cash conversion cycle Return on capital Economic value added Just In Time Economic order quantity Discounts and allowances Factoring...

In February,this column featured an article titled, "Stop the Bleeding: Financial Reporting Considerations of Liquidating a Business," which appropriately addressed financial statements prepared on the liquidation basis of accounting for entities that are liquidating. Such entities are required to account for assets generally at...

Financial Statement Clarity: How Inter-company Transactions Can Obscure Value When Then was the last time you picked up a company's annual report or U.S. Securities and Exchange Commission (SEC) Form K)-K and tried to get a clear picture of how a company makes...

The former chief financial officer of Brocade Communications Systems Inc. was charged Friday with several counts of civil securities fraud for allegedly ignoring that the company was improperly accounting for backdated stock option awards.The Securities and Exchange Commission alleged that Michael Byrd, 45, who served...

The Securities and Exchange Commission has sued three former executives of a ConAgra Foods Inc. subsidiary, alleging they overstated profits in 1999 and 2000.James Charles Blue, the former president and chief executive of ConAgra Agri Products Cos., Randy Cook, the former president of North American...

An examination of the profit and loss statements and balance sheets for the half-year period 30th June 2003 to 11th January 2004. The report deals with earning capacity, financial stability, and some aspects of management efficiency as measured by various financial ratios.