Form: 10-K, Received: 03/06/2014 12:43:05
... drum and brake system performance. Brake drums are our primary aftermarket product. The aftermarket opportunities in this product line are substantial as brake drums continually wear with use and eventually need to be replaced, although the timing of such replacement depends on the severity of use. ...
... drum and brake system performance. Brake drums are our primary aftermarket product. The aftermarket opportunities in this product line are substantial as brake drums continually wear with use and eventually need to be replaced, although the timing of such replacement depends on the severity of use. ...
notes to the financial statements
... single model that has only two classification categories: amortised costs and fair value. All instruments are to be measured at fair value except for debt instruments that qualify for amortised cost accounting. It allows an option to present fair value changes in equity instruments in profit or loss ...
... single model that has only two classification categories: amortised costs and fair value. All instruments are to be measured at fair value except for debt instruments that qualify for amortised cost accounting. It allows an option to present fair value changes in equity instruments in profit or loss ...
FORM 10-K - corporate
... and U.S. Federal Pell Grant programs effective 30 days after notification from the ED and will remain ineligible for at least two fiscal years. If a school ’ s cohort default rate equals or exceeds 30% in two of the three most recent fiscal years for which rates have been issued by the ED, it may be ...
... and U.S. Federal Pell Grant programs effective 30 days after notification from the ED and will remain ineligible for at least two fiscal years. If a school ’ s cohort default rate equals or exceeds 30% in two of the three most recent fiscal years for which rates have been issued by the ED, it may be ...
The financial reporting environment Review of the recent literature
... and relative effectiveness of alternative accounting standards (e.g., U.S. GAAP versus IFRS). Due to the inherent complexity of the corporate information environment, we do not provide a formal general framework that captures all those interdependencies. Rather, following a somewhat more limited app ...
... and relative effectiveness of alternative accounting standards (e.g., U.S. GAAP versus IFRS). Due to the inherent complexity of the corporate information environment, we do not provide a formal general framework that captures all those interdependencies. Rather, following a somewhat more limited app ...
Grubhub`s annual report
... Company connects more than 40,000 local restaurants with hungry diners in more than 1,000 cities across the United States and is focused on transforming the takeout experience. For restaurants, Grubhub generates higher margin takeout orders at full menu prices. The Grubhub platform empowers diners w ...
... Company connects more than 40,000 local restaurants with hungry diners in more than 1,000 cities across the United States and is focused on transforming the takeout experience. For restaurants, Grubhub generates higher margin takeout orders at full menu prices. The Grubhub platform empowers diners w ...
BELDEN INC. (Form: 10-Q, Received: 08/03/2016 09:35:10)
... In April 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs (ASU 2015-03), which requires that debt issuance costs related to a recognized debt ...
... In April 2015, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs (ASU 2015-03), which requires that debt issuance costs related to a recognized debt ...
Form 10-K Six Flags Entertainment Corp
... We own and operate regional theme, water and zoological parks and are the largest regional theme park operator in the world. Of the 19 parks we currently own or operate, 17 are located in the United States, one is located in Mexico City, Mexico and one is located in Montreal, Canada. In 1998, we acq ...
... We own and operate regional theme, water and zoological parks and are the largest regional theme park operator in the world. Of the 19 parks we currently own or operate, 17 are located in the United States, one is located in Mexico City, Mexico and one is located in Montreal, Canada. In 1998, we acq ...
General Money Market Funds
... • Liquidity risk. When there is little or no active trading market for specific types of securities, it can become more difficult to sell the securities in a timely manner at or near their perceived value. In such a market, the value of such securities may fall dramatically, potentially impairing th ...
... • Liquidity risk. When there is little or no active trading market for specific types of securities, it can become more difficult to sell the securities in a timely manner at or near their perceived value. In such a market, the value of such securities may fall dramatically, potentially impairing th ...
161128 APS 210 FINAL clean
... An ADI’s contingency funding plan must be commensurate with its complexity, risk profile, scope of operations and role in the financial systems in which it operates. The plan must articulate available contingency funding sources and the amount of funds an ADI estimates can be derived from these sour ...
... An ADI’s contingency funding plan must be commensurate with its complexity, risk profile, scope of operations and role in the financial systems in which it operates. The plan must articulate available contingency funding sources and the amount of funds an ADI estimates can be derived from these sour ...
Form DEF 14A Cryoport, Inc. - CYRX Filed: September 02, 2016
... Notwithstanding the foregoing, if any proposal is contested, the rules of the New York Stock Exchange governing brokers’ discretionary authority (which apply to brokers’ authority with respect to companies listed on NASDAQ) do not permit brokers to exercise discretionary authority regarding any of t ...
... Notwithstanding the foregoing, if any proposal is contested, the rules of the New York Stock Exchange governing brokers’ discretionary authority (which apply to brokers’ authority with respect to companies listed on NASDAQ) do not permit brokers to exercise discretionary authority regarding any of t ...
Essays on information asymmetry and the firm
... firms. The intuition is as follows. Given asymmetric information can lead to misvaluation, and recognizing that undervalued (but not overvalued) firms will conduct OMRs renders the empirical prediction that the shareholder wealth effect to OMR announcements should increase in the degree of a firm’s ...
... firms. The intuition is as follows. Given asymmetric information can lead to misvaluation, and recognizing that undervalued (but not overvalued) firms will conduct OMRs renders the empirical prediction that the shareholder wealth effect to OMR announcements should increase in the degree of a firm’s ...
Answer No. Description - accountingreviewmaterials
... Proceeds from preferred stock in lump sum issue. Determine paid-in capital from treasury stock. Reissue treasury stock—cost method. Effect of the reissuance of treasury stock. Entry to record property dividends declared. Effect of a liquidating dividend. Effect of a stock dividend. Stock dividend wh ...
... Proceeds from preferred stock in lump sum issue. Determine paid-in capital from treasury stock. Reissue treasury stock—cost method. Effect of the reissuance of treasury stock. Entry to record property dividends declared. Effect of a liquidating dividend. Effect of a stock dividend. Stock dividend wh ...
Governing Multiple Firms"
... thus the price impact of selling, di¤ers across …rms. In both cases, the results remain robust. The model has a number of implications. Starting with the trade-only model, adverse selection – and thus price decline upon a sale – is stronger when an informed seller owns multiple securities. If all tr ...
... thus the price impact of selling, di¤ers across …rms. In both cases, the results remain robust. The model has a number of implications. Starting with the trade-only model, adverse selection – and thus price decline upon a sale – is stronger when an informed seller owns multiple securities. If all tr ...
Disclosure Timing and the Market Response to First
... concern modification (GCM) if there is substantial doubt about the client’s ability to continue as a going concern. Although GCMs are typically characterized as value relevant (DeFond and Zhang 2014), prior research does not investigate whether they provide information beyond that in concurrent disc ...
... concern modification (GCM) if there is substantial doubt about the client’s ability to continue as a going concern. Although GCMs are typically characterized as value relevant (DeFond and Zhang 2014), prior research does not investigate whether they provide information beyond that in concurrent disc ...
What Difference Do Dividends Make?
... portfolio even has significantly higher volatility than the extreme-dividend portfolio, which is presumed to be composed largely of financially distressed companies. Second, the no-dividend portfolio reports the lowest mean return yet has the greatest variance. In contrast, relative to the no-divide ...
... portfolio even has significantly higher volatility than the extreme-dividend portfolio, which is presumed to be composed largely of financially distressed companies. Second, the no-dividend portfolio reports the lowest mean return yet has the greatest variance. In contrast, relative to the no-divide ...
CPI INTERNATIONAL, INC. (Form: 10-K
... attributable to us or persons acting on our behalf are expressly qualified in their entirety by the foregoing risk factors and other cautionary statements included herein and in our other filings with the Securities and Exchange Commission ("SEC"). We are under no duty to update any of the forward-l ...
... attributable to us or persons acting on our behalf are expressly qualified in their entirety by the foregoing risk factors and other cautionary statements included herein and in our other filings with the Securities and Exchange Commission ("SEC"). We are under no duty to update any of the forward-l ...
UGI CORP /PA/ (Form: 10-K, Received: 12/24/2002
... locations in 46 states. The Partnership also sells, installs and services propane appliances, including heating systems. In certain markets, the Partnership also installs and services propane fuel systems for motor vehicles. Typically, district locations are found in suburban and rural areas where n ...
... locations in 46 states. The Partnership also sells, installs and services propane appliances, including heating systems. In certain markets, the Partnership also installs and services propane fuel systems for motor vehicles. Typically, district locations are found in suburban and rural areas where n ...
HOW STOCKBROKERS COULD REDUCE THEIR
... the stock involved. The brokers nomrnl Settlement Statement will list all outstanding deliveries to Broker 88 and the amount involved. Broker 88 will hold, as a consequence, unknown quantities of scrip to, this far in the analysis, an unknown value. The above method would presumably be introduced fo ...
... the stock involved. The brokers nomrnl Settlement Statement will list all outstanding deliveries to Broker 88 and the amount involved. Broker 88 will hold, as a consequence, unknown quantities of scrip to, this far in the analysis, an unknown value. The above method would presumably be introduced fo ...
BUSINESS RISK AND THE TRADEOFF THEORY OF
... When firms pay for operational activities, make acquisitions, or replace assets, they are faced with the question of whether to pay for those activities with debt, equity or some hybrid financing method. Capital structure can be thought of as the accumulation of each individual financing decision to ...
... When firms pay for operational activities, make acquisitions, or replace assets, they are faced with the question of whether to pay for those activities with debt, equity or some hybrid financing method. Capital structure can be thought of as the accumulation of each individual financing decision to ...
File: Chapter 02 Consolidation of Financial Information
... A) a definite-lived asset subject to amortization. B) a definite-lived asset subject to testing for impairment. C) an indefinite-lived asset subject to amortization. D) an indefinite-lived asset subject to testing for impairment. E) a research and development expense at the date of acquisition. Answ ...
... A) a definite-lived asset subject to amortization. B) a definite-lived asset subject to testing for impairment. C) an indefinite-lived asset subject to amortization. D) an indefinite-lived asset subject to testing for impairment. E) a research and development expense at the date of acquisition. Answ ...