International Finance and Accounting Handbook
13 • 22 CORPORATE FINANCIAL DISCLOSURE: A GLOBAL ASSESSMENT million 2001 2000 Cash and cash equivalents at beginning of period 2 ...
case for the five non-U.S. firms in our survey. Some firms prepare financial state- ments that conform to accounting standards m ...
13 • 24 CORPORATE FINANCIAL DISCLOSURE: A GLOBAL ASSESSMENT Development of short-term liquidity of the Volkswagen Group from Jan ...
13.8 DISCLOSURE OF FORWARD-LOOKING INFORMATION 13 • 25 THE FIAT GROUP NOTES TO CONSOLIDATED FINANCIAL STATEMENTS at December 31, ...
Quantitative earnings and sales forecasts among Japanese companies commonly are made in the form of press releases (a requiremen ...
13.9 CORPORATE GOVERNANCE DISCLOSURES 13 • 27 THE FIAT GROUP NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued) at December ...
13 • 28 CORPORATE FINANCIAL DISCLOSURE: A GLOBAL ASSESSMENT THE FIAT GROUP NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued ...
13.9 CORPORATE GOVERNANCE DISCLOSURES 13 • 29 THE FIAT GROUP NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued) at December ...
13 • 30 CORPORATE FINANCIAL DISCLOSURE: A GLOBAL ASSESSMENT THE FIAT GROUP NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued ...
The term corporate governanceis used loosely in practice, but often refers to the structure of relationships and responsibilitie ...
13 • 32 Ford Hyundai Jiangling Toyota Fiat Motor Motor Motors Motor Volkswagen S.p.A. Company Company Corp. Corp. AG Home Countr ...
drastically reduced. Also during 2002, Tyco International Ltd. admitted its failure to disclose information about secret bonus p ...
13 • 34 CORPORATE FINANCIAL DISCLOSURE: A GLOBAL ASSESSMENT Highlights of Unconsolidated Financial Results for FY 2002 Interim ( ...
Stock Exchange, whose only corporate governance requirement is related to the in- dependence of internalauditors.^37 Governance ...
13 • 36 Ford Hyundai Jiangling Toyota Fiat Motor Motor Motors Motor Volkswagen S.p.A. Company Company Corp. Corp. AG Home Countr ...
13 • 37 Compensation paid and benefits granted 20F Proxy, 10Q, ARS General info. ARS AGM in: 20F The total amounts set aside ...
pensive than a print-based medium, and is instantaneous. The Web also allows inter- active information dissemination in a manner ...
Staunch supporters of this universal business language include the AICPA and the International Accounting Standards Committee Fo ...
“Globalco, Inc.”, “US Dollars”, “250,000” and “December 31, 2003”, accompanies the XBRL tag, this creates reusable business info ...
13 • 41 Ford Hyundai Jiangling Toyota Fiat Motor Motor Motors Motor Volkswagen S.p.A. Company Company Corp. Corp. AG Home Countr ...
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