{[ promptMessage ]}

Bookmark it

{[ promptMessage ]}

Instructor%20Notes%20-%20Chapter%2010

Instructor%20Notes%20-%20Chapter%2010 - Management 200T...

Info icon This preview shows pages 1–3. Sign up to view the full content.

View Full Document Right Arrow Icon
Management 200T Corporate Governance, Explanatory Notes, and Other Disclosures Chapter 10 Corporate Governance Issues of business ethics Social responsibility Equitable treatment of stakeholders Full and fair disclosure (transparency) Responsibilities of the Board of Directors (and its various committees) Financial Reporting Misstatements Seven Financial Shenanigans Recording revenue too soon or that is of questionable quality Recording bogus revenue Boosting income with one-time gains Shifting current expenses to a later or earlier period Failing to record or improperly reducing liabilities Shifting current revenue to a later period Shifting future expenses to the current period as a special charge Explanatory Notes Generally are presented in the same sequence as the financial statements and I the same sequence that items appear within the individual statements
Image of page 1

Info icon This preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
Management 200T Corporate Governance, Explanatory Notes, and
Image of page 2
Image of page 3
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern