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Unformatted text preview: GAAP • Revenue recognition – large contracts with OEM’s – recognition of Deferred Revenue • Contracts in Progress – liability or asset • Software – obsolete / valuation First Challenge – HIPAA Compliant • May not be compliant in time • Training fully utilized employees • Behind competitors with compliance and product • Internally developed – quality, time to develop • Revenue is overstated/expenses are understated – may not complete contract in time • Potential lawsuits in the future • Encourage to take training – tracking participants and progress/meeting deadlines – mandatory training Mergers: • See what competitors are doing • Fail to differentiate • Infringement • Quality control • Overstate revenue/R&D • HIPAA compliant • Difficult to increase market share • Fewer merger opportunities – increase price of potential co....
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This note was uploaded on 11/23/2009 for the course AFM 480 taught by Professor Gb during the Spring '09 term at Waterloo.
- Spring '09