ACCT101-Handout05

ACCT101-Handout05 - Acct 101 L12, L13, L16 Handout #05...

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Acct 101 L12, L13, L16 Handout #05 Communicating and Interpreting Accounting Information ± Information services : SEC: http://www.sec.gov/ EDGAR: http://www.sec.gov/edgar.shtml Bloomberg: http://www.bloomberg.com/ New York Stock Exchange: http://www.nyse.com/ Nasdaq: http://www.nasdaq.com/ Securities and Futures Commission (Hong Kong): http://www.sfc.hk/sfc/html/EN/ Hong Kong Exchanges and Clearing Limited: http://www.hkex.com.hk/index.htm Company website ± SEC filings: 10-K, 10-Q, 8-K ± Classified balance sheet ± Classified income statement : ± Major suppliers/users of accounting information: CEO and CFO Auditors: unqualified (clean) opinion means that auditors’ statement that the financial statements are fair presentations in all material respects in conformity with GAAP. Financial analysts : provide earnings forecasts, make stock recommendations. Institutional investors
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This note was uploaded on 12/07/2009 for the course ACCT ACCT 101 taught by Professor H during the Fall '08 term at HKUST.

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ACCT101-Handout05 - Acct 101 L12, L13, L16 Handout #05...

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