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I have to educate them about budgeting, accounting strategy and planning.
His account strategy contains an average of 20% short positions.
In accounting strategy the actual invoice will be less by the amount of the instant rebate that is given to the customer.
Under the accounting strategy adopted, financial services and the units to be sold will be reported separately from continuing operations, the company said.
Representatives for the other HealthSouth executives said to know about the company's accounting strategies could not be reached.
Mr. Sullivan said in the memo that he was not alone in gauging the risks from his accounting strategy.
Sophisticated accounting strategies are the norm, especially in conglomerates like Cablevision, which uses many companies for many reasons.
"It wasn't done in the dark of night," said Mr. Mallett, referring to the accounting strategy.
Strategic Account Strategy (Wessex 2011)
The bottom-up review report, which Aspin released in September 1993, took into account strategy formulation, force structure, weapon systems modernization, and Defense infrastructure.
The S.E.C. filed fraud charges against the company, whose board fired its chief financial officer, Scott Sullivan, upon the discovery of the accounting strategy.
There are various incentives, including an accounting strategy that values the negative net worth of the failing thrift as a capital asset of "Goodwill" to the acquiring thrift.
Qwest is thought to have been the most aggressive of a coterie of companies, including Enron and Global Crossing, that employed creative accounting strategies for swaps of communications capacity.
Mr. Grubman is expected to tell the committee that he was as surprised as everyone else when he learned of WorldCom's questionable accounting strategies, according to people briefed on his testimony.
WorldCom has described its former chief financial officer, Scott D. Sullivan, as the main architect of the accounting strategy, but questions are flying about who else knew - or should have known - about the practice.
Management accounting is a type of accounting involving partners helping each other in management decision making, creating management systems for planning and performance, and using financial reporting to help design a company's accounting strategy for the future.
"The complexity of accounting strategies often masks a simple goal, to do whatever it takes to meet Wall Street's expectations," said Barbara Lougee, an accounting professor at the University of California at Irvine.
Mr. Perrone's accounting strategies are at the center of investigations by the Securities and Exchange Commission, the F.B.I., a Congressional committee and a special committee formed by Global Crossing's board.
The committee released two internal e-mail messages yesterday, one from Global Crossing and one from Qwest, that a spokesman said appeared to suggest that the companies may have sought to use creative accounting strategies to intentionally bolster their results.
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Rather than admit to insolvency, some CEOs of S&Ls became "reactive" control frauds by inventing creative accounting strategies that turned their businesses into Ponzi schemes that looked highly profitable, thereby attracting more investors and growing rapidly, while actually losing money.
The aim of the proposal for a regulation on European environmental economic accounts is to provide instruments for use in achieving certain important objectives, such as developing a European environmental accounting strategy and extending the work of the statistics offices, which provide accounting data to administrative bodies.