International Financial Reporting Standards

increases of $15 million on their balance sheets, they will likely have very different financial positions depending on the source or destination of cash during the period. One should ask generates that cash flow. The flow of cash is a strong indicator of the health of a business. To identify and understand these sources of cash, one should examine the statement of cash flows to see how a business’s financial positions change. The statement of cash flows presents three primary activities of…

Wireless companies in the United States and is primarily owned by Softbank, Inc. Code of Conduct Sprint Corporation, Inc; Sprint’s CEO, Marcelo Claure states; “Integrity is what we expect of individuals and deliver as a company. We have set a high standard of corporate governance, civic responsibility and ethical behavior that is reflected in our Code of Conduct, Corporate Governance Guidelines, and other governance policies and processes. Acting with integrity is the right thing to do. It…

Corporate Social Responsibility is a term that is being coined more often in the world of international business today. There are have been raising concerns over the ways in which corporations are In recent years, an increasing number of companies worldwide established and integrated the CSR policy. The number of organizations reporting their financial, social and environmental achievements is increasing as members of the public demand companies to disclose how they conduct businesses in…

of 2014, with New Delhi, the capital of India, reporting 1,800 rapes. The data manifested that 86% of the rapes had been committed by close family…

audit reports from the Quality Assurance Departments are tabled at management meetings or at Board of Directors meetings whilst the reports from the Internal Audit Departments are tabled to the Audit Committee. These differing organizational and reporting structures may have the potential to create barriers to organizational excellence and impede the effectiveness of corporate governance. One such barrier has been identified as dysfunctional organizational politics, which have evolved from…

uses tools such as Sedex and Verisk Maplecroft to manage and verify risks in their supply chain. Sedex is “a secure, online database which allows members to store, share and report on information in four key areas” (“About Sedex”), such as labour standards, health & safety, the environment and business ethics. This allows Kellogg to verify that their suppliers are following policies. On the other hand Verisk Maplecroft is a “global risk analytics, research and strategic forecasting company”…

Discussion on the HSBC’s Sustainability Report 1.1 Introduction According to the Global Reporting Initiative (GRI), the organization should initiate the sustainability report to integrate the sustainability strategy into the business’s planning . HSBC is one of the biggest banks and financial services providers listed on London stock exchange and market capitalization as of to date is US$207 billion. Sustainability reporting is acts as part of their core business value and integrates the…

as the symbol of trust, integrity and ethic. He had little interest in creating just another accounting firm, but he intended from the start to create an enterprise based upon knowledge, information, and education. Andersen’s goals were set beyond standard practices of accounting, and his…

There are mainly two types of fraud: management fraud and employee fraud. Management fraud is the misstating of financial information or ‘fraudulent financial reporting’. An example of management fraud is management of EGOLI granting the external auditor’s false financial information to prevent the detection of possible losses experienced by the entity, for instance. There are four types of employee fraud: embezzlement, internal theft, payoffs…

between UK higher education institutions and their top clients, Chinese students, accounting for 34% of non-EU first-year enrolments (Natalie, 2016). Traditionally, Small businesses are constantly struggling about the starting point without heavy financial investment. However, the situation is different now with digital maturity. This Essay aims to examine PINGPONG Digital through analysing…