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Accounting > Significant Deficiency
The following information is about Significant Deficiency.
Significant Deficiency Defined
Acontrol deficiency or combination of control deficiencies, that adversely affects the company's ability to initiate, authorize, record, process or report external financial data reliably in accordance with GAAP such that there is more than a remote likelihood that a misstatement of the company's annual or interim financial statements that is more than inconsequential will not be prevented or detected.
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Fundamental Value Investors: Characteristics and Performance
Published January 8, 2009, 5:09 pm, Guru Focus
All 2912 individual investment decisions of professional fundamental value investors on Value Investors Club (ValueInvestingClub.com) are analyzed. We answer a simple question: do professional value investors have stock picking skills? ABSTRACT We examine novel data on the detailed investment decisions of professional value investors. We find evidence that value investors are not easily defined: ...
Lancaster gets favorable audit report
Published January 7, 2009, 9:01 am, The Danville Advocate-Messenger
LANCASTER - Despite several deficiencies, the city of Lancaster received a "positive opinion" Monday in its annual auditor's report given by Critchfield & Critchfield Certified Public Accountants of Danville.
Borders Group Announces Management Changes Including New CEO; Holiday Sales Results Also Reported
Published January 5, 2009, 5:30 am, PR Newswire via Yahoo! Finance
Borders Group today announced several management changes--including the appointment of a new Chief Executive Officer--to more aggressively drive a turnaround of the company within today's challenging economy.
China well placed to withstand crisis - expert
Published January 4, 2009, 1:20 am, China Economic Net
China is well placed among world emerging economies to weather the global economic downturn that has begun to infect many developing countries, Alex Patelis, head of international economics at Merrill Lynch, said during an interview with Xinhua.
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