Barriers to interpretation - a case study of Philips Electronics NV

Article Abstract:

Some companies adopt financial reporting procedures which fail to provide disclosures which give a clear view of financial developments. This has been the case at Philips Electronics, which experienced considerable change in the period 1980-1994. Directors failed to provide full explanation at some stages, thus giving a misleading impression in the company's annual reports, and financial analysts found it hard to interpret the impact of the company's accounting changes.

Other Electrical Equipment and Component Manufacturing, Electronics, Electronic Components and Accessories, Koninklijke Philips Electronics N.V., Electronics industry

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The development of fixed asset accounting in South African gold mining companies: confronting the issues of prudence, matching, periodicity and capital maintenance

Article Abstract:

South African gold mining companies use the unique Appropriation Method of accounting which is different from methods used by other mining companies because of its treatment of fixed assets. A new study investigates the development of the method and seeks to understand how it became established and why it continues to persist. Writings of local accountants in the 19th century are used to indicate the special nature of South Africa's gold mining industry.

Gold industry, South Africa, Fixed assets

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The impact of depreciation-type adjustments on the distribution of accounting earnings

Article Abstract:

The influence of depreciation-type adjustments on accounting earnings division is examined by using computer simulation methodologies.

United States, Corporate Profits, Capital Management-Depreciation, Analysis, Usage, Profit, Profits, Depreciation

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