Financial Statement Assertions

Financial Statements - Bing News

Regulation FD Disclosure,
Item 7.01. Regulation FD Disclosure. As previously disclosed, on October 31, 2011, MF Global Holdings Ltd. (the "Company") and its affiliated debtor, MF Global Finance USA Inc., (collectively, the "Debtors") filed voluntary petitions for relief (the ...

Other Events,
Under News Corporation's (the "Company") stock repurchase program, the Company is targeting to acquire up to $5 billion in the Company's outstanding shares of Class A common stock and Class B common stock from time to time over the next 12 months following ...

Sino-Forest issues warning about
In an unusual move, troubled timber company Sino-Forest is now saying that its historical financial statements and related audit reports “should not be relied upon.” The company made the statement in a news release about its efforts to get waivers of ...

Ralcorp Provides Preliminary Unaudited Selected
This release should be read in conjunction with the financial statements and management's discussion and analysis included in Ralcorp's Annual Report on Form 10-K for the year ended September 30, 2011 filed with the Securities and Exchange ...

Sonoco Releases Preliminary 2011 Base Earnings Results
The financial results provided in this press release are preliminary and subject to completion and review of 2011 financial statements by the Company. The Company also expects an approximate 39 percent effective tax rate against base earnings in the fourth ...

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Additional Financial Statement Assertions Resources:

1. The five assertions - a revisit. (categories of assertions about
SAS 31 states, "Assertions about completeness deal with whether all transactions and accounts that should be presented in the financial statements are so

2. Financial statement assertions: auditors can use a framework built
Financial statement assertions: auditors can use a framework built around five types of assertions to help assure financial statements are fairly presented

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