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作为我们审查的一部分,我们收集了信息和关键事实,确定了常见属性,著名的趋势和观察到的物质事件。Applying our professional judgment, which is based solely on information provided by the SEC, we sorted the releases into major categories (e.g., Rule 102(e) Actions, Financial Reporting Frauds, Foreign Corrupt Practices Act violations (“FCPA”), Reinstatements to Appear and Practice before the SEC, Violations of Books and Records, and Other) and classifications of the financial reporting issues involved (e.g., Improper Revenue Recognition, Manipulation of储备金,故意误解费用,资产负债表操作,期权回溯和赤字)。请注意,当释放包含多个指控,录取或违规时,我们将释放置于代表最重要问题的类别中。在我们的财务报告问题摘要中,我们记录了每个会计问题,被确定为一个单独的项目。基于此过程和方法,我们准备了每个版本中关键事实的数据库。

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