Andrew JOHN Anthony GOODWIN Associate Professor School of Management Sabancı University Istanbul Turkey

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "Andrew JOHN Anthony GOODWIN Associate Professor School of Management Sabancı University Istanbul Turkey goodwin@sabanciuniv.edu"

Transcription

1 Andrew JOHN Anthony GOODWIN Associate Professor School of Management Sabancı University Istanbul Turkey Personal Information Date of Birth 28 December 1962 Nationality Australian Married? Yes Children? No Home phone Number Work phone Number Professional Interests Research Interests Auditing, Financial Accounting, Corporate Governance, Value relevance Teaching Interests Financial Accounting, Auditing Education Ph.D. La Trobe University, Melbourne, Victoria, Australia, Financial Accounting, 2004 M.Acc. RMIT University, Melbourne, Victoria, Australia, Financial Accounting, 1993 B. Bus. Swinburne University of Technology, Melbourne, Victoria, Australia, Accounting, 1989 Higher School Certificate. Scotch College, Melbourne, Victoria, Australia, 1981 Memberships American Accounting Association European Accounting Association 1

2 WORK EXPERIENCE Academic Experience Associate Professor, Sabancı University (August, Present). Conducting Financial Accounting classes for executive MBA and MBA students, and conducting Financial Accounting, Auditing and Business Statistics classes for Undergraduate students Associate Professor, The Hong Kong Polytechnic University (July, July, 2012). Conducting advanced accounting classes for third year undergraduate students and financial accounting classes for MBA students Assistant Professor, The Hong Kong Polytechnic University (July, June, 2010). Conducting advanced accounting classes for third year undergraduate students and introductory accounting for MBA students Senior Lecturer, RMIT University (December, July, 2007). Subject co-ordinator for first year financial accounting and subject co-ordinator for Masters level financial accounting subject Lecturer, La Trobe University (December, December, 2004). Subject co-ordinator for 3rd year financial accounting subject and undergraduate honours subject Lecturer, The University of Melbourne (January, December, 2000). Subject coordinator for 2nd year Financial Accounting, and conducting classes in accounting theory and auditing Non-Academic Experience Senior Education Officer, CPA Australia (December, January, 1997). CPA Exam setting and course material preparation and overseeing for 4 CPA segments. Accountant - Leasing Division, Orix Australia Corporation (May, May, 1992). Responsible for monthly account preparation and supervision of assistant accountant, 2 clerks and 13 staff in the accounts payable and accounts receivable areas. Treasury Accountant, Amcor Ltd (August, May, 1990). Responsible for organising money market transactions. Accountant, Landy and Company (January, August, 1989). Account / tax return preparation and auditing. Assistant Accountant, Comalco Ltd (August, January, 1988). Assist with various accounting matters for the New Zealand Aluminium smelter. Various roles, National Australia Bank (February, August, 1986). General banking duties. Consulting 1998: The Institute of Chartered Accountants in Australia, HKICPA - Professional Program, Wrote the initial management accounting course for the Hong Kong Institute of Certified Public Accountants 2

3 INTELLECTUAL CONTRIBUTIONS: Published Papers Goodwin, J. and Wu, D., (2015). What is the relation between audit partner busyness and audit quality? Contemporary Accounting Research, forthcoming Goodwin, J. and Wu, D. (2014). Is the effect of industry expertise on audit pricing an officelevel or a partner-level phenomenon? Review of Accounting Studies 19 (4), Fung, Y.S.K. & Goodwin, J., (2013). Short-Term Debt Maturity, Monitoring and Accruals- Based Earnings Management. Journal of Contemporary Accounting and Economics, 9 (1), Heaney, R., Tawani, V., & Goodwin, J. (2010). Australian CEO Remuneration. Economic Papers: A Journal of Applied Economics and Policy, 29 (2), Gul, F. & Goodwin, J. (2010). Short-Term Debt Maturity Structures, Credit Ratings, and the Pricing of Audit Services. Accounting Review, 85 (3), Goodwin, J., Ahmed, K., & Heaney, R. (2009). Corporate Governance and the Prediction of the Impact of AIFRS Adoption. Abacus, 45 (1), Goodwin, J., Cooper, B., & Johl, S. (2008). How Prepared was Australia for International Financial Reporting Standards? The Case of Listed Firms. Australian Accounting Review, 18 (44), Goodwin, J., Heaney, R., & Ahmed, K. (2008). The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study. Journal of Contemporary Accounting and Economics, 4 (2), Ahmed, K. & Goodwin, J. (2007). An Empirical Investigation of Earnings Restatements by Australian Firms. Accounting & Finance, 47 (1), Goodwin, J. & Ahmed, K. (2006). Longitudinal Earnings Value Relevance and Intangible Assets: Evidence from Australian Firms: Journal of International Accounting Auditing & Taxation, 15 (1), Goodwin, J. & Ahmed, K. (2006). The Impact of International Financial Reporting Standards: Does Size Matter? Managerial Auditing Journal, 21 (5), Ahmed, K., Goodwin, J., & Sawyer, K. (2005). Recognition versus Disclosure: The Case of Land and Buildings Revaluations. Pacific Accounting Review, 17 (2), Goodwin, J. & Alfredson, K. (2000). Consolidation Accounting - How Should you Account for Inter-Entity Sales of Depreciable Non-Current Assets when their Estimated Total Useful Life Changes at Acquisition? Accounting Research Journal. Goodwin, J. (1998). Financial Reporting and Auditing Obligations of Proprietary Companies with Foreign Company Shareholders. Company and Securities Law Journal, 16, Work in Progress Goodwin, J. and Gul, F. (2012). Office-level audit partner rotation and going concern opinion issuance, working paper 3

4 Book Goodwin, J. & Edwards, P. (1998). Australian Financial Accounting - Multiple Choice Questions with Solutions - 3rd Ed Nelson ITP. Presentation of Papers at Conferences Goodwin, J. and Wu, D. (2013). Revisiting the effects of industry expertise on audit pricing? European Accounting Association (EAA) Conference, Paris, France. Goodwin, J. & Gul, F. (2011). Office Level Audit Partner Rotation and Audit Quality. European Accounting Association (EAA) Conference, Rome, Italy. Fung, S., Goodwin, J., & Gul, F. (2010). Short-Term Debt Maturity, Monitoring and Accruals- Based Earnings Management. European Accounting Association (EAA) Conference, Istanbul, Turkey. Goodwin, J., Ahmed, K., & Heaney, R. (2008). The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study. Journal of Contemporary Accounting & Economics (JCAE) Symposium, Hong Kong, China. Gul, F. A. & Goodwin, J. (2008). Some evidence on the impact of short-term debt maturity structures and credit ratings on audit fees. AFAANZ / IAAER Conference, Sydney, Australia. Goodwin, J., Heaney, R., & Ahmed, K. (2007). Are Components of Reconciliations to International Financial Reporting Standards useful to Investors? American Accounting Association (AAA) Annual Meeting, Chicago, Illinois. Goodwin, J., Cooper, B., & Johl, S. (2007). How Prepared were Australian firms for International Financial Reporting Standards? Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Gold Coast, Australia. Goodwin, J., Ahmed, K., & Heaney, R. (2007). The Value Relevance of Components of Reconciliations to International Financial Reporting Standards: A Retrospective Study. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Gold Coast, Australia. Goodwin, J. (2006). Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms. American Accounting Association (AAA) Annual Meeting, Washington, Washington. Ahmed, K. & Goodwin, J. (2005). An Empirical Investigation of Earnings Restatements by Australian Firms. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne, Australia. Goodwin, J., Sawyer, K., & Ahmed, K. (2002). The Relevance of Value. Accounting Association of Australia and New Zealand (AAANZ) Conference, Perth, Australia. Goodwin, J. & Ahmed, K. (2001). Longitudinal Value Relevance of Earnings and Intangible Assets: Evidence from Australian Firms. Accounting Association of Australia and New Zealand (AAANZ) Conference, Auckland, New Zealand. 4

5 Presentation of Papers at University Seminars Istanbul University (2015) Sabancı University (2012) Sabancı University (2011) City University of Hong Kong (2011) City University of Hong Kong (2010) The Hong Kong Polytechnic University (2010) The Hong Kong Polytechnic University (2008) Australian National University (2006) La Trobe University (2006) RMIT University (2006) Monash University (2006) University of New South Wales (2003) Monash University (2003) La Trobe University (2002) Research Grants (U.S. dollars) 2014: ($100,000) Audit Partner Attributes and Audit Quality, with Mine Aksu and Sebahattin Demirkan, Tübitak, Turkey 2014: ($34,000) Industry Specialization, Audit Fee Premiums, and Audit Quality Further Evidence Based on Audit-Partner-Level Analysis, with Donghui Wu, Research Grants Council, Hong Kong 2009: ($6,500) R&D value relevance and audit partner expertise, with Ferdinand Gul, The Hong Kong Polytechnic University, Hong Kong 2008: ($6,500) Audit partner domain and audit quality, with Ferdinand Gul, The Hong Kong Polytechnic University, Hong Kong 2006: ($5,000) Stakeholders' perceptions of, and responses to, corporate social and environmental performance ratings, with Craig Deegan, Accounting & Finance Association of Australia and New Zealand (AFAANZ), Australia Editorial Board Membership: Accounting and Financial Control, Kozmenko Science Publishing, (since November 2015) Ad-Hoc reviewer for: Accounting and Finance Accounting Research Journal Auditing: A Journal of Practice and Theory Australian Accounting Review Contemporary Accounting Research Iktisat, Isletme ve Finans Journal of Accounting, Auditing and Finance Journal of Accounting and Public Policy Journal of Contemporary Accounting and Economics Managerial Auditing Journal 5

6 SERVICE: 2015: Accounting group area co-ordinator (Sabanci University), : ACCA co-ordinator (Sabanci University) : Master thesis supervision: principal supervisor for a Masters thesis by Muhammad Ayat titled: The pricing of audit services and the effect of audit market size (Sabanci University) : Departmental Learning and Teaching Committee (Hong Kong Polytechnic University) 2011: Moderator for the Hong Kong Polytechnic University's Global Student Challenge : Workshop committee (Hong Kong Polytechnic University) : Scholarship Assessment Board (Hong Kong Polytechnic University) : CoGUR Sub-committee on Community, Organization and Globalisation (COG) subjects (Hong Kong Polytechnic University) : PhD supervision: co-supervised a PhD by Francis Lam titled: Customer Satisfaction and Bid-Ask Spreads in Stock Markets 2011: Polyu/IMD High Performance Leadership Program. Chosen to attend this program conducted by IMD's Professor George Kohlrieser. Hong Kong, China- Hong Kong. 6

Dr Mohamed-Elmutasim Zainelabdin Elbashir, CA

Dr Mohamed-Elmutasim Zainelabdin Elbashir, CA Dr Mohamed-Elmutasim Zainelabdin Elbashir, CA Department: Accounting and Information Systems College of Business and Economics Qatar University P.O. Box: 2713, Doha, Qatar Telephone: +974-44036487 Fax:

More information

Current Position. Aug. 2010 to present: University of New Hampshire Associate Professor (tenured) Teaching areas: Auditing and Advanced Auditing

Current Position. Aug. 2010 to present: University of New Hampshire Associate Professor (tenured) Teaching areas: Auditing and Advanced Auditing Ania Magdalena Rose, Ph.D., CPA Department of Accounting and Finance Whittemore School of Business University of New Hampshire Durham, NH 03824 Phone: 603-862-4535 E-mail: Ania.Rose@unh.edu Education Texas

More information

Other, Xiamen University, 1997. Major: Accounting Dissertation Title: Auditor s Responsibility in Detecting Fraud

Other, Xiamen University, 1997. Major: Accounting Dissertation Title: Auditor s Responsibility in Detecting Fraud Dr. Haiyan Zhou The University of Texas-Pan American Accounting & Business Law (956) 665-3334 Email: zhaiyan@utpa.edu Dr. Haiyan Zhou is an Associate Professor of Accounting in the Department of Accounting

More information

CURRICULUM VITAE: ANANTH SEETHARAMAN. ACADEMIC BACKGROUND Georgia State University, Atlanta, Georgia.

CURRICULUM VITAE: ANANTH SEETHARAMAN. ACADEMIC BACKGROUND Georgia State University, Atlanta, Georgia. Department of Accounting John Cook School of Business Saint Louis University 3674 Lindell Blvd. St. Louis, MO 63108 (314) 977-3812 (Phone) (314) 977-1473 (Fax) acas@slu.edu CURRICULUM VITAE: ANANTH SEETHARAMAN

More information

Albert Tsang December, 2015

Albert Tsang December, 2015 Albert Tsang December, 2015 Accounting Area Schulich School of Business York University Ontario, Toronto Email: atsang@schulich.yorku.ca Position Associate Professor with Tenure, Schulich School of Business,

More information

Australia Australia & H.K. New Zealand

Australia Australia & H.K. New Zealand THE OPEN UNIVERSITY OF HONG KONG ADVANCED STANDING OFFICE Total Credit Value of Qualifications Approved by Academic Board/Senate Australia Australia & H.K. New Zealand Australia, Australia & H.K., New

More information

CONSOLIDATED PROFIT AND LOSS ACCOUNT For the six months ended June 30, 2002

CONSOLIDATED PROFIT AND LOSS ACCOUNT For the six months ended June 30, 2002 CONSOLIDATED PROFIT AND LOSS ACCOUNT For the six months ended June 30, 2002 Unaudited Unaudited Note Turnover 2 5,576 5,803 Other net losses (1) (39) 5,575 5,764 Direct costs and operating expenses (1,910)

More information

ANNOUNCEMENT OF ANNUAL RESULTS FOR THE YEAR ENDED 30 JUNE 2014

ANNOUNCEMENT OF ANNUAL RESULTS FOR THE YEAR ENDED 30 JUNE 2014 Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy or completeness

More information

21 August 2007. Company Announcements Office Australian Stock Exchange Limited, Melbourne. By E-lodgement. Preliminary Final Report

21 August 2007. Company Announcements Office Australian Stock Exchange Limited, Melbourne. By E-lodgement. Preliminary Final Report 21 August 2007 Company Announcements Office Australian Stock Exchange Limited, Melbourne By E-lodgement Preliminary Final Report This release contains an announcement to the Australian Stock Exchange Limited

More information

Todd D. Kravet. University of Washington, Foster School of Business Ph.D. in Accounting, August 2009 M.S. in Business Administration, June 2008

Todd D. Kravet. University of Washington, Foster School of Business Ph.D. in Accounting, August 2009 M.S. in Business Administration, June 2008 August, 2015 Todd D. Kravet School of Business University of Connecticut 2100 Hillside Road, Unit 1041a Storrs, CT 06269-1041 Office: (860) 486-1361 Email: tkravet@business.uconn.edu EDUCATION University

More information

For personal use only

For personal use only HIRE INTELLIGENCE INTERNATIONAL LIMITED (ABN 79 098 210 121) Appendix 4E Preliminary final report Financial year ended 30 June 2012 Results for announcement to the market In thousands of AUD Revenues from

More information

Paul V Dunmore. Education. Professional experience

Paul V Dunmore. Education. Professional experience Paul V Dunmore Research Professor of Accounting School of Accountancy Massey University Private Box 756 WELLINGTON, New Zealand Phone +64 4 801 5799 extn 62603 E-mail P.V.Dunmore@massey.ac.nz Born 1949,

More information

Application for the post of Assistant Professor in Accounting

Application for the post of Assistant Professor in Accounting Sunil J. Dahanayake Research School of Accounting and Business Information Systems College of Business and Economics Australian National University Canberra, ACT 0200 Australia. Email: sunil.dahanayake@anu.edu.au

More information

Deloitte Touche Tohmastsu, Shanghai, China Auditor, July 1998 June 2001 Audited several international companies including BASF, PPG Industries

Deloitte Touche Tohmastsu, Shanghai, China Auditor, July 1998 June 2001 Audited several international companies including BASF, PPG Industries Xiumin Martin Associate Professor of Accounting Olin Business School Washington University in Saint Louis 218 Simon Hall Campus Box 1133 One Brooking Drive, St. Louis, MO, 63130 (314) 935 6331 SSRN address:

More information

RAGHAVAN (RAJ) J. IYENGAR Curriculum Vitae

RAGHAVAN (RAJ) J. IYENGAR Curriculum Vitae RAGHAVAN (RAJ) J. IYENGAR Curriculum Vitae EDUCATIONAL BACKGROUND Ph.D., Business (Business Accounting Major), University of Maryland, USA, December 1995. M.B.A, Finance Major, Saint Mary's University,

More information

DIPLOMA OF AUSTRALIAN TAXATION LAW

DIPLOMA OF AUSTRALIAN TAXATION LAW Tax Practitioners Board Approved course in Australian Taxation Law DIPLOMA OF AUSTRALIAN TAXATION LAW The Tax Education Program Tax Practitioners Board Approved Course taxinstitute.com.au STUDYING AT THE

More information

November 4, 2015 Consolidated Financial Results for the Second Quarter of Fiscal Year 2015 (From April 1, 2015 to September 30, 2015) [Japan GAAP]

November 4, 2015 Consolidated Financial Results for the Second Quarter of Fiscal Year 2015 (From April 1, 2015 to September 30, 2015) [Japan GAAP] November 4, 2015 Consolidated Financial Results for the Second Quarter of Fiscal Year 2015 (From April 1, 2015 to September 30, 2015) [Japan GAAP] Company Name: Idemitsu Kosan Co., Ltd. (URL http://www.idemitsu.com)

More information

2. 1999, MPhil. in Accounting. Faculty of Commerce, Cairo University, Egypt.

2. 1999, MPhil. in Accounting. Faculty of Commerce, Cairo University, Egypt. Last update: CURRICULUM VITAE PERSONAL PROFILE Name: Emad Awadallah Designation: Associate Professor of Accounting Nationality: British Telephone (Office): (+74) 4403-6481 Department: Accounting and Information

More information

Reece Australia Limited (ABN 49 004 313 133) and controlled entities Financial Information

Reece Australia Limited (ABN 49 004 313 133) and controlled entities Financial Information Reece Australia Limited (ABN 49 004 313 133) and controlled entities Financial Information FOR THE YEAR ENDED 30 JUNE PROVIDED TO THE ASX UNDER LISTING RULE 4.3A Reece Australia Limited (ABN 49 004 313

More information

PRELIMINARY FINAL REPORT YEAR ENDED 30 JUNE 2015

PRELIMINARY FINAL REPORT YEAR ENDED 30 JUNE 2015 28 August 2015 PRELIMINARY FINAL REPORT YEAR ENDED 30 JUNE 2015 Underlying EBITDA $4.3 million, ahead of guidance Cash flow from operating activities $11.6 million Cash at bank $10.2 million Strong earnings

More information

Adslot Ltd ABN 70 001 287 510 and controlled entities. Half-Year Financial Report 31 December 2013. Lodged with the ASX under Listing Rule 4.2A.

Adslot Ltd ABN 70 001 287 510 and controlled entities. Half-Year Financial Report 31 December 2013. Lodged with the ASX under Listing Rule 4.2A. Adslot Ltd ABN 70 001 287 510 and controlled entities Half-Year Financial Report 31 December 2013 Lodged with the ASX under Listing Rule 4.2A.3 The half-year financial report does not include full disclosures

More information

Bachelor of Commerce Accounting Course code: CE68-806-00/31 Bachelor of Commerce Accounting and Accounting Technologies Course code: CE68-845-00/31

Bachelor of Commerce Accounting Course code: CE68-806-00/31 Bachelor of Commerce Accounting and Accounting Technologies Course code: CE68-845-00/31 2013/14 Full-time Undergraduate Programmes 全 日 制 大 學 學 位 課 程 Accounting Course code: CE68-806-00/31 Accounting and Accounting Technologies Course code: CE68-845-00/31 商 學 士 ( 會 計 ) 商 學 士 ( 會 計 與 會 計 科

More information

Fraud: A Review and Research Agenda (With G. Pan, T. Suwardy and E. Gay), Accountancy Business and the Public Interest, 2011, Vol. 10: 138-178.

Fraud: A Review and Research Agenda (With G. Pan, T. Suwardy and E. Gay), Accountancy Business and the Public Interest, 2011, Vol. 10: 138-178. SEOW, Poh Sun Assistant Professor of Accounting (Education) PhD, University of Melbourne MBA, Nanyang Technological University BAcc(Hons), Nanyang Technological University CPA (Singapore) Poh Sun received

More information

Consolidated Balance Sheets

Consolidated Balance Sheets Consolidated Balance Sheets March 31 2015 2014 2015 Assets: Current assets Cash and cash equivalents 726,888 604,571 $ 6,057,400 Marketable securities 19,033 16,635 158,608 Notes and accounts receivable:

More information

NEW ZEALAND FINANCIAL ACCOUNTING

NEW ZEALAND FINANCIAL ACCOUNTING J Q OOO####I i ' WWc #OOO####CI # «0O O0OQi###t i oi oo ###0 # i CRAIG DEEGAN / GRANT SAMKIN RMIT University University of Waikato NEW ZEALAND FINANCIAL ACCOUNTING The McGraw-Hill Companieii Sydney New

More information

Financial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter

Financial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter Financial Accounting by Michael P. Licata, Ph.D. Course Syllabus and Learning Objectives by Chapter Basic Course Description Financial Accounting by Michael P. Licata, Ph.D. is a first accounting course

More information

Statement of Cash Flows

Statement of Cash Flows HKAS 7 Revised February November 2014 Hong Kong Accounting Standard 7 Statement of Cash Flows HKAS 7 COPYRIGHT Copyright 2014 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial

More information

INDEPENDENT AUDITOR S REPORT

INDEPENDENT AUDITOR S REPORT To the members of The Duty Lawyer Service (Incorporated in Hong Kong with liability limited by guarantee) INDEPENDENT AUDITOR S REPORT We have audited the financial statements of The Duty Lawyer Service

More information

(Hong Kong EMB course registration number: 261825)

(Hong Kong EMB course registration number: 261825) (Hong Kong EMB course registration number: 261825) 1 The University of Management and Technology (UMT), chartered by the State Council of Higher Education of Virginia (SCHEV), is a private university located

More information

ACER INCORPORATED AND SUBSIDIARIES. Consolidated Balance Sheets

ACER INCORPORATED AND SUBSIDIARIES. Consolidated Balance Sheets Consolidated Balance Sheets June 30, 2015, December 31, 2014, and (June 30, 2015 and 2014 are reviewed, not audited) Assets 2015.6.30 2014.12.31 2014.6.30 Current assets: Cash and cash equivalents $ 36,400,657

More information

JOSEPH B. OMONUK, Ph.D., FCCA

JOSEPH B. OMONUK, Ph.D., FCCA CURRICULUM VITAE JOSEPH B. OMONUK, Ph.D., FCCA Mailing address: School of Accountancy, College of Business, Southern University P.O. Box 9820, Baton Rouge, Louisiana 70813 E-mail: Joseph_omonuk@subr.edu

More information

CHAPTER 14: THE ROLE OF ACCOUNTANTS AND ACCOUNTING INFORMATION

CHAPTER 14: THE ROLE OF ACCOUNTANTS AND ACCOUNTING INFORMATION CHAPTER 14: THE ROLE OF ACCOUNTANTS AND ACCOUNTING INFORMATION I. What Is Accounting and Who Uses Accounting Information? Accounting is a comprehensive system for collecting, analyzing, and communicating

More information

Richard Rosen. Economic Research Department Federal Reserve Bank of Chicago (312) 322-6368 230 S. La Salle Street FAX: (312) 294-6262

Richard Rosen. Economic Research Department Federal Reserve Bank of Chicago (312) 322-6368 230 S. La Salle Street FAX: (312) 294-6262 Richard Rosen Economic Research Department Federal Reserve Bank of Chicago (312) 322-6368 230 S. La Salle Street FAX: (312) 294-6262 Chicago, IL 60604-1413 Email: rrosen@frbchi.org Employment history:

More information

Bachelor of Business Administration

Bachelor of Business Administration Bachelor of Business Administration Top-Up Degree Program Specially Designed for Diploma/Associate Degree Holders A Fast Track to Attaining a Prestigious US Bachelor Qualification Hong Kong EMB Registration

More information

Brief Report on Closing of Accounts (connection) for the Term Ended March 31, 2007

Brief Report on Closing of Accounts (connection) for the Term Ended March 31, 2007 MARUHAN Co., Ltd. Brief Report on Closing of (connection) for the Term Ended March 31, 2007 (Amounts less than 1 million yen omitted) 1.Business Results for the term ended on March, 2007 (From April 1,

More information

TCS Financial Solutions Australia (Holdings) Pty Limited. ABN 61 003 653 549 Financial Statements for the year ended 31 March 2015

TCS Financial Solutions Australia (Holdings) Pty Limited. ABN 61 003 653 549 Financial Statements for the year ended 31 March 2015 TCS Financial Solutions Australia (Holdings) Pty Limited ABN 61 003 653 549 Financial Statements for the year ended 31 March 2015 Contents Page Directors' report 3 Statement of profit or loss and other

More information

Master of Business Administration. A Fast Track to Attaining a Prestigious US MBA Qualification

Master of Business Administration. A Fast Track to Attaining a Prestigious US MBA Qualification Master of Business Administration A Fast Track to Attaining a Prestigious US MBA Qualification 1 About UMT The University of Management and Technology (UMT), chartered by the State Council of Higher Education

More information

GAVIN CASSAR EDUCATION PUBLICATIONS. Associate Professor of Accounting and Control INSEAD Fontainebleau 77305, FRANCE

GAVIN CASSAR EDUCATION PUBLICATIONS. Associate Professor of Accounting and Control INSEAD Fontainebleau 77305, FRANCE GAVIN CASSAR Associate Professor of Accounting and Control INSEAD Fontainebleau 77305, FRANCE phone: +33 (0)1 60 72 92 08 email: gavin.cassar@insead.edu web: www.insead.edu/facultyresearch/faculty/profiles/gcassar/

More information

SEAGATE TECHNOLOGY PLC CONDENSED CONSOLIDATED BALANCE SHEETS

SEAGATE TECHNOLOGY PLC CONDENSED CONSOLIDATED BALANCE SHEETS CONDENSED CONSOLIDATED BALANCE SHEETS (In millions) June 28, ASSETS Current assets: Cash and cash equivalents $ 2,259 $ 1,708 Short-term investments 47 480 Restricted cash and investments 4 101 Accounts

More information

! "#$ %&!& "& ' - 3+4 &*!&-.,,5///2!(.//+ & $!- )!* & % +, -).//0)& 7+00///2 *&&.4 &*!&- 7.00///2 )!*.//+ 8 -!% %& "#$ ) &!&.

! #$ %&!& & ' - 3+4 &*!&-.,,5///2!(.//+ & $!- )!* & % +, -).//0)& 7+00///2 *&&.4 &*!&- 7.00///2 )!*.//+ 8 -!% %& #$ ) &!&. ! "#!""#$%$#$#$"& $'"()*+,$-).,/ 012! "#$ %&!& "& '!(&)!*&%+,-).//0 -#$#3-4' &,'1$1# $!-!(.//0)& +01+///2 *&& - 3+4 &*!&-.,,5///2!(.//+ &!(!-6%(!(.//.$(!(.//0)& 01,///2 //+2% &*!&- 5,0///2 //32%!(.//+

More information

ejournal of Tax Research

ejournal of Tax Research ejournal of Tax Research Volume 7, Number 1 June 2009 CONTENTS 5 An Examination of the Influence of Inheritance Tax upon Business Succession - Lessons for Germany Michael Haug, Luise Hölscher and Tim Vollans

More information

Corporate Governance Statement 21 October 2015

Corporate Governance Statement 21 October 2015 Minotaur Exploration Limited (the Group) and its Board adheres to superior standards of corporate governance. The Board reviews the governance framework and practices to ensure they meet the interests

More information

Caltex Australia Limited (CAL)

Caltex Australia Limited (CAL) Australian Tax Transparency At Caltex, we exercise care in everything we do. A culture of operational excellence is formally supported through an enterprise-wide risk management framework and our management

More information

Alkane Exploration Ltd ACN 000 689 216. Half-Year Accounts. for the

Alkane Exploration Ltd ACN 000 689 216. Half-Year Accounts. for the ACN 000 689 216 Half-Year Accounts for the Half-Year ended 30 June 2004 ACN 000 689 216 Directors' Report The Directors of Alkane Exploration Ltd submit herewith the financial report for the half-year

More information

2015/2016 2015/2016 INTERIM REPORT. RM Group Holdings Limited. RM Group Holdings Limited. (incorporated in the Cayman Islands with limited liability)

2015/2016 2015/2016 INTERIM REPORT. RM Group Holdings Limited. RM Group Holdings Limited. (incorporated in the Cayman Islands with limited liability) 御藥堂集團控股有限公司 御藥堂集團控股有限公司 (incorporated in the Cayman Islands with limited liability) (incorporated in the Cayman Islands with limited liability) (於開曼群島註冊成立之有限公司) (於開曼群島註冊成立之有限公司) Stock Code 股份代號 : 8185

More information

TABLE OF CONTENTS 007 MANAGEMENT REPORT 008 AT A GLANCE 010 KEY FIGURES 012 MESSAGE FROM THE CHAIRMAN 014 MESSAGE FROM THE CEO 018 1. THE SONAE GROUP 019 1.1. CORPORATE PROFILE 026 1.2. GOVERNING BODIES

More information

Index to the 31 March 2016 Interim Financial Report

Index to the 31 March 2016 Interim Financial Report Index to the 31 March 2016 Interim Financial Report Index to Interim Report 1 Director s Report 2-3 Condensed Statement of Comprehensive Income 4 Condensed Statement of Changes in Equity 5 Condensed Statement

More information

ACADEMIC EXPERIENCE. Instructor of Accounting. Instructor of Accounting. Teaching Experience:

ACADEMIC EXPERIENCE. Instructor of Accounting. Instructor of Accounting. Teaching Experience: JENNIFER M. CAINAS, MAcc, CPA University of South Florida 4202 E. Fowler Avenue, BSN 3313 Tampa, Florida 33620 (813) 974-6519 jcainas@coba.usf.edu or jmcainas@usf.edu ACADEMIC EXPERIENCE UNIVERSITY OF

More information

Reece Australia Limited (ABN 49 004 313 133) and controlled entities

Reece Australia Limited (ABN 49 004 313 133) and controlled entities Reece Australia Limited (ABN 49 004 313 133) and controlled entities Half-year information for the six months ended 31 December 2014 provided to the ASX under listing rule 4.2A.3 This half-year financial

More information

Financial Services Guide

Financial Services Guide Level 7,34 Charles St Parramatta NSW 2150 PO Box 103 Parramatta NSW 2124 Phone: 02 9687 1966 Fax: 02 9635 3564 Web: www.carnegiefin.com.au Guide Build Protect Manage Wealth Financial Services Guide This

More information

Doctor of Business Administration (DBA) A Fast Track to Attaining a Prestigious US DBA Qualification

Doctor of Business Administration (DBA) A Fast Track to Attaining a Prestigious US DBA Qualification Doctor of Business Administration (DBA) A Fast Track to Attaining a Prestigious US DBA Qualification 1 About UMT The University of Management and Technology (UMT), chartered by the State Council of Higher

More information

Welcome to workshop on revised schedule VI. K. Chandra Sekhar Company Secretary Ace Designers Limited, Bangalore

Welcome to workshop on revised schedule VI. K. Chandra Sekhar Company Secretary Ace Designers Limited, Bangalore Welcome to workshop on revised schedule VI K. Chandra Sekhar Company Secretary Ace Designers Limited, Bangalore 1 Relevant provisions Indian Companies Act, 1956 Rules Notifications Circulars Accounting

More information

Study At A Top Business School: The Importance Of Quality and Rankings

Study At A Top Business School: The Importance Of Quality and Rankings Study At A Top Business School: The Importance Of Quality and Rankings Professor Gerry Griffin Pro Vice Chancellor: Division of Business University of South Australia Division Of Business Overview The

More information

Acquisition of SAIT Communications. 28 July 2015

Acquisition of SAIT Communications. 28 July 2015 Acquisition of SAIT Communications 28 July 2015 Conference call details SpeedCast acquires SAIT Communications The company has scheduled a conference call as follows: Time: 11.00am (Sydney time), 28 th

More information

長 江 製 衣 有 限 公 司 YANGTZEKIANG GARMENT LIMITED (Incorporated in Hong Kong with limited liability) (Stock Code: 00294)

長 江 製 衣 有 限 公 司 YANGTZEKIANG GARMENT LIMITED (Incorporated in Hong Kong with limited liability) (Stock Code: 00294) Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy or completeness

More information

Bruce Gerald Flint. Liability limited by a Scheme approved under Professional Standards Legislation

Bruce Gerald Flint. Liability limited by a Scheme approved under Professional Standards Legislation ABN 65 103 438 277 It s all about money. PO BOX 249 South Hurstville NSW 2221 DX 11319 Hurstville Tel: 02 9584 1474 Fax: 02 9584 1475 E-mail: action@flintforensics.com.au Website: www.flintforensics.com.au

More information

CURRICULUM VITAE. January, 2015

CURRICULUM VITAE. January, 2015 CURRICULUM VITAE Name: Hsiao-chuan Chang Gender: Female Address: Department of Economics, FSS University of Macau Taipa, Macau Contact: +853-88228248 E-mail: hchang@umac.mo January, 2015 Education 1. Ph.D.,

More information

Master of Clinical Psychology (Program 7601- coursework) Doctor of Philosophy (Clinical Psychology) (Program 9064 research)

Master of Clinical Psychology (Program 7601- coursework) Doctor of Philosophy (Clinical Psychology) (Program 9064 research) Graduate Programs in Clinical Psychology Master of Clinical Psychology (Program 7601- coursework) Doctor of Philosophy (Clinical Psychology) (Program 9064 research) In 2015, the Research School of Psychology

More information

CPA Program Preparatory Programme

CPA Program Preparatory Programme CPA Program Preparatory Programme 1st in Singapore to be a Registered Tuition Provider for the CPA Program Professional Level Achieving results in your CPA Program Offering tuition to CPA Program professional

More information

LISA BAUDOT EDUCATION ACADEMIC EXPERIENCE

LISA BAUDOT EDUCATION ACADEMIC EXPERIENCE LISA BAUDOT Assistant Professor Kenneth G. Dixon School of Accounting University of Central Florida 12744 Pegasus Avenue PO Box 161400 Orlando, FL 32816 Phone: +407 823 0620 E-mail: lisa.baudot@ucf.edu

More information

2015 Mutual Recognition Agreement (MRA) between the Hong Kong Institute of Certified Public Accountants (HKICPA) and CPA (Australia) (CPAA) FAQs

2015 Mutual Recognition Agreement (MRA) between the Hong Kong Institute of Certified Public Accountants (HKICPA) and CPA (Australia) (CPAA) FAQs 2015 Mutual Recognition Agreement (MRA) between the Hong Kong Institute of Certified Public Accountants (HKICPA) and CPA (Australia) (CPAA) FAQs Hong Kong Institute of CPAs members applying for CPAA membership

More information

ADVANCED SYSTEMS AUTOMATION LIMITED (Company Registration No: 198600740M) (Incorporated in the Republic of Singapore)

ADVANCED SYSTEMS AUTOMATION LIMITED (Company Registration No: 198600740M) (Incorporated in the Republic of Singapore) Financial Statements and Related Announcement::Second Quarter and/ or Half Yearly... http://infopub.sgx.com/apps?a=cow_corpannouncement_content&b=announcem... Page 1 of 1 8/13/2015 Financial Statements

More information

Senior Auditor Responsible for planning and directing audits, individuals performing this function may lead a team.

Senior Auditor Responsible for planning and directing audits, individuals performing this function may lead a team. ROLES DEFINITIONS Academic Person involved in the teaching of accounting or accounting related subjects in a university or other educational institutions. Academic related roles could be split into 2 categories:

More information

STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION. BALANCE SHEET As of

STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION. BALANCE SHEET As of STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BALANCE SHEET As of ASSETS CURRENT ASSETS Cash and Cash Equivalents Cash - Restricted Accounts Receivable - Trade Accounts Receivable

More information

OVERVIEW TABLE OF CONTENT

OVERVIEW TABLE OF CONTENT OVERVIEW Qualification Programme (QP) comprises four modules and a final examination. The coverage of each module is defined in competency-based terms. Competencies are set at the level of the newly-qualified

More information

Financial Accounting: Assets FA 2 Module 6. Handouts. Current financial assets And current liabilities. Presented by: Laura Dallas, CGA

Financial Accounting: Assets FA 2 Module 6. Handouts. Current financial assets And current liabilities. Presented by: Laura Dallas, CGA Accounting: Assets FA 2 Module 6 Handouts Current financial assets And current liabilities Presented by: Laura Dallas, CGA Note: this information is prepared from the best information I have available

More information

KVB Kunlun Financial Services Guide

KVB Kunlun Financial Services Guide Issued By: KVB Kunlun Pty Limited Last Update: 15 January 2015 KVB Kunlun Financial Services Guide www.kvbkunlun.com 1 FINANCIAL SERVICES GUIDE T F G F G important information and is designed to assist

More information

WEBJET LIMITED AND CONTROLLED ENTITIES A.C.N. 002 013 612 INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2003

WEBJET LIMITED AND CONTROLLED ENTITIES A.C.N. 002 013 612 INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2003 A.C.N. 002 013 612 INTERIM FINANCIAL REPORT FOR THE HALF-YEAR ENDED 31 DECEMBER 2003 - 1 - ADDITIONAL FINANCIAL INFORMATION REQUIRED UNDER ASX LISTING RULES APPENDIX 4D RESULTS FOR ANNOUNCEMENT TO MARKET

More information

A Fast Track to Attaining a Prestigious US Bachelor Qualification

A Fast Track to Attaining a Prestigious US Bachelor Qualification Bachelor of Business Administration (BBA) Bachelor of Science in Computer Science (BSCS) Top-Up Degree Program Specially Designed for Diploma/Associate Degree Holders (Hong Kong EMB course registration

More information

SUNIL DUTTA Curriculum Vitae December, 2013

SUNIL DUTTA Curriculum Vitae December, 2013 SUNIL DUTTA Curriculum Vitae December, 2013 ADDRESS Haas School of Business University of California Berkeley, CA 94720. Phone: 510-643-1229 E-mail: dutta@haas.berkeley.edu ACADEMIC POSITIONS 2008 - Egon

More information

MBA Financial Management - LM500

MBA Financial Management - LM500 MBA Financial Management - LM500 1. Objectives The objectives of the MBA Financial Management Programme are: (i) (ii) (iii) to provide advanced educational opportunities for improving the practice of management

More information

2. 2003, Diploma in Social Science Research Methods, University of Wales, Cardiff,, UK.

2. 2003, Diploma in Social Science Research Methods, University of Wales, Cardiff,, UK. Last update: 01-09-2013 CURRICULUM VITAE PERSONAL PROFILE Name: Hani Mohamed Moustafa Kamel Designation: Assistant Professor of Accounting Nationality: Egyptian Telephone (Office): (440) 36486 Department:

More information

Form 31-103F1 Calculation of Excess Working Capital. Firm Name. Capital Calculation (as at with comparative figures as at )

Form 31-103F1 Calculation of Excess Working Capital. Firm Name. Capital Calculation (as at with comparative figures as at ) Form 31-103F1 Calculation of Excess Working Capital Firm Name Capital Calculation (as at with comparative figures as at ) Component Current period Prior period 1. Current assets 2. Less current assets

More information

For personal use only

For personal use only Australian Securities Exchange Notice 19 February 2016 ILUKA RESOURCES LIMITED (ILU) APPENDIX 4G AND 2015 STATEMENT Please find attached the Appendix 4G and 2015 Corporate Governance Statement in accordance

More information

2015/2016 INTERIM RESULTS ANNOUNCEMENT

2015/2016 INTERIM RESULTS ANNOUNCEMENT (Incorporated in the Cayman Islands with limited liability) (Stock code: 8051) 2015/2016 INTERIM RESULTS ANNOUNCEMENT CHARACTERISTICS OF THE GROWTH ENTERPRISE MARKET ( GEM ) OF THE STOCK EXCHANGE OF HONG

More information

30 JUNE 2013 - INTERIM FINANCIAL STATEMENTS

30 JUNE 2013 - INTERIM FINANCIAL STATEMENTS 30 JUNE 2013 - INTERIM FINANCIAL STATEMENTS Plus500 LTD. INTERIM FINANCIAL INFORMATION 30 JUNE 2013 Plus500 LTD. INTERIM FINANCIAL INFORMATION 30 JUNE 2013 TABLE OF CONTENTS REPORT ON REVIEW OF INTERIM

More information

Transition to International Financial Reporting Standards

Transition to International Financial Reporting Standards Transition to International Financial Reporting Standards Topps Tiles Plc In accordance with IFRS 1, First-time adoption of International Financial Reporting Standards ( IFRS ), Topps Tiles Plc, ( Topps

More information

The International Standing of Australian Universities. Executive Summary

The International Standing of Australian Universities. Executive Summary Ross Williams Nina Van Dyke Melbourne Institute The International Standing of Australian Universities Executive Summary The world s finest universities have always been international in outlook, attracting

More information

HASSANALI ESPAHBODI CURRICULUM VITAE. Personal Details. Graduate Academic Degrees

HASSANALI ESPAHBODI CURRICULUM VITAE. Personal Details. Graduate Academic Degrees HASSANALI ESPAHBODI CURRICULUM VITAE Personal Details Address: Department of Accounting & MIS School of Business University of Texas at Brownsville Brownsville, TX 78520 Email: Hassanali.Espahbodi@utb.edu

More information

STANDARD CHARTERED BANK KENYA LIMITED CONSOLIDATED PROFIT AND LOSS STATEMENT

STANDARD CHARTERED BANK KENYA LIMITED CONSOLIDATED PROFIT AND LOSS STATEMENT CONSOLIDATED PROFIT AND LOSS STATEMENT II PROFIT AND LOSS ACCOUNT 31.12.2010 31.12.2011 1 INTEREST INCOME 1.1 Loans and advances 5,995,619 9,546,532 1.2 Government securities 3,660,676 2,240,570 1.3 Deposits

More information

LYNNETTE D. PURDA, PhD CFA Associate Professor and RBC Fellow of Finance

LYNNETTE D. PURDA, PhD CFA Associate Professor and RBC Fellow of Finance LYNNETTE D. PURDA, PhD CFA Associate Professor and RBC Fellow of Finance EDUCATION Ph.D. in Finance, Rotman School of Management, University of Toronto 2003 Chartered Financial Analyst Designation 2000

More information

Consolidated Summary Report <under Japanese GAAP>

Consolidated Summary Report <under Japanese GAAP> Consolidated Summary Report for the three months ended June 30, 2014 July 31, 2014 Company name: Mitsubishi UFJ Financial Group, Inc. Stock exchange listings: Tokyo, Nagoya, New York

More information

WWW.EZCONSULTING.COM.AU. Capability Statement

WWW.EZCONSULTING.COM.AU. Capability Statement WWW.EZ.COM.AU Capability Statement Capability Statement EZ Consulting provides Business Advisory Services and Operational Support to small and medium sized businesses, specialising in: o o o o Business

More information

Insurance Companies (General Business) (Valuation) Regulation

Insurance Companies (General Business) (Valuation) Regulation Insurance Companies (General Business) (Valuation) Regulation Guidance Note Office of the Commissioner of Insurance CONTENTS Section Paragraphs 1. Introduction 1.1-1.3 2. Overview of the Regulation 2.1-2.2

More information

SUMITOMO DENSETSU CO., LTD. AND SUBSIDIARIES. Consolidated Financial Statements

SUMITOMO DENSETSU CO., LTD. AND SUBSIDIARIES. Consolidated Financial Statements SUMITOMO DENSETSU CO., LTD. AND SUBSIDIARIES Consolidated Financial Statements Report of Independent Public Accountants To the Board of Directors of Sumitomo Densetsu Co., Ltd. : We have audited the consolidated

More information

SINOCHEM HONG KONG (GROUP) COMPANY LIMITED. Report of the Directors and Audited Consolidated Financial Statements.

SINOCHEM HONG KONG (GROUP) COMPANY LIMITED. Report of the Directors and Audited Consolidated Financial Statements. Report of the Directors and Audited Consolidated Financial Statements CONTENTS Pages REPORT OF THE DIRECTORS 1-2 INDEPENDENT AUDITORS REPORT 3 AUDITED FINANCIAL STATEMENTS Consolidated statement of comprehensive

More information

RAPID TRANSIT PROJECT 2000 LTD.

RAPID TRANSIT PROJECT 2000 LTD. Financial Statements of RAPID TRANSIT PROJECT 2000 LTD. KPMG LLP Chartered Accountants St. Andrew s Square II 800-730 View Street Victoria BC V8W 3Y7 Canada Telephone (250) 480-3500 Telefax (250) 480-3539

More information

IG Group Holdings plc ( IG or the Group ) today announces interim results for the six month period ended 30 November 2007.

IG Group Holdings plc ( IG or the Group ) today announces interim results for the six month period ended 30 November 2007. 14 January 2008 IG GROUP HOLDINGS PLC Interim Results for the six months ended 30 November 2007 IG Group Holdings plc ( IG or the Group ) today announces interim results for the six month period ended

More information

WIPO LIST OF NEUTRALS

WIPO LIST OF NEUTRALS ARBITRATION AND MEDIATION CENTER WIPO LIST OF NEUTRALS BIOGRAPHICAL DATA Harry L. ARKIN Harry L. Arkin & Associates, P.C. Suite 3150, Lincoln Center 1660 Lincoln Street Denver, CO 80264-2802 United States

More information

GR VIETNAM HOLDINGS LIMITED * (Incorporated in Bermuda with limited liability) (Stock Code: 139)

GR VIETNAM HOLDINGS LIMITED * (Incorporated in Bermuda with limited liability) (Stock Code: 139) GR VIETNAM HOLDINGS LIMITED * (Incorporated in Bermuda with limited liability) (Stock Code: 139) INTERIM RESULTS ANNOUNCEMENT FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2008 The Board of Directors (the Board

More information

PERSONAL PROPERTY SECURITIES IN AUSTRALIA

PERSONAL PROPERTY SECURITIES IN AUSTRALIA General Editors Craig Wappett Craig Wappett (BA, LLB (Hons), LLM (Qld)) has been a partner at Piper Alderman in Brisbane since 2006. Between 1987 and 2005 he practised with major Australian and Canadian

More information

Cathay Life Insurance Co., Ltd. Financial Statements As of December 31, 2006 and 2007 With Independent Auditors Report

Cathay Life Insurance Co., Ltd. Financial Statements As of December 31, 2006 and 2007 With Independent Auditors Report Financial Statements With Independent Auditors Report The reader is advised that these financial statements have been prepared originally in Chinese. These financial statements do not include additional

More information

Financial Results. siemens.com

Financial Results. siemens.com s Financial Results Fourth Quarter and Fiscal 2015 siemens.com Key figures (in millions of, except where otherwise stated) Volume Q4 % Change Fiscal Year % Change FY 2015 FY 2014 Actual Comp. 1 2015 2014

More information

GROUP RESULTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2016

GROUP RESULTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2016 Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy or completeness

More information

Accounting. Management. Environment of Business. Business Law for Accountants. Stats Business & Econ I. Management

Accounting. Management. Environment of Business. Business Law for Accountants. Stats Business & Econ I. Management Undergraduate Courses: Course # Course Title Course Description BUS201 Financial An introduction to basic accounting principles for measuring and Accounting communicating financial data about a business

More information

School of Accounting and Finance Office: (852) 34003458 The Hong Kong Polytechnic University Fax: (852) 23309845

School of Accounting and Finance Office: (852) 34003458 The Hong Kong Polytechnic University Fax: (852) 23309845 Shaojun Zhang School of Accounting and Finance Office: (852) 34003458 The Hong Kong Polytechnic University Fax: (852) 23309845 Hung Hom, Kowloon, Hong Kong E-mail: afszhang@inet.polyu.edu.hk Academic Employment

More information

Chapter 21 The Statement of Cash Flows Revisited

Chapter 21 The Statement of Cash Flows Revisited Chapter 21 The Statement of Cash Flows Revisited AACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools, departments,

More information

Dolores F. Rinke Department of Accounting Tenured

Dolores F. Rinke Department of Accounting Tenured Dolores F. Rinke Department of Accounting Tenured Education Ed.D. College of Business (AACSB accredited), Northern Illinois University 1990 Dissertation: Analysis of the Education and Credentialing Processes

More information

Form 31-103F1 Calculation of Excess Working Capital. Firm Name. Capital Calculation (as at with comparative figures as at ) period

Form 31-103F1 Calculation of Excess Working Capital. Firm Name. Capital Calculation (as at with comparative figures as at ) period Yukon Securities Office Ministerial Order Enacting Rule: 2009/07 Instrument Initially Effective in Yukon: September 28, 2009 Form 3-03F Calculation of Excess Working Capital Firm Name Capital Calculation

More information

School of Accountancy

School of Accountancy School of Accountancy Master of Professional Accountancy and Finance (MPAF) Handbook Albany (Block) Distance 2014 Disclaimer The paper information and prescriptions included in this booklet are based on

More information