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9 hrs confidence:  
14 hrs confidence: peer agreement (net): +1
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47 mins |
| Reference: Data Extraction Software Reference information: Data Extraction Software. An important use of such software is in performing substantive tests. Most audit testing occurs in the substantive-testing phase ... www.acc.ncku.edu.tw/chinese/faculty/shulc/courses/cas/chap7... |
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25 mins peer agreement (net): +1 |
| Reference: FYR Reference information: デット・エクイティ・スワップ Page2 IV．デット・エクイティ・スワップの会計・税務処理 DESの会計・税務のポイントをまとめると表1のとおりです。 http://www.azsa.or.jp/b_info/letter/43/02.html -------------------------------------------------- Note added at 26分 (2009-11-15 02:13:15 GMT) -------------------------------------------------- DESとは、債務の株式化ともいい、会社の債務(デット)を株式(エクイティ)と交換(スワップ)することをいいます。一般的には、多大な債務を抱えて経営が悪化している会社の再建策として、金融機関などの債権者が債権の一部を債務者会社の株式と交換することにより、債務者会社の財務体質を改善し、再建を図る手法のことをいいます。 http://blog.livedoor.jp/jean07/archives/51888502.html -------------------------------------------------- Note added at 3時間 (2009-11-15 04:56:26 GMT) -------------------------------------------------- debt error settlement??? |
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