Suchergebnisse

• eBook-Kapitel aus dem Buch IFRS: Zwischenberichterstattung

  Prüfung und Enforcement

  Jörg Tesch

  …113 11 Prüfung und Enforcement Leitfragen � Inwiefern und inwieweit ist der Abschlussprüfer bei Zwischenberichten in- volviert? � Wie ist das… …deutsche Enforecmentsystem aufgebaut? � Welche Zwischenberichte sind grds. vom Enforcement betroffen? 11.1 Prüfung Nach § 37w WpHG kann der verkürzte… …. Dabei ist auch zu prüfen, ob 11 Prüfung und Enforcement 114 die Chancen und Risiken der künftigen Entwicklung zutreffend dargestellt sind (vgl. § 317… …bestellt. 11 Prüfung und Enforcement 116 132Auf die Quartalsberichterstattung (1. und 3. Quartal) finden die o.g. Vorschriften keine Anwendung (vgl. DRS… …16.57 iVm DRS 16.13). 11.2 Enforcement Das durch das BilKoG vom 15. Dezember 2004 in Deutschland eingeführte Enforcementverfahren ist zweistufig, wobei…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 40: Kanebo (Japan, 2005)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …July 2005, Japanese law enforcement authorities arrested three Kanebo executives, including the company’s president, Takashi Hoashi. Allegedly, the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 21: HealthSouth (2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …2003, the SEC charged HealthSouth and its founder, chairman and CEO, Richard M. Scrushy, with accounting fraud. SEC director of enforcement Stephen… …, the fraud’s impact was greater than USD 4 billion. But the fraud didn’t end there. In late 2003, federal law enforcement officials began to…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 25: Bernard Madoff (2008)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, accused of the largest investor swindle ever blamed on a single individual. A senior enforcement official at the SEC described Madoff’s scheme as “a…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 6: Bausch & Lomb (1994)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …creates the risk of im- proper revenue recognition,” said Thomas C. Newkirk, associate director of the SEC’s division of enforcement. In December 1995… …Exchange Commission: In the Matter of Bausch & Lomb, Inc., Harald O. John- son, Ermin Ianacone, and Kurt Matsumoto, Accounting and Auditing Enforcement…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 10: MicroStrategy (2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …to the letter and the spirit of the accounting rules,” SEC enforcement director Richard H. Walker said in a statement. The SEC also launched an… …, in August 2003, the SEC ended its investigation of PwC with no enforcement action against the audit firm. Accounting Fraud in U.S…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 8: Sunbeam (1998)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …future prospects in its filing for the first quarter of 1998. In a May 2001 enforcement release, the SEC charged that from 1996 until June 1998, the… …be). SEC enforcement officer Thomas C. Newkirk noted that the fraud was engineered to dress up Sunbeam, in order to make the company look much more…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 34: Royal Ahold (The Netherlands, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …by the SEC with aiding and abetting the fraud. Scott Friestad, associate director of the Commission’s division of enforcement, commented: “These… …. Accounting Fraud in European Companies 204 The fraud charges filed against Royal Ahold N.V. by Dutch law enforcement authorities were settled in… …venture accounting. The company voluntarily analyzed accounting practices and internal controls at 17 operating units. An SEC enforcement official said…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 4: MiniScribe (1989)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Auditing Enforcement Release No. 1150, August 11, 1999 Wang, Zhemin / Swift, Kenton D. / Garrison, Michael / Schmaltz, Wayne / Glatt, Janice…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 17: Global Crossing (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …founder and former chairman, escaped a penalty. Enforcement lawyers at the SEC had recommended a fine against Winnick as part of the settlement. But in a…