disclosure also shall be made as to the material effects that compliance with Federal, State and local provisions which have been enacted or adopted regulating the discharge of materials into the environment, or otherwise related to the protection of the environment, may have upon the capital expenditures, earnings and competitive position of the registrant and its subsidiaries.”
As clearly
disclosure is available concerning the allowance for doubtful accounts
-Additional disclosure concerning the allowance for doubtful accounts could not be found. However, generally allowance for doubtful accounts is the provision for doubtful accounts. It reflects the company’s credit ratings. It is because when contra asset increases net account receivables decrease, resulting the decrease of
If your company lists receivables, use the 10-K to determine what additional disclosure is available concerning the allowance for doubtful accounts.
In the CKE’s 10-K, the account ‘bad debt expense’ is only listed included in ‘administrative expense’. Except this account, any account related to bad debt and doubtful accounts couldn’t be found. Though the administrative expense is
disclosure phase)
Sgroi, Blick & Porter(1985)에 의하면, 아동 성학대의 폭로에는 우발적 폭로와 의도적 폭로의 두 가지 유형이 있다. 우발적 폭로는 피해자의 의도적 노력이라기 보다는 우연히 드러나는 유형이며, 의도적 폭로는 아동이 의식적으로 외부인에게 밝히기로 결정하는 폭로유형이다. Sgroi(1985)는 대다