An analysis and an introduction to the sales revenue for the consolidated entity

It consists of numeric facts called measures that are categorized by dimensions.

An analysis and an introduction to the sales revenue for the consolidated entity

Management apparently decided it was OK to offload assets and amortization charges from Actavis Generics, thereby vastly overstating the operating performance of the business.

An analysis and an introduction to the sales revenue for the consolidated entity

PFE that have done quite well for long periods of time. However, the acquisition pace of "growth pharma" is quite different from what Pfizer has done. Therefore, it is instructive to study the history of another serial acquirer, WorldCom.

I call this "hypothesis-driven investing. Market values become unhinged from reality. A twilight period occurs where participants continue to play the game although they no longer believe in it WorldCom completes three mergers: WorldCom and Sprint Corp.

S agree to merge. WorldCom merges with Intermedia Communications Inc. WorldCom receives a request for information from the U. Securities and Exchange Commission relating to accounting procedures and loans to officers. WorldCom says it is cutting 3, jobs in the U.

Vice Chairman John Sidgmore takes reins of the company. WorldCom says it will scrap dividend payments and eliminate its two tracking stocks, one that reflects its main Internet and data business and a second that reflects its residential long-distance telephone business.

WorldCom says it will exit the wireless resale business and will cut jobs to reduce expenses and pare massive debts. The company also says it will cut 17, jobs, more than 20 percent of its workforce. Shares of WorldCom touched as low as 9 cents before the halt.

Bush calls for full investigation of the matter. WorldCom lays off 17, workers - including about 2, in the Washington area.

WorldCom reveals that an internal investigation has uncovered questionable accounting practices stretching back as far as He also said the company hopes to avoid a bankruptcy filing. Sullivan refuse to answer questions posed by a congressional committee.

Sidgmore says the company has only enough cash to keep operating for two more months and that it is growing more likely the telecommunications giant will file for bankruptcy protection. In a live Web discussion on washingtonpost.

A congressman tells the news media that former WorldCom Inc. Sullivan told company lawyers that he informed ex-chief executive Bernard J. Ebbers about bookkeeping maneuvers that made the company look more healthy than it really was. CEO Sidgmore says the company plans to emerge from protection within 9 to 12 months.

Gregory Rayburn was appointed chief restructuring officer and John Dubel was hired as chief financial officer. The two were charged in a seven-count complaint accusing them of securities fraud and filing false statements with the Securities and Exchange Commission. News report state that a complex deal with WorldCom accounts for some of the revenue America Online previously announced it may have improperly booked.Online analytical processing, or OLAP (/ ˈ oʊ l æ p /), is an approach to answering multi-dimensional analytical (MDA) queries swiftly in computing.

Microsoft Annual Report

OLAP is part of the broader category of business intelligence, which also encompasses relational databases, report writing and data mining. Typical applications of OLAP include business reporting for sales, marketing, management reporting. The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and .

This Annual Report on Form K and the documents incorporated herein by reference contain forward-looking statements based on expectations, estimates, and projections as of the date of this filing. A Valeant Effort: How Allergan Used Acquisition Accounting To Inflate Sales Growth, Boost NOLs, And Reinvent The Operating Profitability Of Actavis Generics.

Introduction and Penalty Relief Manual Transmittal. November 21, Purpose (1) This transmits revised IRM , Penalty Handbook, Introduction and Penalty Relief.

SEC Staff Accounting Bulletin No.

Material Changes (1) Minor editorial changes have been made throughout this IRM. Online analytical processing, or OLAP (/ ˈ oʊ l æ p /), is an approach to answering multi-dimensional analytical (MDA) queries swiftly in computing. OLAP is part of the broader category of business intelligence, which also encompasses relational databases, report writing and data mining.

Typical applications of OLAP include business reporting for sales, marketing, management reporting.

Internal Revenue Bulletin: | Internal Revenue Service