tailieunhanh - INTERNATIONAL BUSINESS MACHINES CORPORATION AND SUBSIDIARY COMPANIES

The process of applying IAS 39 across the complexity of business has thrown up some surprises. For many, this challenge is only just beginning as they embed IFRS-based numbers in their internal management and reporting processes, rather than creating them as an ‘add-on’ exercise carried out by head office at the end of the reporting chain. The challenge is compounded by the fact that IAS 39 has changed significantly in recent years and continues to change. In addition, it is only as IAS 39 is applied widely in practice that certain issues have come to light. Some of these application issues will be addressed formally by the IFRIC. In some cases, companies that thought they. | FINANCIAL REPORT Report of Management 34 Report of Independent Accountants 35 Management Discussion 36 Consolidated Financial Statements 50 Operations Financial Position Cash Flows Stockholders Equity Notes To Consolidated Financial Statements 54 Significant Accounting Policies A Accounting Changes B Risks and Uncertainties c Inventories D Plant Rental Machines and other Property E Investments and Sundry Assets F Debt G Taxes H Advertising I Research Development and Engineering J Restructuring Actions K Interest on Debt L Other Liabilities and Environmental M Contingencies N Customer Financing o Rental Expense and Lease Commitments p Long-Term Performance Plan Q Stock Purchase Plan R Stock Repurchase Programs s Retirement Plans T Nonpension Postretirement Benefits u Lines of Credit V Sale and Securitization of Receivables w Financial Instruments X Segment Information Y Subsequent Events z Geographic Areas AA Five-Year Comparison of Selected Financial Data 79 Selected Quarterly Data 79 Board of Directors and IBM Management 80 Stockholder Information 81 33 REPORT OF MANAGEMENT International Business Machines Corporation and Subsidiary Companies Responsibility for the integrity and objectivity of the financial information presented in this Annual Report rests with IBM management. The accompanying financial statements have been prepared in conformity with generally accepted accounting principles applying certain estimates and judgments as required. IBM maintains an effective internal control structure. It consists in part of organizational arrangements with clearly defined lines of responsibility and delegation of authority and comprehensive systems and control procedures. We believe this structure provides reasonable assurance that transactions are executed in accordance with management authorization and that they are appropriately recorded in order to permit preparation of financial statements in conformity with generally accepted accounting principles and to .

• Kế toán - Kiểm toán
• Shariah compliant
• investors and financiers
• Early Detection
• Clinical Setting
• Prevention and Early Detection
• Chemotherapy Strategies
• BMC Cancer
• Gastric cancer
• Risk factor
• Multimodal treatment strategies
• Perioperative chemotherapy
• Lymph node dissection
• OX 2 Promoter
• Prevention and Treatment
• COX 2 Promoter
• Inflammation and DNA
• Step Ahead of Cancer
• Epigenetic Paradigm
• Promoter
• Molecular Basis
• Diagnosis and Staging
• Fertility and Fecundity
• Chemotherapy for Childhood
• Childhood Cancer
• Fatigue in Pediatric
• massively increased