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 Collection: Congressional Research Service Reports
Accountable Care Organizations and the Medicare Shared Savings Program

Accountable Care Organizations and the Medicare Shared Savings Program

Date: November 4, 2010
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Accountable Care Organizations and the Medicare Shared Savings Program

Accountable Care Organizations and the Medicare Shared Savings Program

Date: May 26, 2011
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Accounting and Management Problems at Freddie Mac

Accounting and Management Problems at Freddie Mac

Date: November 7, 2007
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Accounting and Management Problems at Freddie Mac

Accounting and Management Problems at Freddie Mac

Date: November 15, 2005
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Accounting Problems at Fannie Mae

Accounting Problems at Fannie Mae

Date: November 15, 2005
Creator: Jickling, Mark
Description: On September 22, 2004, the Office of Federal Housing Enterprise Supervision (OFHEO) made public a report that was highly critical of accounting methods at Fannie Mae, the government-sponsored enterprise that plays a leading role in the secondary mortgage market. OFHEO charged Fannie Mae with not following generally accepted accounting practices in two critical areas: (1) amortization of discounts, premiums, and fees involved in the purchase of home mortgages and (2) accounting for financial derivatives contracts. According to OFHEO, these deviations from standard accounting rules allowed Fannie Mae to reduce volatility in reported earnings, present investors with an artificial picture of steadily growing profits, and, in at least one case, to meet financial performance targets that triggered the payment of bonuses to company executives. On November 15, 2004, Fannie Mae reported that it was unable to file a third-quarter earnings statement because its auditor, KPMG, refused to sign off on the accounting results. On December 15, 2004, the Securities and Exchange Commission (SEC), after finding inadequacies in Fannie’s accounting policies and methodologies, directed Fannie Mae to restate its accounting results since 2001. Shortly thereafter, the company’s CEO and CFO resigned. It is estimated that earnings since 2001 will be revised downwards ...
Contributing Partner: UNT Libraries Government Documents Department
Accounting Problems at Fannie Mae

Accounting Problems at Fannie Mae

Date: November 16, 2004
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Accounting Problems at Fannie Mae

Accounting Problems at Fannie Mae

Date: December 7, 2006
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Accounting Problems at Fannie Mae

Accounting Problems at Fannie Mae

Date: December 16, 2004
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Accounting Problems Reported in Major Companies Since Enron

Accounting Problems Reported in Major Companies Since Enron

Date: January 28, 2003
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Accounting Reform After Enron: Issues in the 108th Congress

Accounting Reform After Enron: Issues in the 108th Congress

Date: May 28, 2003
Creator: unknown
Description: None
Contributing Partner: UNT Libraries Government Documents Department