Extrait
Table of Contents
1. Table of Contents
2. Introduction
3. Company description
3.1. History of the company
3.2. Owners’ structure
3.3. Company structure and business areas
3.4. Subsidiaries and shareholdings
4. Economic Environment
4.1. Branch description in general
4.2. Oil price
4.3. Gas price
4.4. Political instability in countries where OMV is involved
4.5. Gas crisis related to the conflict between Russia and Ukraine
5. Accounting information
5.1. Key accounting policies
5.2. Accounting flexibility
5.3. Likely earnings management motivations
5.4. Accounting strategy and disclosure quality
6. Red flags in the annual report of OMV
6.1. The use of Impairment and deferred taxes for real earnings management
6.1.1. Impairment of “Oil and gas assets”
6.1.2. The importance of deferred taxes for real earnings management
6.1.3. Assets and liabilities held for sale and their effect on earnings
6.1.4. Misstatements in the annual report of
6.2. Other possible red flags which are an indicator for real earnings management
7. Conclusion and final statement
8. Sources
9. List of tables
- Citation du texte
- Daniel Schreiber (Auteur)Jasmin Karner (Auteur)Andreas Schlager (Auteur), 2017, The balance sheet analysis of the OMV AG. The description, economic environment and accounting information of the company, Munich, GRIN Verlag, https://www.grin.com/document/373554
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