Financial statements are the backbone of a complete financial report. In fact, a financial report is not complete if the three primary financial statements are not included. but a financial report is much more than just those statements. A financial report requires disclosures. This term refers to additional information provided in a financial report. Therefore, any comprehensive and ethical financial report must include not only the primary financial statements, but disclosures as well.

The chief executive of a business (usually the CEO in a publicly held corporation) has the primary responsibility to make sure that the financial statements have been prepared according to generally accepted accounting principles (GAAP) and the financial report provides adequate disclosures. He or she works with the chief financial officer or controller of the business to make sure that the financial report meets the standard of adequate disclosures.

Some common methods of disclosures include:

--Footnotes that provide information about the basic figures. Nearly all financial statements require footnotes to provide additional information for several of the account balances in the financial statements.

--Supplementary financial schedules and tables that provide more details than can be included in the body of the financial statements.

--Other information may be required if the business is a public corporation subject to federal regulations regarding financial reporting to its stockholders. Other information is voluntary and not strictly required legally or according to GAAP.

Some disclosures are required by various governing boards and agencies. These include:

--The financial Accounting Standards Board (FASB) has designated many standards. Its dictate regarding disclosure of the effects of stock options is one such standard.
--The Securities and Exchange Commission (SEC) mandates disclosure of a broad range of information for publicly held companies.
--International businesses have to abide by disclosure standards adopted by the International Accounting Standards Board.

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One of the biggest problems for today’s students is exam nerves. When it comes time to test what they have learned in their classes, exams simply present huge problems. It does not matter how well prepared the student is. After twenty hours of studying, the student could still be nervous about the exam. Exam nerves are a normal thing, though. They begin at an early age, as parents put pressure on students to perform well in school. From that performance pressure was born a wh...


Keywords:
exam nerves, exam stress, hypnosis, self hypnosis, hypnotherapy


Article Body:
One of the biggest problems for today’s students is exam nerves. When it comes time to test what they have learned in their classes, exams simply present huge problems. It does not matter how well prepared the student is. After twenty hours of studying, the student could still be nervous about the exam. Exam nerves are a normal thing, though. They begin at an early age, as parents put pressure on students to perform well in school. From that performance pressure was born a whole generation of students, be they middle school, teenagers, or college aged students who simply do not like exams.

Exam nerves are a huge problem that can manifest itself each and every time an exam happens. The biggest risk associated with exam nerves comes with the added stress that students have to face. Stress can cause a whole laundry list of physical and emotional ailments, so it is important to keep that out of life. Since exam nerves are one of the biggest producers of stress for many people, there needs to be a solution. Problems with exam nerves are deep rooted, though. They have been around for years of the student’s life. Perhaps they started when he or she was a kid and parents put a ton of pressure on them. How does one shake such a well positioned problem? It has a lot to do with a change in thinking.

If students can change the way that they view performance and exams, then the stress of exams will be lifted. If students have confidence in their ability to score well on exams, then they will be happier in their life. After all, the younger years are the best years. Why should you spend them being nervous over an impending exam? You don’t have to. You simply must find a solution that works for you. After practicing hypnotherapy for a few years, I can tell you that hypnotherapy is a good solution for problems like exam nerves.

Hypnosis is not just something you would see on a trip to Las Vegas. It is really a very good solution for exam nerves and a whole host of other issues. I have successfully treated clients who suffer from more serious things like smoking, alcoholism, or gambling addiction. In the end, it all comes down to a change in thinking. With hypnosis, you can achieve that change. Get some information today and get over that nervousness with your exams.

Summary:

It's no secret that a golf exercise program can put you heads and tails above your playing partners and competitors. Why do you think all the Pro's are doing it? Golf is no longer just the leisure game it used to be. It is now recognized as an athletic sport. As with all other athletic sports, your body's strength plays a crucial part in how well you play the game.

Keywords:

golf,golf swing,golf trainer,golf workouts,golf exercises,golf fitness,golf lessons,golf instruction,golf tips

Article Body:

It's no secret that a golf exercise program can put you heads and tails above your playing partners and competitors. Why do you think all the Pro's are doing it?

Golf is no longer just the leisure game it used to be. It is now recognized as an athletic sport. As with all other athletic sports, your body's strength plays a crucial part in how well you play the game.

FACT: A stronger body plays better golf. Most strength-building workouts can be beneficial to some degree, but a golf exercise program will enable you to hit longer -- and straighter -- drives with less effort and hit more accurate shots, which will consequently lower your scores.

GOLF TIP: Strengthen Your Back and Prevent Low Back Pain -- so that you can play 18 holes without fatigue

Did you know that doing even just one exercise will greatly improve the strength of your back so that you will be able to play 18 holes, or hit balls all day without any pain?

I call this powerful little exercise the "Lying Superman." You won't believe the amazing difference this exercise can make in your strength until you actually do it -- so go for it! All you have to do is lie on your stomach on the floor with your hands at your sides. Raise both your upper body (chest), arms and legs as high as you can. Hold it for a count of 10. And that's it! Just do this simple exercise for 2 sets every day and you can say goodbye to low back pain!

Playing golf at an optimum level requires muscular strength, power, and endurance. Contrary to what most people think, long practice sessions and hitting hundreds of balls will not improve these components. In fact, they will only result in physical injuries (from overuse) and a great deal of frustration.

Participating in a golf exercise program is the answer!

While dirt bike racing and motocross is normally done on designated tracks that are set out and predefined, dirt bike trails are the equivalent of free ride. In some areas you can just head off to a decent dirt bike trail and ride how you want and where you want. Obviously there are usually some pretty basic rules to try and encourage safe riding and lower the risks of dangerous accidents but if you see a better route, you can take it.

There are many different difficulties of dirt bike trails; ranging from beginner trails to difficult trails and if you’re new to trailing then you should start at the very beginning and work your way up as you gain more confidence, skill and exposure.

What are trails bikes?

Trails bikes are different to other types of dirt bikes, because they are designed for use both on and off road and while the ride on the road can be quite bumpy the bike gives you the perfect way to get you from one trail to the next. Obviously, this compatibility for both road and track means that the bikes are an all-rounder; they are good for roads and good for tracks but not exceptional at either.

The freedom that trails bikes and trail racing offers means that trail riding has a massive following and many trail bikers will tell you that it’s the only real dirt bike riding there is.

Can anyone try dirt bike trails?

Trails are an easily accessible form of dirt bike riding but in order to ride your trail bike on the road you will, of course, need the same license, tax and certificates as you would with a standard road bike. To ride them on a trail, though, this isn’t necessary although some more organized trails will only consider experienced riders so check before you travel. There are many trails all over the world, and in some areas of the world you don’t have to use the predefined trails, but you should always take care when riding anywhere that there may be unseen obstacles or pedestrians.

There are groups of people all over the world who travel together to find the best trails and even a cursory glance on the Internet can find a plethora of sites offering details, directions and even rider’s guides to some of the best trails in the world. If you’ve got a bit of money to spare you can sign up to a premium site and get new trails added as and when they are opened or discovered. These have details of some of the more obscure trails in the world sourced by professional die-hard trail bikers.

Formula Drifting is a popular sport. In fact, it is so popular that there is a good chance that you are a fan. If so, do you regularly watch Formula D programming on television? What about a live event? Have you ever been to one before? Regardless of whether or not you have, have you ever wonder what the sport is all about and what goes on behind the scenes. If so, you are like many other fans. The good news is that you do not have to wonder any more. You can get all the answer to your questions by buying or renting Bad as Hell.

Bad as Hell is a video that was produced in 2005 by the Formula Drift Alliance. The Formula Drift Alliance is known as one of the best and most well known drifting teams in all of the United States. In fact, its popularity expands past the United States; the team is even known on a global level. The Formula Drift Alliance Team composes of four popular and well known Formula D drivers. These drivers include Chris Forsberg, originally from Furlong, Pennsylvania, Vaughn Gittin Jr, originally from Annapolis, Maryland, Tony Angelo, originally from Doylestown, Pennsylvania, and Ryan Hampton, originally from Glendora, California.

Bad as Hell takes you on a ninety minute ride that you will never forget. That ride includes live drifting competitions, as well as private practices. What is unique about Bad as Hell is that it doesn’t just show you the sport of drifting, from the fan perspective. There are a number of different videos on the market that already do that. In addition to showing you exciting drifting techniques, Bad as Hell also gives you a glimpse into the lives and personalities of the Formula Drift Alliance Drivers. As previously mentioned, these drivers include Chris Forsberg, Vaughn Gittin Jr, Tony Angelo, and Ryan Hampton. You will not only get quality interviews, but you will see these drivers horsing around, having fun, and much more.

In addition to the drifting coverage, you will also find that the video has amazing music. The Drift Alliance partnered with a number of up and coming bands for their video. This is unique, because they went with relatively unknown artists and music groups. Although, when you think about it, it is only fitting. Formula Drifting was once unknown in the United States, but with a chance, it started increasing in popularity. In reality, this makes the music on the video the perfect fit.

As previously mentioned, the Formula Drift Alliance’s Bad as Hell movie is unlike any other drifting movie, currently on the market today. There is a good chance that you will enjoy the video, but there is an even better chance that it will become one of your favorite videos to watch or own. Numerous critics and fans have labeled it as one of the best drifting movies ever made. Of course, you can take the word of everyone else, but you are advised to find out for yourself. You can easily do this, as mentioned above, by renting or buying the movie.

Bad as Hell is available from a fairly large number of retailers, both on and offline. You may also be able to find it at your local video rental store. Whether you would like to purchase the movie or learn more about it, you are advised to checkout the online website of the Formula Drift Alliance. That online website can be found by visiting www.driftalliance.com. At the online website for the Drift Alliance, you can also order autographed copies of the video. These copies sell for around twenty dollars. Considering what you are getting, it is a real steal.