AppleでさえもＤｅｌｉｓｔｉｎｇ！
ＯｐｔｉｏｎのＢａｃｋｄａｔｉｎｇ関連のニュースが毎日メールで届きますが、まさかＡｐｐｌｅがＤｅｌｉｓｔｉｎｇになるなんてと驚いています。
Apple faces Nasdaq delisting because of stock option accounting problems | Ars Technica
Apple faces Nasdaq delisting because of stock option accounting problems
8/15/2006 10:58:20 AM, by Anders BylundNot even market high-profile darlings are safe from regulatory problems these days. Apple has found more "irregularities" in its stock option accounting practices than expected, and is working on restatements of several years of financial data as a result. That has delayed its quarterly financial report filing with the SEC, and the Nasdaq stock market has sent Apple a formal notice of delisting from the stock exchange.
Ａｐｐｌｅの投資家情報にある８Ｋを見ると、Ｄｅｌｉｓｔｉｎｇはまだ決まってはいないようです。
今後の動向はＧｏｏｇｌｅ Ｆｉｎａｎｃｅでチェックしようと思います。
[Ｔｒａｎｓｆｅｒ Ｐｒｉｃｉｎｇ（移転価格）]
- New Transfer Pricing Regs a Catch-22
A new transfer pricing rule allows companies to set up more flexible payment structures with overseas affiliates, but may result in added scrutiny from the IRS.
Helen Shaw, CFO.com
August 14, 2006
http://www.cfo.com/article.cfm/7292053?f=alerts
The new regulation, which is particularly likely to affect multinationals in high-tech and services industries, affects so-called "contingent service agreements." Those are contracts in which a service provider — whether an affiliate or a third party — receives payment only if certain results are achieved. For example, "If the R&D activity [of a foreign affiliate] led to some discovery or a new process, the service provider could be paid something in addition to what it would have gotten on a fee basis," explains Rocco Femia, an attorney at Washington, D.C.-based law firm Miller & Chevalier.
