Financial Reporting Process

Ownership Document
 
Created: 05/08/2008
Last Modified: 05/08/2008




   Table of Contents

1.0   Roles 
1.1   CFO 
1.2   Controller 
1.3   Financial Analyst 
1.4   Treasurer 
2.0   Groups 
2.1   Board of Directors 


1.0   Roles

1.1  

CFO

Direct Responsibilities

Name Description Type
Review and Approve Recognition Plan Control Activity


1.2  

Controller

Direct Responsibilities

Name Description Type
Accounting Regulation Control Activity
Assess the Facts and Circumstances Activity
Controller Consults CFO Activity
Identify Possible Disclosure Purposes Control Activity
Identify special transactions Activity
Prepare Memorandum Activity
Prepare Schedule, Timeline, and Instructions Control Activity
Seek Professional Advice Activity


1.3  

Financial Analyst


1.4  

Treasurer

Direct Responsibilities

Name Description Type
Review and Approve Recognition Plan Control Activity




2.4   Groups

2.1  

Board of Directors