Name: Federal Research: Assessment of the Financial Audit for Sematech's Activities in 1989: Rced-91-74 (en Inglés)
Price: 479.83 MXN
Availability: InStock
Author: U. S. Government Accountability Office ( ; U. S. Government Accountability Office (
ISBN: 9781289247539

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portada Federal Research: Assessment of the Financial Audit for Sematech's Activities in 1989: Rced-91-74 (en Inglés)

Formato

Libro Físico

Editorial

Bibliogov

Autor

U. S. Government Accountability Office ( ; U. S. Government Accountability Office (

Idioma

Inglés

N° páginas

Encuadernación

Tapa Blanda

Dimensiones

24.6 x 18.9 x 0.1 cm

Peso

0.06 kg.

ISBN13

9781289247539

Categorías

Política y gobierno

Federal Research: Assessment of the Financial Audit for Sematech's Activities in 1989: Rced-91-74 (en Inglés)

U. S. Government Accountability Office ( ; U. S. Government Accountability Office ( (Autor) · Bibliogov · Tapa Blanda

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Reseña del libro "Federal Research: Assessment of the Financial Audit for Sematech's Activities in 1989: Rced-91-74 (en Inglés)"

In response to a legislative requirement, GAO reviewed a certified public accountant's audits of the financial statements of the Semiconductor Manufacturing Technology Consortium (SEMATECH), a consortium of 14 U.S. semiconductor manufacturers and the Department of Defense (DOD). GAO found that: (1) at least two SEMATECH member companies have included a portion of their SEMATECH contributions for reimbursement as government contract overhead costs, and while this is in accordance with government cost accounting principles, it indirectly increases the federal government's overall support for SEMATECH research and development (R&D) activities; (2) SEMATECH declined to disclose that it was making postemployment payments to its former chief operating officer, citing their immateriality to the financial statements; (3) SEMATECH erroneously computed depreciation using the double declining balance method instead of the straight-line method for $44 million of $175 million it spent on manufacturing and research facilities; (4) SEMATECH understated depreciation expenses for specialized manufacturing equipment in 1989 because it applied different depreciation methods for the equipment's installation costs, instead of depreciating installation costs in the same manner as the installed capital; and (5) the records presented fairly the financial position of SEMATECH in conformance with generally accepted accounting principles.