As requested by the Securities & Exchange Commission, Tyco has restated its results to account for charges incurred when accounting regularities were discovered.
The restatement had the effect of lowering historical results for 1998 to 2001 and increased results for 2002 and 2003.
Tyco reported $566.5m in earnings for the third quarter of 2003 compared with a loss of $396m for the same period a year earlier
Does Darwin's theory apply to taxation? Colin ponders...
The EC has been instructed to draft a European Union (EU) directive authorising an EU financial transaction tax, which would apply to ten of the EU’s 28 member states
Accountancy watchdog the FRC has dropped its investigation into the former chief financial officer of Tesco, nearly two years after the supermarket was engulfed in an accounting scandal
Colin imagines how Apple's logo might change in the wake of the EC's ruling over its Irish tax arrangements