Australia has some of the best solar energy resources on the planet. With a Renewable Energy Target (RET) scheme designed to ensure that 20% of Australia’s electricity comes from renewable sources by 2020, these resources are rapidly being developed. Although not yet widespread, Concentrating...

In late 2001, soon after numerous financial reporting failures including the much publicized demise of Enron, the SEC began a series of initiatives to improve critical accounting policy (CAP) and critical accounting estimate disclosures included within the MD&A section of Form 10-K. The first...