摘要:

AbstractThe increasing use of derivative transactions has raised serious questions about their risks. This article highlights current regulatory developments and includes a model disclosure and some useful management checklists for meeting the new requirements.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970060102

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1994

数据来源: WILEY

摘要:

AbstractThe volume of real estate investment trusts (REIT) exploded last year, raising more than $11 billion in new and secondary offerings. This article explores the history of this 1960 investment vehicle, the fundamentals of a successful REIT offering, some reasons for its recent renewed popularity and the advantages and disadvantages of this real estate format. It summarizes tax issues as they currently affect the formation of REITs and discusses the accounting issues associated with IPOs.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970060103

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1994

数据来源: WILEY

摘要:

AbstractMore and more companies are downsizing and restructuring. That also means making changes to retiree healthcare benefit plans, but accounting for these changes can be complicated. The authors guide the reader through FES 106's complex maze of rules and discuss a survey showing how companies have been affected.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970060104

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1994

数据来源: WILEY

摘要:

AbstractThe authors studied 181 Fortune 500 companies to see how they were reporting pension costs, they then took a closer look at the size and extent of those costs and the assumptions used in reporting them.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970060105

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1994

数据来源: WILEY

摘要:

AbstractThe Caterpillar case was the first SEC crackdown on inadequate MD&A. Since Caterpillar, the SEC has stepped up enforcement of MD&A. rules. The authors examine the latest SEC actions which provides insight into what lies ahead.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970060106

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1994

数据来源: WILEY

摘要:

AbstractThe following checklist is a continuation of the 1994 SEC Form 10‐K Checklist that was presented in the Summer 1994 issue of The Journal of Corporate Accounting and Finance. It includes SEC rules for the income statement, additional income and expense disclosures, statement of cash flows, accounting changes presentation and disclosure, other financial statement disclosures, financial statement schedules, and other miscellaneous special topics in the Form 10‐K. Although it generally covers only the codified SEC rules, certain common reporting problems cited recently by the SEC staff are also addressed. It does not include GAAP or GAAS rules except as they are codified in SEC rules or have been identified in Staff Accounting Bulletins or Financial Reporting Releases. Therefore, this checklist should be used in conjunction with a general GAAP checklist. Also, it does not cover specialized industries, foreign company requirements, or unusual or unique accounting and reporting issues. Other reference materials should be consulted for such items. It does include certain common reporting problems cited by SEC staff members at various recent conferences. In this regard, only problems that are likely to be applicable to the average company with reasonable frequency are inclu

ISSN:1044-8136    

DOI:10.1002/jcaf.3970060107

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1994

数据来源: WILEY

摘要:

AbstractAccounting for future cleanup costs affects more than just utility companies. Other companies have similar accounting practices and should be concerned about any precedents that are established. This article discusses the problems in accounting for future remediation costs, compares the pros and cons of different treatments, and looks at the funding versus accounting issue.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970060108

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1994

数据来源: WILEY

摘要:

AbstractThe FASB has proposed four consolidation concepts—each with its own advantages and disadvantages. The authors show how each would affect company financial statement

ISSN:1044-8136    

DOI:10.1002/jcaf.3970060109

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1994

数据来源: WILEY

摘要:

AbstractThe AICPA Special Committee on Financial Reporting may determine the future of GAAP for decades to come. The question is: How wide‐ranging should the changes be

ISSN:1044-8136    

DOI:10.1002/jcaf.3970060110

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1994

数据来源: WILEY

ISSN:1044-8136    

DOI:10.1002/jcaf.3970060111

出版商:Wiley Subscription Services, Inc., A Wiley Company    

年代:1994

数据来源: WILEY