摘要:

AbstractIt's tough to both cut costs and increase readership for your company's annual report. Here's how one large company did it.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970050102

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

年代:1993

数据来源: WILEY

摘要:

AbstractThe trend toward increased attention to internal control is growing stronger. Management should take a proactive approach to see how well financial reporting internal controls work. The authors review the topic and lay out a project plan to help you do that.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970050103

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

年代:1993

数据来源: WILEY

摘要:

AbstractThere has been a lot of controversy about accounting for stock‐based executive compensation plans. But the authors feel there are too many problems with the FASB 's proposal on the topic. They discuss the problems, the probable impact, and what you should do about i

ISSN:1044-8136    

DOI:10.1002/jcaf.3970050104

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

年代:1993

数据来源: WILEY

摘要:

AbstractThe FASB recently issued an exposure draft on accounting for stock‐based compensation. There has been significant controversy over the FASB's conclusions. Controversy aside, this article demonstrates how the provisions of the exposure draft would be applied in practic

ISSN:1044-8136    

DOI:10.1002/jcaf.3970050105

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

年代:1993

数据来源: WILEY

摘要:

AbstractThe authors examine the critical issues leading up to the FASB's issuing of the controversial SFAS 115 and present an easy‐to‐follow flowchart approach to implementing

ISSN:1044-8136    

DOI:10.1002/jcaf.3970050106

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

年代:1993

数据来源: WILEY

摘要:

AbstractThe Accounting Standards Executive Committee (AcSEC) may require many companies to expand certain disclosures in their financial statements. The author discusses the expected provisions of AcSEC's SOP and their impact.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970050107

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

年代:1993

数据来源: WILEY

摘要:

AbstractWhen a shareholder proposal concerns the conduct of ordinary business operations, a corporation can decline to include it in the proxy materials distributed to shareholders prior to a shareholder meeting. But it can be difficult to distinguish between matters that fall under this exclusion and matters relating to significant corporate policy— which must be included in the proxy materials. This article discusses the SEC's and the court's varying positions on such distinctions in a variety of case

ISSN:1044-8136    

DOI:10.1002/jcaf.3970050108

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

年代:1993

数据来源: WILEY

摘要:

AbstractValuing profitable, closely held corporations can be a formidable challenge. And it's not just important to the company's owners. The authors show how to use three key valuing methods.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970050109

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

年代:1993

数据来源: WILEY

摘要:

AbstractSEC, the FASB, Congress, and others are taking a critical look at accounting and reporting for goodwill. But how is goodwill actually affecting corporate balance sheets? The authors studied goodwill reporting and its impact for a large number of firms, to find out.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970050110

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

年代:1993

数据来源: WILEY

摘要:

AbstractFinding the critical component in a joint venture agreement is often the key to accounting for it. Unfortunately, that's often easier said than done. The authors briefly review the literature and then guide you through this complex area.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970050111

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

年代:1993

数据来源: WILEY