摘要:

AbstractMD&A has received increased attention, but it is easy to overlook some of its important details. This article provides a helpful checklist to assist CFOs in avoiding potential pitfalls.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070402

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

年代:1996

数据来源: WILEY

摘要:

AbstractThe authors review several recent MD&A enforcement actions by the SEC. What can CFOs learn from these cases to protect their companies?.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070403

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

年代:1996

数据来源: WILEY

摘要:

AbstractThe authors give an insider's view of FASB's recent Exposure Draft on comprehensive income. After describing the ED'sprovisions, they show the reader how to apply them to the financial data of a well‐known company to explore how the ED could affect financial results, they also examined the impact on anonymous companies from 25 different industrie

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070404

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

年代:1996

数据来源: WILEY

摘要:

AbstractThe FASB staff has conducted a detailed review of derivatives disclosures in 1994 annual reports. And while most disclosures seemed adequate, there were some problems. Some disclosures may have been incomplete, or less detailed than required.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070405

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

年代:1996

数据来源: WILEY

摘要:

AbstractAccounting for soft assets involves a lot of thorny issues. Customer lists, deferred advertising costs, noncompete covenants, software, and the like seem to invite subjectivity, but a spate of APB, opinions, AcSEC SOPs, and FASs new andoldare now available for clarification.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070406

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

年代:1996

数据来源: WILEY

摘要:

AbstractMore and more companies are using independent contractors, instead of traditional employees, to cut costs. But are they really independent contractors? Will your firm's classification of them be challenged? The answers can have big implications for financial reporting and disclosures.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070407

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

年代:1996

数据来源: WILEY

摘要:

AbstractEven if you continue to record stock compensation expense under APB 25, you still must measure the fair value of stock compensation awards, and determine pro forma net income and earnings per share just as if you had applied the new fair value rules. The author reveals what you need to know about the new disclosure requirement, and shows what other companies have done with FAS 123 disclosures in their annual reports.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070408

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

年代:1996

数据来源: WILEY

摘要:

AbstractSplit‐dollar life insurance is increasing in popularity, but accounting for it is difficult. The authors define some of the key terms involved and point out potential pitfalls in the split‐dollar appro

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070409

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

年代:1996

数据来源: WILEY

摘要:

AbstractThe authors review the different types and sources of accounting and economic exposures, discuss current accounting standards, and give the reader a six‐step program for managing foreign exchange ris

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070410

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

年代:1996

数据来源: WILEY

摘要:

AbstractThe wide range of accounting treatments afforded employee stock option plans has been less than satisfactory for some time. With focus on this issue spotlighted by big money CEO compensation, the FASB is now providing guidance but does it really help?.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070411

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

年代:1996

数据来源: WILEY