摘要:

AbstractThe authors review the new FASB Statement 125. FAS 125 creates, for the first time, a single derecognition standard for transfers of financial assets.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080102

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

年代:1996

数据来源: WILEY

摘要:

AbstractFASB's goals—of reducing earnings management opportunities and restricting the number of asset writedowns—may not be fully achieved under FAS 5 and

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080103

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

年代:1996

数据来源: WILEY

摘要:

AbstractAt last, CFOs have solid guidance on accounting for comprehensive income.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080104

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

年代:1996

数据来源: WILEY

摘要:

AbstractThere is no doubt that the sophistication of transactions and needs of financial statement users have outpaced accounting rules. The authors discuss the latest FASB exposure draft on derivatives, but also air some concerns about applying it.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080105

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

年代:1996

数据来源: WILEY

摘要:

AbstractThe author examines what actually happened with FAF restructuring, and how it will influence accounting standards.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080106

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

年代:1996

数据来源: WILEY

摘要:

AbstractSEC sanctions for inadequate disclosure can damage a financial officer's career. But when and how do you report trends? Can the CFO protect sensitive competitive information and satisfy disclosure requirements at the same time? The authors review the guidance on MD&A and give practical advice.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080107

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

年代:1996

数据来源: WILEY

摘要:

AbstractMany CFOs are interested in streamlining their firms' accounting functions. The authors show how Hewlett‐Packard successfully used self‐directed teams (SDT's) to consolidate its accounting transaction processes. Although SDT's are common in manufacturing, this shows CFOs how they can be used in an accounting environm

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080108

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

年代:1996

数据来源: WILEY

摘要:

AbstractOutsourcing internal auditing presents problems that do not arise with other services. The author discusses those unique problems— and how to handle the

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080109

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

年代:1996

数据来源: WILEY

摘要:

AbstractThe authors summarize the FASB's work on the present value project, and introduce a measurement technique that explicitly addresses issues of probability and risk.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080110

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

年代:1996

数据来源: WILEY

摘要:

AbstractThe authors update their recent study of underfunded pension plans, focusing on financial statement disclosures.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080111

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

年代:1996

数据来源: WILEY