摘要:

AbstractStatement No. 130 permits a choice in how comprehensive income is displayed, and eliminates a proposed requirement to show per‐share amoun

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090102

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

年代:1997

数据来源: WILEY

摘要:

AbstractThe authors walk you through the new accounting standard and help you determine how it will affect your company's segment disclosures.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090103

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

年代:1997

数据来源: WILEY

摘要:

AbstractSome financial statement preparers may be surprised that the proposed disclosures are quite extensive—and include various new items. Several of the proposed disclosures are likely to be controversia

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090104

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

年代:1997

数据来源: WILEY

摘要:

AbstractAcSEC is working on an SOP to establish standards for determining if investments in software can be capitalized. The author explains the key issues—and their implications for CFOs right no

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090105

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

年代:1997

数据来源: WILEY

摘要:

AbstractA newly proposed SEC rule would require part of a prospectus to be written in “Plain English.” But how should you do t

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090106

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

年代:1997

数据来源: WILEY

摘要:

AbstractDon't depend on your external auditors to uncover fraud. It's primarily your firm's responsibility—and yours, say the authors. CFOs must understand the nature of employee fraud, its attributes, and the tell‐tale warning signs. The authors provide detailed guidelines, so you can head off potential probl

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090107

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

年代:1997

数据来源: WILEY

摘要:

AbstractMore and more companies find they must report on environmental cleanup liabilities in their financial statements. But until SOP 96‐1 was issued, there was no adequate guidance for doing so. The author reviews the new guidelines for reader

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090108

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

年代:1997

数据来源: WILEY

摘要:

AbstractThe current wave ofdownsizings means more CFOs must grapple with the tax consequences of employee termination payments. The authors review what you must know to avoid unpleasant surprises.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090109

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

年代:1997

数据来源: WILEY

摘要:

AbstractSafe Harbor rules can let you report on trends and avoid liability if your predictions do not come true. But that is only true if you use the rules correctly. The authors explain the rules and give some valuable guidelines for using them.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090110

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

年代:1997

数据来源: WILEY

摘要:

AbstractCEO compensation now averages about 209 times that of the typical U.S. factory worker. But is CEO compensation related to company performance ? The authors review the key issues in accounting for CEO compensation, and then compare the compensation of CEOs with their companies' performance. The results are somewhat surprising.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090111

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

年代:1997

数据来源: WILEY