摘要:

AbstractThere has been an explosion of derivatives use in the past few years, and evolving products. But changing disclosure and accounting requirements make this a difficult area for CFOs. The authors give a useful update of current trends and requirements.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080402

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

年代:1997

数据来源: WILEY

摘要:

AbstractThe new standard addresses some concerns, and harmonizes U.S. and international standards.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080403

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

年代:1997

数据来源: WILEY

摘要:

AbstractThere has been no broad, authoritative guidance on accounting for startup costs. AcSEC's exposure draft SOP may change that.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080404

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

年代:1997

数据来源: WILEY

摘要:

AbstractThe IASC has called for fair value accounting for financial assets and liabilities on both balance sheet and income statements. If adopted, U.S. CFOs will be forced to cope with the same dramatic changes, warns the author.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080405

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

年代:1997

数据来源: WILEY

摘要:

AbstractA widespread software “bug” could play havoc with many accounting and information systems on January 1 of the year 2000. But CFOs cannot just leave this huge problem to computer experts, say the authors. They explain how the problem will affect CFOs, and specific steps you can take to protect your comp

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080406

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

年代:1997

数据来源: WILEY

摘要:

AbstractThe authors reviewed over 250 annual reports, comparing FAS No. 123's impacts and assumptions on mature versus emerging high‐technology companie

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080407

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

年代:1997

数据来源: WILEY

摘要:

AbstractOutsourcing the internal audit function has been a controversial issue. But both internal auditors and public accounting firms can benefit if outsourcing is used properly. The authors provide useful guidelines for deciding whether to maintain an internal audit staff, or to outsource this function.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080408

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

年代:1997

数据来源: WILEY

摘要:

AbstractHow important is the accuracy of your health care cost trend estimates'? For most companies, the difference between the assumed health care cost trend rate and the actual increase may not largely affect postretirement cost and reported net income. But the authors found that for some companies the variation in rates can have significant impact. The authors believe that the FASB should consider providing companies with estimated health care cost trend rates.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080409

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

年代:1997

数据来源: WILEY

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080410

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

年代:1997

数据来源: WILEY

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080411

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

年代:1997

数据来源: WILEY