| 1. |
Understanding the FASB's new pension and postretirement benefit disclosures |
| |
Journal of Corporate Accounting&Finance,
Volume 9,
Issue 3,
1998,
Page 1-11
Murray S. Akresh,
Raymond L. Wilson,
Kevin P. Hassan,
Preview
|
PDF (769KB)
|
|
摘要:
AbstractFAS 132 significantly changes financial statement disclosure requirements.
ISSN:1044-8136
DOI:10.1002/jcaf.3970090302
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1998
数据来源: WILEY
|
| 2. |
Comprehensive income: Handling the implementation issues |
| |
Journal of Corporate Accounting&Finance,
Volume 9,
Issue 3,
1998,
Page 13-34
Norman N. Strauss,
Al Sardo,
Preview
|
PDF (1313KB)
|
|
摘要:
AbstractFAS No. 130 represents a significant change in financial reporting of comprehensive income. The authors present a detailed guide to dealing with the new standard, with many useful examples.
ISSN:1044-8136
DOI:10.1002/jcaf.3970090303
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1998
数据来源: WILEY
|
| 3. |
Auditing update: How recent changes may affect your firm |
| |
Journal of Corporate Accounting&Finance,
Volume 9,
Issue 3,
1998,
Page 35-43
M. G. Fennema,
William Hillison,
Preview
|
PDF (626KB)
|
|
摘要:
AbstractHow do recent changes in auditing standards affect corporations that will be audited? And what do those changes mean for those who prepare financial information'?
ISSN:1044-8136
DOI:10.1002/jcaf.3970090304
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1998
数据来源: WILEY
|
| 4. |
Accounting for stock‐based awards to nonemployees |
| |
Journal of Corporate Accounting&Finance,
Volume 9,
Issue 3,
1998,
Page 45-56
Murray S. Akresh,
Kenneth E. Dakdduk,
Preview
|
PDF (961KB)
|
|
摘要:
AbstractThe expense related to stock‐based awards to nonemployees must be recognized in the income statement—even if a company continues to apply APB 25 to its employee awa
ISSN:1044-8136
DOI:10.1002/jcaf.3970090305
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1998
数据来源: WILEY
|
| 5. |
Improving disclosure effectiveness |
| |
Journal of Corporate Accounting&Finance,
Volume 9,
Issue 3,
1998,
Page 57-65
John Hepp,
Preview
|
PDF (717KB)
|
|
摘要:
AbstractSome say the current financial reporting requirements constitute disclosure overload. But others say they omit readily available information that is useful for investors. Should the FASB develop a framework for improving disclosure effectiveness?
ISSN:1044-8136
DOI:10.1002/jcaf.3970090306
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1998
数据来源: WILEY
|
| 6. |
Brownfields: What the CFO must know about cleaning up these contaminated properties |
| |
Journal of Corporate Accounting&Finance,
Volume 9,
Issue 3,
1998,
Page 67-78
Sarah D. Stanwick,
Peter A. Stanwick,
Preview
|
PDF (806KB)
|
|
摘要:
AbstractBrownfields redevelopment is an emerging environmental issue for large corporations. The authors explain why—and how it will affect CFO
ISSN:1044-8136
DOI:10.1002/jcaf.3970090307
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1998
数据来源: WILEY
|
| 7. |
Accounting for start‐up activities |
| |
Journal of Corporate Accounting&Finance,
Volume 9,
Issue 3,
1998,
Page 79-85
Paul Munter,
Preview
|
PDF (435KB)
|
|
摘要:
AbstractA forthcoming SOP will require many companies to change the accounting for start‐up cost
ISSN:1044-8136
DOI:10.1002/jcaf.3970090308
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1998
数据来源: WILEY
|
| 8. |
SEC conference grapples with auditor independence and other issues |
| |
Journal of Corporate Accounting&Finance,
Volume 9,
Issue 3,
1998,
Page 87-95
Thomas R. Weirich,
Robert W. Rouse,
Preview
|
PDF (739KB)
|
|
摘要:
AbstractThe authors report on the recent Twenty‐Fifth Annual SEC Developments Conference, which provides some important clues about the thinking and future actions of SEC, FASB, and other standards setter
ISSN:1044-8136
DOI:10.1002/jcaf.3970090309
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1998
数据来源: WILEY
|
| 9. |
Software revenue recognition: A new paradigm that may affect other industries |
| |
Journal of Corporate Accounting&Finance,
Volume 9,
Issue 3,
1998,
Page 97-105
H. John Dirks,
Preview
|
PDF (726KB)
|
|
摘要:
AbstractThere is a new model in accounting for software revenue recognition. It may have a ripple effect on other industries.
ISSN:1044-8136
DOI:10.1002/jcaf.3970090310
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1998
数据来源: WILEY
|
| 10. |
ISO 14000: Environmental auditing for the manufacturing sector |
| |
Journal of Corporate Accounting&Finance,
Volume 9,
Issue 3,
1998,
Page 107-118
Sharon Campbell,
J. Ralph Byington,
Preview
|
PDF (836KB)
|
|
摘要:
AbstractA new set of environmental management and auditing standards will impact manufacturing companies. The authors explain the new standards, and then discuss what measures manufacturing firms are actually taking based on a survey. They also review the applicability of the new standards to publicly‐held manufacturer
ISSN:1044-8136
DOI:10.1002/jcaf.3970090311
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1998
数据来源: WILEY
|
首页
