摘要:

AbstractThe SEC has long stressed the importance of disclosure pursuant to Item 303 of Regulation S‐K, Management's Discussion and Analysis of Financial Condition and Results of Operations. The Commission recently issued a significant Order and Opinion regarding Caterpillar's failure to comply with the MD&A requirements. This article analyzes the SEC's enforcement action, provides a historical perspective, and offers some practical considerations for this type of disclosur

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030402

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

年代:1992

数据来源: WILEY

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030403

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

年代:1992

数据来源: WILEY

摘要:

AbstractInstitutional investors, especially pension funds, have become a new breed of active shareholder, challenging the classical concept of shareholders being essentially passive. The sponsorship of increasing numbers of annual shareholder resolutions on a variety of corporate governance topics is one visible measure of this increased activity. The effect of these measures can be seen in several areas: in efforts to change federal regulations relevant to shareholder proposals both at the Securities and Exchange Commission and in Congress, including recent proposals to increase shareholder consideration of executive compensation levels; in proposals for increased dialogue between management and shareholders; and in studies that question basic assumptions about the roles and relationships of management and shareholders. This article examines these important developments—all of which are indicative of positive trends in the evolution of the management‐shareholder relations

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030404

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

年代:1992

数据来源: WILEY

摘要:

AbstractAlthough there is increased interest in the use of current value information in published financial statements, particularly in the case of financial instruments and impaired assets, the basic problems of current value and replacement cost accounting have not been solved. FAS 33 and ASR 190 were noble experiments that failed, primarily because they asked for “what if” information and did not focus on cash flows. This article describes the various definitions of “value” that are used by appraisers in their work for clients, and recommends a useful approach for financial executives to develop useful value info

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030405

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

年代:1992

数据来源: WILEY

摘要:

AbstractFAS 109, “Accounting for Income Taxes,” is the result of a significant effort by the Financial Accounting Standards Board to address the concerns of preparers and users of financial statements. The new standard recognizes the likelihood of recognition of deferred taxes and in particular of the benefit of deferred tax assets. More guidance is provided for the recognition of deferred tax assets in the form of negative and positive evidence. Examples are presented that illustrate the application of the new standard to various typical problems of accounting for income ta

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030406

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

年代:1992

数据来源: WILEY

摘要:

AbstractWith environmental issues being on the “front burner,” the issue of how to account for environmental liabilities is receiving increased attention from the corporate community as well as from the Securities and Exchange Commission. This article reviews the basic application of Statement of Financial Accounting Standards No. 5, “Accounting for Contingencies,” as it relates to environmental liabilities and highlights some of the accounting problems associated with environmental

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030407

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

年代:1992

数据来源: WILEY

摘要:

AbstractThe FAS 106 expense for retiree health benefits can have a significant impact on your company's financial results. Are you really sure about this expense? Do you know where the numbers came from and what assumptions were used to do the valuation? This article explains the different assumptions that comprise the initial part of the valuation and how variations in those assumptions can impact FAS 106 expense. The article also discusses issues that are related to attribution of future benefits to periods of service. Finally, the article suggests steps plan sponsors can take to understand the impact of the valuation assumptions.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030408

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

年代:1992

数据来源: WILEY

摘要:

AbstractMost employers are examining ways to cope with today's rising costs of employee benefits. Upon closer analysis, employers may find that they can provide better fringe benefit packages at lower cost for both the employer and the employee. This article provides an overview of several types of benefits and the alternative methods of delivering them more economically—e.g., using cafeteria plans to let employees choose more useful benefits and using more effective and less costly benefits in place of expensive ones. Other techniques include the use of no‐additional‐cost benefits and the use of overfunded pension plans to pay for certain fringe benefits. By using the methods discussed in this article, companies can continue to offer fringe benefit packages that retain and motivate their personnel during times of economic diffi

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030409

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

年代:1992

数据来源: WILEY

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030410

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

年代:1992

数据来源: WILEY

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030411

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

年代:1992

数据来源: WILEY