1. |
Electronic data interchange: How to make it work |
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Journal of Corporate Accounting&Finance,
Volume 4,
Issue 1,
1992,
Page 1-10
Gay Slesinger,
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摘要:
AbstractSending documents electronically from one computer to another has changed the way we do business. How does that change accounting systems, and the finance and accounting professional's role? Here is an overview of the new technology, and some proven guidelines for making it work.
ISSN:1044-8136
DOI:10.1002/jcaf.3970040102
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1992
数据来源: WILEY
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2. |
Disclosure of information about financial instruments: The requirements of FAS 105 and 107 |
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Journal of Corporate Accounting&Finance,
Volume 4,
Issue 1,
1992,
Page 11-22
Paul Munter,
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摘要:
AbstractFAS 105 and 107 require companies to disclose more about their financial instruments. But the way the FASB has defined “financial instruments,” almost no company is exe
ISSN:1044-8136
DOI:10.1002/jcaf.3970040103
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1992
数据来源: WILEY
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3. |
New rules for measuring loan impairment |
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Journal of Corporate Accounting&Finance,
Volume 4,
Issue 1,
1992,
Page 23-30
H. Dale Kitchens,
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PDF (531KB)
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摘要:
AbstractThe FASB proposed statement could have a big impact on creditors' financial statments. It could also affect debtors' ability to restructure loans. The author analyzes the proposed statement, and gives some useful suggestions on how to implement it.
ISSN:1044-8136
DOI:10.1002/jcaf.3970040104
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1992
数据来源: WILEY
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4. |
Curbing health plan costs: A ten‐point strategy that really works |
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Journal of Corporate Accounting&Finance,
Volume 4,
Issue 1,
1992,
Page 31-37
Ian Duncan,
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摘要:
AbstractFinancial officers have stepped in to control the alarming growth of health benefit costs. But a surprising number of companies lack an organized approach based on solid data. The author reveals an effective ten‐point strategy for curbing company health plan costs—using data you may already have in ho
ISSN:1044-8136
DOI:10.1002/jcaf.3970040105
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1992
数据来源: WILEY
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5. |
How pooling of interests affects stock buybacks and restructuring |
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Journal of Corporate Accounting&Finance,
Volume 4,
Issue 1,
1992,
Page 39-47
Luther E. Birdzell,
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PDF (672KB)
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摘要:
AbstractSome transactions may bar a company from taking part in a business combination for at least two years—even if the transaction seems unrelated to business combination
ISSN:1044-8136
DOI:10.1002/jcaf.3970040106
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1992
数据来源: WILEY
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6. |
How to write financial reports that really make a difference |
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Journal of Corporate Accounting&Finance,
Volume 4,
Issue 1,
1992,
Page 49-59
Patrick M. Gray,
Richard R. Dubois,
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PDF (744KB)
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摘要:
AbstractDo your financial reports really make a difference in managing the business? Good ones do. But many have only indecipherable numbers and statistics of doubtful use. The authors offer a concise guide to writing reports that top management can act on.
ISSN:1044-8136
DOI:10.1002/jcaf.3970040107
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1992
数据来源: WILEY
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7. |
Applying FAS 109 to acquisitions |
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Journal of Corporate Accounting&Finance,
Volume 4,
Issue 1,
1992,
Page 61-68
Mark F. McDade,
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PDF (813KB)
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摘要:
AbstractFAS 109 can have a profound effect on accounting for both past and future acquisitions. Do you know how to apply it? The author shows how in this step‐by‐step gu
ISSN:1044-8136
DOI:10.1002/jcaf.3970040108
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1992
数据来源: WILEY
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8. |
Accounting for joint ventures: Is change coming? |
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Journal of Corporate Accounting&Finance,
Volume 4,
Issue 1,
1992,
Page 69-74
Keith Rowden,
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PDF (423KB)
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摘要:
AbstractAccounting for joint ventures is an area long overdue for change. But what changes are likely? Here is an overview of current practice and a discussion of new standards on the horizon.
ISSN:1044-8136
DOI:10.1002/jcaf.3970040109
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1992
数据来源: WILEY
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9. |
Avoiding the dangers of the pay/performance gap |
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Journal of Corporate Accounting&Finance,
Volume 4,
Issue 1,
1992,
Page 75-83
Cecily Raiborn,
Dinah Payne,
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PDF (625KB)
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摘要:
AbstractDespite lower profits, massive layoffs, and erratic stock prices, many executive compensation packages are fatter than ever. Critics say there's a big gap between pay and performance. Poor performance is often lavishly rewarded, while the company's fortunes decline.Bowing to public pressure, the SEC proposed fuller disclosure in corporate proxy statements. But that leaves dangerous pitfalls for firms trying to comply. If compensation is tied to performance, how should firms measure performance? What duties are involved? And should top managers of an ailing firm allow the board of directors to pay out inflated compensation packages?The authors survey the current situation and offer some practical advice on handling these tough problems.
ISSN:1044-8136
DOI:10.1002/jcaf.3970040110
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1992
数据来源: WILEY
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10. |
How To estimate the value of contaminated property |
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Journal of Corporate Accounting&Finance,
Volume 4,
Issue 1,
1992,
Page 85-90
Steven L. Skalak,
Patrick R. Prendergast,
James A. Chalmers,
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PDF (441KB)
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摘要:
AbstractPublic companies are under pressure to discusss and evaluate contaminated property. But how useful are classical valuation approaches? Which one is best? The author shows how to use the DCF method, which many valuation experts favor.
ISSN:1044-8136
DOI:10.1002/jcaf.3970040111
出版商:Wiley Subscription Services, Inc., A Wiley Company
年代:1992
数据来源: WILEY
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