摘要:

AbstractThe new SEC proxy disclosure rules have important implications for executive compensation practices. How can companies prepare for the new rules? The author includes solid advice, and a handy proxy compliance checklist.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040202

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

年代:1992

数据来源: WILEY

摘要:

AbstractIn the wake of the savings and loan crisis, the Securities and Exchange Commission turned its attention to accounting and reporting for other than temporary declines in the market value of bank and thrift equity securities held by financial institutions. Recently, for the first time, the SEC has shifted the focus to junk bonds. The failure to account for investment securities in accordance with GAAP can result in material overstatements of assets or income and trigger enforcement action by the SEC. This article analyzes several recent cases and discusses their implications for future accounting and reporting by public companies.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040203

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

年代:1992

数据来源: WILEY

摘要:

AbstractThere has been a growing concern about whether financial statements properly reflect business risk. Both the FASB and SEC have called for more disclosure. Will you have to report more market value and cash flow information in the future? The author gives an overview of current trends.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040204

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

年代:1992

数据来源: WILEY

摘要:

AbstractBundling assets to form tradable securities was one of the more innovative strategies of the 1980s. But there has been continuing controversy about how to report asset‐backed financial transactions. The authors take a comprehensive look at the issues and show how to handle the problems you may encounte

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040205

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

年代:1992

数据来源: WILEY

摘要:

AbstractEDGAR is here at last! The SEC's electronic filing system phases in mandated filing beginning in April 1993. The authors explain how the system works, and how to use it.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040206

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

年代:1992

数据来源: WILEY

摘要:

AbstractThe FASB proposal to report redeemable preferred stock as a liability could have a big impact on your firm's financial statements, distorting the financial ratios used to evaluate company performance.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040207

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

年代:1992

数据来源: WILEY

摘要:

AbstractThe price paid for a business is often adjusted after the closing, based on financial results. How can you manage this process to prevent expensive surprises?.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040208

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

年代:1992

数据来源: WILEY

摘要:

AbstractIntercompany transfer pricing has long been a bone of contention between taxpayers and the IRS. But proposed regulations now define the arm's‐length standard used as a benchmark. The authors show how to apply it to determining income in intercompany transactions for tangible and intangible property transfer

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040209

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

年代:1992

数据来源: WILEY

摘要:

AbstractNew procedures for financial reporting of income taxes will take effect for many companies this year. These procedures are spelled out in Statement of Financial Accounting Standards 109 and represent a sharp departure from Accounting Principles Board Opinion 11. This article breaks down the new procedures into seven steps and introduces readers to the practical implementation of the asset and liability approach to accounting for income taxes. The article also highlights differences between FAS 109 and its predecessors, focusing on some of the difficult judgments that must be made to apply the new rules.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040210

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

年代:1992

数据来源: WILEY

摘要:

AbstractThe authors give six compelling reasons why you should reexamine your enviromental liabilities reporting—and then tell you how to improve i

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040211

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

年代:1992

数据来源: WILEY