摘要:

AbstractThe use of stock options in executive compensation is encouraged by current accounting treatment, which in most cases does not result in compensation expense. Amid increasing public concern about executive compensation levels, FASB is returning its attention to proposals to revise the accounting rules for stock options. At the same time, the SEC is reconsidering its requirements for disclosing the value of executive stock options. In addition to reviewing the status of these projects, this article analyzes the option valuation models that might be used if new accounting or disclosure rules are adopted.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030302

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

年代:1992

数据来源: WILEY

摘要:

AbstractThe hedge accounting debate continues to rage as new, complex hedging instruments exacerbate the inconsistencies of FAS 52 and FAS 80. The Emerging Issues Task Force tried to define when to apply FAS 52 and FAS 80 in EITF 91‐4. After lengthy debate, the Task Force agreed to require disclosure while they further discuss the issue. The disclosure requirements are effective for fiscal years ending on or after December 31, 199

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030303

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

年代:1992

数据来源: WILEY

摘要:

AbstractThis article discusses the differences between funding and financing of retiree medical benefits. It also describes various employer‐provided arrangements that are used for funding or financing retiree medical benefits, and the types of employers for which each vehicle might be appropriate. Several issues will be discussed with respect to each vehicle, including: the ability of the employer to take a tax deduction; the applicability of any nondiscrimination rules; and the applicability of income tax on investment income and on receipt of benefits. The criteria for making a decision on whether to utilize a funding or financing vehicle will also be addresse

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030304

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

年代:1992

数据来源: WILEY

摘要:

AbstractThis article presents a brief overview of the requirements of FAS 106 and a review of the problem areas addressed by the comment letters. It also examines the provisions for postretirement benefits as they relate to the financial characteristics of selected industries. Finally, areas of concern related to the final statement are explored.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030305

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.3970030306

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

年代:1992

数据来源: WILEY

摘要:

AbstractAll U.S. corporations have a vital stake in the safety‐and‐soundness regulation of banks. At the heart of that regulation is the banks' accounting system. Many believe that the existing framework of generally accepted accounting principles (GAAP) is wholly inadequate for regulatory needs. As this article contends, it should be replaced by a market value accounting (MVA) framework for all bank assets, liabilities, and off‐balance‐sheet items. Although MVA would not be perfect, it would be aimed at the proper target and would be far superior in reporting banks' true net worths (capital) to regulators and thereby allow the latter to better stave off costly bank insol

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030307

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

年代:1992

数据来源: WILEY

摘要:

AbstractWhat is the proposed move to market value accounting (MVA) designed to accomplish? If it is a new accounting model, then so be it—let's all get into the ring. But, if its purpose is to effect a change in behavior for financial institutions, then let's not overhaul the existing accounting model. MVA does not represent an improvement over the historical cost model and will likely create more problems than it will solv

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030308

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

年代:1992

数据来源: WILEY

摘要:

AbstractIn recent years, the selective write‐downs of impaired long‐lived assets has reduced the credibility, comparability, and consistency of financial reporting. In December 1990, the Financial Accounting Standards Board (FASB, or the Board) issued a Discussion Memorandum (DM) to solicit comments on related issues and to develop a consensus on the standards to be used in determining when and how the value of impaired assets should be written down. It is expected that the Board's project on the impairment of long‐lived assets will ultimately result in one or more Statements of Financial Accounting Standards. This article provides a brief discussion of prior and current accounting practices regarding the impairment of long‐lived assets and explores each of the issues identified in the Discussion Mem

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030309

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

年代:1992

数据来源: WILEY

摘要:

AbstractNationwide, direct workers' compensation costs exceeded $60 billion in 1990, and the figure is expected to double by 1995. Indirect costs (e.g., for lost productivity) may add another 200 percent to the direct cost of job‐related injuries and illnesses. Soaring health care costs and excessive attorney involvement account for part of the cost escalation. To gain control over workers' compensation costs, employers should consider alternative financing and cost‐allocation arrangements. They should also take a “holistic” approach to cost management. By adopting aggressive loss prevention and cost‐containment practices, employers can rein in spiraling workers' compensation

ISSN:1044-8136    

DOI:10.1002/jcaf.3970030310

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.3970030311

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

年代:1992

数据来源: WILEY