摘要:

AbstractMost calendar year‐end companies will be applying SOP 94‐6, on risks and uncertainties, in their 1995 financial statements. The authors explain disclosures required for an employer's employee benefit pl

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070302

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

年代:1996

数据来源: WILEY

摘要:

AbstractThe European Community requires suppliers of products that have health, safety, or environmental impact to have a special certification: ISO 9000. The authors review its advantages and disadvantages, how to tell if you need it, and how to obtain it.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070303

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

年代:1996

数据来源: WILEY

摘要:

AbstractAs business continues to become more multinational, more and more U. S. companies will be affected by international environmental accounting standards. Now the International Standards Organization (ISO) is on the verge of issuing a new series of rules, ISO 14001, for environmental management systems. The authors explain what the CFO must know about ISO 14001, and they show how one company has actually implemented the new standard.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070304

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

年代:1996

数据来源: WILEY

摘要:

AbstractCPA firms have adopted new strategies and practices in order to compete. But can the CFO turn them to his advantage? Yes, say the authors, who suggest how to do it.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070305

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

年代:1996

数据来源: WILEY

摘要:

AbstractMany believe that EITF Issue No. 95‐3 will prevent misleading “creative” accounting in mergers and acquisitions. Here's a comprehensive overview of how it will work, and what companies must do to c

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070306

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

年代:1996

数据来源: WILEY

摘要:

AbstractThe chairman of the AICPA Special Committee on Assurance Services reveals its thinking on the future of assurance services. Be sure to make your voice heard by filling out the special reader survey on page 73.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070307

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

年代:1996

数据来源: WILEY

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070308

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

年代:1996

数据来源: WILEY

摘要:

AbstractThe authors explain foreign currency derivatives in light of the recent FASB moves toward reporting derivatives at fair value. They also reveal the results of a survey on how large companies have been reporting their foreign exchange derivatives contracts.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070309

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

年代:1996

数据来源: WILEY

摘要:

AbstractThe SEC has proposed new guidelines for derivatives reporting.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070310

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

年代:1996

数据来源: WILEY

摘要:

AbstractFAS 109 required that the provision for tax for a period be allocated among several income components. The author reviews how to do this, but he warns that the cumulative effects of accounting changes, prior period adjustments, and error corrections can make that task ever more complex.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970070311

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

年代:1996

数据来源: WILEY