摘要:

AbstractAPB Opinion No. 18, on reporting interests in joint ventures, is frequently criticized and seldom defended. But are the current rules really “broken

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080202

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

年代:1997

数据来源: WILEY

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080203

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

年代:1997

数据来源: WILEY

摘要:

AbstractSAB 96, SAB 97, and recent FASB moves will restrict the use of pooling of interests in accounting for business combinations. The authors discuss these issues and provide helpful guidance on implementing SAB 96.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080204

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

年代:1997

数据来源: WILEY

摘要:

AbstractDespite all the hype, the Internet really can be a useful tool for CFOs. After a brief overview, the authors show how a CFO can use the Internet during a typical day, suggest solutions to some Internet problems, and give a valuable list of Internet sites tailored to a CFO's needs.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080205

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

年代:1997

数据来源: WILEY

摘要:

AbstractPast efforts to internationalize accounting have failed. But there is still a strong move to “harmonize” accounting standards, so U.S. CFOs had better pay attention. The author summarizes recent developme

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080206

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

年代:1997

数据来源: WILEY

摘要:

AbstractThere are many reasons for international differences in financial reporting. U.S. CFOs need to know what they are in order to understand global competitors, acquisition targets, and even non‐U.S. accounting personne

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080207

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

年代:1997

数据来源: WILEY

摘要:

AbstractMore U.S. firms are eager to do business with The People's Republic of China. But Chinese accounting standards pose unique communication issues for U.S. CFOs. Translating Chinese financial statements into English is only the first step in understanding them.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080208

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

年代:1997

数据来源: WILEY

摘要:

AbstractCompanies have begun to reassess how they value pension plan assets for expense measurement. The authors discuss how to value plan assets, contrast various market‐related value (MRV) approaches, and suggest guidelines for a management action pla

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080209

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

年代:1997

数据来源: WILEY

摘要:

AbstractAn accounting firm has developed a scheme of 13 key processes that CFOs can use for benchmarking and promoting best practices. But the authors warn there are pitfalls to avoid.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080210

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

年代:1997

数据来源: WILEY

摘要:

AbstractMore companies are self‐insuring to cut costs. But what are the advantages and disadvantages? And should corporations make disclosures for self‐insura

ISSN:1044-8136    

DOI:10.1002/jcaf.3970080211

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

年代:1997

数据来源: WILEY