摘要:

AbstractUp to now, employers have used a variety of methods to account for postemployment benefits. But FAS 112 changes all that. Employers now must accrue the expected cost of benefits likely to be paid.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040302

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

年代:1993

数据来源: WILEY

摘要:

AbstractDuring 1992, the Securities and Exchange Commission issued eighty Accounting and Auditing Enforcement Releases (AAER) involving false or misleading financial information. The underlying accounting violations include issues of manipulation of accounting records, ownership and valuation of assets, revenue recognition, cost deferral, loss recognition, and the adequacy of disclosures. The AAERs shed light on the conditions that lead to financial misstatements and provide guidance on the SEC's interpretations of generally accepted accounting principles, generally accepted auditing standards, and its own disclosure rules.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040303

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

年代:1993

数据来源: WILEY

摘要:

AbstractThere's been a growing demand for companies to report financial information by each industry, geographical area, and other segments. But how are companies dealing with it? What are its costs? The author of the new FASB report on the topic tells us what he found after giving a comprehensive briefer on the critical issues involved.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040304

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

年代:1993

数据来源: WILEY

摘要:

AbstractDespite efforts to contain corporate health care costs, they continue to rise—notably for retirees. How have early adopters of FAS 106 accounted for postretirement health benefits? A study by the authors shows wide variations in assumptions and economic effect

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040305

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

年代:1993

数据来源: WILEY

摘要:

AbstractAnticipating new financial statement changes under FAS 106, savvy employers are moving now to prefund nonpension postretirement benefit liabilities. Here's how to do it.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040306

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

年代:1993

数据来源: WILEY

摘要:

AbstractMore and more firms are doing business electronically—computer to computer. It offers a new opportunity to ensure and control auditability of business transactions. The author offers a comprehensive guide for doing tha

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040307

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

年代:1993

数据来源: WILEY

摘要:

AbstractFAS 107 requires all companies to disclose the fair value of financial instruments. But, the author warns, you should tread very carefully here. Fair value estimates can be very subjective. How can you implement FAS 107 without getting into trouble?.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040308

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

年代:1993

数据来源: WILEY

摘要:

AbstractAccounting for impaired assets has been hindered by a lack of standards for measuring value. There's also the question of when to recognize asset impairments. Both problems often pop up as a result of restructurings. But what's the best way to handle them?.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040309

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

年代:1993

数据来源: WILEY

摘要:

AbstractPurchase accounting can affect a firm's position—and yours—years after it completes an acquisition. How do you account for information you learn about the acquired company after the acquisition date? The author takes a close look at this and other current sticky issues in purchase account

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040310

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

年代:1993

数据来源: WILEY

摘要:

AbstractCompanies trying to borrow money today face increasing scrutiny of corporate environmental liabilities. This article has some useful insider advice on how to deal with it.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970040311

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

年代:1993

数据来源: WILEY