摘要:

AbstractThe financial reporting requirements imposed on public companies are a constantly evolving maze of rules and regulations. This checklist will help CFOs with the financial reporting issues.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090202

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

年代:1998

数据来源: WILEY

摘要:

AbstractAt best, a new FASB standard for accounting for derivatives won't be implemented for many months, so the SEC has decided companies must increase their disclosures about derivatives now. The author reviews how the extensive SEC release on the topic adds to the requirements of the old FAS 119 Standard.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090203

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

年代:1998

数据来源: WILEY

摘要:

AbstractThe author, who until recently served as chairman of the FASB, believes further progress on the consolidation project is unlikely, and that the FASB should focus its resources elsewhere.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090204

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

年代:1998

数据来源: WILEY

摘要:

AbstractThe authors help readers get ready for the upcoming reporting season, with a handy guide to the latest pronouncements and proposals.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090205

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

年代:1998

数据来源: WILEY

摘要:

AbstractExcessive “conservatism” in financial statements can create investor distrust, argues the author, a financial analyst. His suggestion: ban restructuring char

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090206

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

年代:1998

数据来源: WILEY

摘要:

AbstractFinancial accounting standards have dealt with the concept of present value for at least three decades. Yet, present value has been applied in an ad hoc, inconsistent way in financial accounting. Recently, the FASB issued a proposed statement to reconcile these problems. The author analyzes the statement and discusses its implications for CFOs.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090207

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

年代:1998

数据来源: WILEY

摘要:

AbstractThe authors argue that recent changes at the top of the standards setting hierarchy—along with other events—signal some major changes that CFOs must prepare

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090208

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

年代:1998

数据来源: WILEY

摘要:

AbstractGenerally accepted accounting principles (GAAP) advise that revenue should not be recognized until an exchange has occurred, the earnings process is complete, and the collection of the sale is reasonably assured. These conditions are normally satisfied when products are exchanged for cash (or claims to cash) and when the entity has substantially satisfied its obligations in order to be entitled to the benefits. Generally, a transfer of risks and rewards has to occur in order to effect an exchange for the revenue recognition.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090209

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

年代:1998

数据来源: WILEY

摘要:

AbstractCompanies often face wetlands issues in buying land, developing it, or as a result of mergers. Wetlands regulations also can have a more widespread impact on auditing and financial reporting than many companies realize. The authors explain why wetlands regulations are important, what regulations are, and the CFO's role in addressing wetlands issues.

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090210

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

年代:1998

数据来源: WILEY

摘要:

AbstractTo deal effectively with an independent auditor, CFOs must understand the auditor's viewpoint and concerns. That is especially true when it comes to white collar crime. What red flags does the auditor look for? And how does auditing for these illegal activities put the auditor and his firm at risk?

ISSN:1044-8136    

DOI:10.1002/jcaf.3970090211

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

年代:1998

数据来源: WILEY