Archive | November, 1994

Volume 3, No. 12

 

SFAS No. 119: Beacon Through The Derivatives Fog:  In 1994, probably no other topic dominated analyst and investor concerns as much as derivatives. In response to the investing public's concern for information about these financial instruments, the Financial Accounting …

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Volume 3, No. 11

 

Third Quarter Earnings Improver: Last Year's Taxes:  In last year's third quarter, the Revenue Reconciliation Act of 1993 became effective. The retroactive 1% increase in the corporate tax rate, combined with the requirements of a newly adopted FASB income …

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