Archive | 1993 Reports

1993 Reports

Volume 2, No. 2

Coping With Statements No. 106 and 109: Some Issues and Advice:  The new standards can play havoc with traditional measuring sticks of value. Analysts can help control the situation by learning more about the standards and how to adjust.…

Continue Reading

Volume 2, No. 1


Brave New Footnote:  What SFAS No. 107 Disclosures Mean To Analysts:  Historical cost accounting doesn't always present the most realistic balance sheets—especially where assets and liabilities are largely composed of "promises to pay" which have a market value that …

Continue Reading