Archive | 1996 Reports

1996 Reports

Volume 5, No. 2


Seeing The Whole Elephant: Changing Consolidation Practices:  Three blind men once touched an elephant: each one thought the elephant was a different animal depending on the part he touched. Their impressions, of course, were utterly wrong: the elephant was …

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Volume 5, No. 1


Industry Focus On SFAS No. 121: Why Charges Occur:  Statement of Financial Accounting Standards No. 121, "Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of" is required practice for most companies starting in …

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