Archive | 1997 Reports

1997 Reports

Volume 6, No. 14

 

SFAS No. 128: No More "Defining Dilution Down":  Determining a company's earnings per share would seem to be an exercise in simplicity: divide earnings by the number of shares. To the contrary: financial statement preparers have had to deal …

Continue Reading

Volume 6, No. 12

 

Improving Disclosures: The FASB Wants To Revise Pension Notes:  The FASB received some friendly advice from the AICPA several years ago, in the form of a special report on financial reporting and the needs of financial statement users. One …

Continue Reading

Volume 6, No. 11

 

On The Way In 1998, Part Two: New & Improved Segment Reporting:  Two new FASB statements will become effective in 1998 for calendar year companies: one is SFAS No. 130, which governs the reporting of comprehensive income, and reviewed …

Continue Reading

Volume 6, No. 10

 

On The Way In 1998, Part One: Comprehensive Income:  Two new standards will change the way financial statements look, beginning with the first quarter of 1998. One deals with the display of comprehensive income in financial statements; the other …

Continue Reading

Volume 6, No. 9

 
What's Wrong With Business Combination Accounting: A Primer:  When one company acquires another company, a simple-minded observer would expect that there is only one way to account for the transaction - and such an observer would expect that the …

Continue Reading

Volume 6, No. 8

 

Some Pointers On The New Securitization Accounting:  SFAS No. 125 became effective on January 1, 1997. Its purpose: to standardize the accounting for transfers of assets, including those that occur in securitizations of assets. This statement produced some subtle …

Continue Reading

Volume 6, No. 7

 

Ending Start-Up Costs:  For years, there have been disparities in the way firms treat their start-up costs. These are the one-time costs related to say, opening a new restaurant or retail outlet; they're the costs an entity must incur …

Continue Reading

Volume 6, No. 5

 

Heads Up! The New Stock Compensation Disclosures - Accounting Matters For Analysts In 1996 Annual Reports Part II:  Investors will be facing new information in 1996 annual reports - information about the value of stock compensation granted to employees …

Continue Reading

Powered by WordPress. Designed by WooThemes