1998 Reports | The Analyst’s Accounting Observer

Archive | 1998 Reports

1998 Reports

Volume 7, No. 15


1998: Accounting Issues Review & Preview:  1998 was a banner year for accounting headlines. Names like Cendant and Sunbeam became synonymous with accounting legerdemain; in-process research & development charges became a national mantra; and after a few years of …

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Volume 7, No. 14


Lights! Action! Camera! New Firlm Industry Accounting:  Consider financial statements to provide readers with a snapshot of a firm's status at a particular point in time (the balance sheet) and a picture of its performance for a given period …

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Volume 7, No. 13


The SEC States Its Case:  It's been a banner year for accounting mischief. Cendant and Sunbeam burned the importance of credible accountants deep into the consciousness of investors and analysts, but there have been a raft of other accounting-driven …

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Volume 7, No. 12


What's Happening To The Quality Of Assets? Part II:  Analysts and investors constantly fret over the "quality of earnings" - and there has been much to fret about in 1998. Earnings analysis is the mainstay of the analytical and …

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Volume 7, No. 11


Option Compensation: Lessons From The S&P 500:  Much has been written in the past year about the subject of options in corporate compensation packages. It's almost a seasonal event, like the swallows returning to Capistrano: every spring, the freshly-printed …

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Volume 7, No. 10

Back To School: An Income Statement Geography Lesson:  The business lexicon has become exceedingly unwieldy. It's become filled with terms like these: restructuring charges, in-process research & development charges, unusual charges, non-recurring charges, and merger-related charges. All of those …

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Volume 7, No. 9

Whither Goodwill? Whither Pooling?:  The Financial Accounting Standards Board is tackling a comprehensive overhaul of the way American businesses account for business combinations. So far, there has been much media handicapping of the results - even though the Board …

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Volume 7, No. 8


Accounting For Software Revenues: The Changes Take Effect:  Revenues linked to the distribution of software have presented some knotty recognition problems in the past. A new standard issued by the Accounting Standards Executive Committee of the American Institute of …

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Volume 7, No. 7


Stock Options: Accounting Issues Related To A "Shadow Currency":  Much has been written lately about the effects of stock options. This is becoming an annual event: the investment world ignores the value of management-owned stock options for most of …

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Volume 7, No. 6


Adios To Start-Up Costs:  With few exceptions, generally accepted accounting principles have never specified how companies should handle costs incurred in order to open a new facility, begin a new process in an existing facility, or start selling products …

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