Archive | 1998 Reports

1998 Reports

Volume 7, No. 5

Software Cost Policies: All Together Now!:  Until March 4, 1998, there's never been a published generally accepted accounting principle governing the treatment of software expenditures for running a firm's business. On that date, the Accounting Standards Executive Committee of …

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Volume 7, No. 3


What's Happening To The "Quality Of Assets"?:  Analysts and investors frequently pay homage to the "quality of earnings" on the grounds that it gives them confidence in a management's ability to generate cash flows that will eventually enrich shareholders. …

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Volume 7, No. 2


A New Kind Of Fourth Quarter Charge:  Analysts are somewhat jaded when it comes to fourth quarter reporting. They fully expect to see their share of employee sackings and restructuring charges taken in order to clear the decks for …

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Volume 7, No. 1


What Keeps The SEC Busy - 1998:  Every year in Washington, the American Institute of Certified Public Accountants presents its national conference on current SEC developments. Most of the speakers are SEC staff members, which is why the conference …

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