Archive | 2000 Reports

2000 Reports

Volume 9, No. 13


Accounting Issues Review & Preview:  Analysts and investors often rail that accounting has limited use for them; they prefer to focus on important things like a firm's cash flow and its future prospects rather than past results. Valid points …

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Volume 9, No. 12

Derivatives Accounting Distilled:  SFAS 133's Workings:  Before the dot-com rage, there was another financial mania: derivatives, which were also viewed by the masses as a way to spin gold out of thin air. In the mid-nineties, the topic of …

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Volume 9, No. 11


Reforming Restructuring Accounting:  There's a tonic known to pep up a sluggish stock in times of economic distress: restructuring. Or, as it's also known: re-engineering, streamlining, re-inventing the company. Whatever it's called, it's a gut-wrenching experience for management and …

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Volume 9, No. 10


1999 S&P 500 Stock Compensation:  The Fluff Grows, Part II:  Most discussions of stock compensation disclosures provided by FASB Statement No. 123 focus on the incomplete performance picture provided by earnings when the value of stock compensation is omitted. …

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Volume 9, No. 9


1999 S&P 500 Stock Compensation: The Fluff Grows:  America's love affair with options knows no bounds - at least during an extended bull market. Should that bull market come to a halt, green-backed bonuses may once again prove to …

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Volume 9, No. 8


Pondering Pensions, Part 2: Shock Absorbers For Smoothing Reality:  In a previous report, it was demonstrated how one aspect of pension accounting produced operating earnings boosts simply because the bull market had punched up the size of pension plan …

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Volume 9, No. 7


Internet Accounting Issues:  20 Questions:  It's a shopworn theme, in both the media and in investment pitches: the Internet is changing the way the world does everything. And if you believe the promoters of Internet firms, "Old Economy" accounting …

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Volume 9, No. 6


Pondering Pensions: Are They "Making" Earnings?:  As valuations have contracted recently, quality of earnings (and revenues) issues have moved to the forefront of investors' concerns. Their search for unreal income has intensified as firms continue to make headlines by …

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