Archive | 2002 Reports

2002 Reports

Volume 11, No. 15

Panicking Over Pensions:  35 Frequently Asked Questions  The year 2002 has been one scary ride for investors and analysts. Not only did the threat of terrorism lurk in the real world, equally hidden dangers emerged from the financial statements

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Volume 11, No. 14


Low Road, High Road: Recognizing Stock Compensation:  After Coca-Cola took the plunge in July and announced its intention to begin treating compensation paid in stock options as an expense, good corporate citizen wannabes raced to join the party. …

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Volume 11, No. 12


Accounting Essentials:  Compensation Paid In Stock Options:  Since Coca-Cola's surprise announcement that they would begin to record the compensation expense related to stock options, there's been a spasm of corporate "me-tooism." Concurrently, the accounting standard-setters have been working on …

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Volume 11, No. 11


Rounding Up Stray SPE's:  FASB's New Approach:  If the investment world is lost in an ever-expanding universe of accounting scandals, then remember where the Big Bang started all of it: Enron. That company's artful use of special purpose entities, …

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Volume 11, No. 6


Reform Roadmap: You Are Here:  Where reform efforts will end up is an entirely different matter. Since the Enron affair picked up steam in January, politicians of all stripes have reacted with proposals of all kinds. It's only natural: …

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Volume 11, No. 5


Securitization Accounting: Statement 140, One Year Later:  Since the 1970's, the practice known as "securitization" has become increasingly popular. The recipe goes something like this: take a bunch of loans, all one kind, be they mortgages, auto loans, commercial …

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