Archive | 2003 Reports

2003 Reports

Volume 12, No. 16


2003:  Accounting Issues Review & Preview, Part II  Accounting issues receded from investor memory in 2003 - but only slightly. Firms with weird futuristic names like Enron didn't dominate scandal-filled headlines; instead, the biggest accounting scandal headlines of 2003

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Volume 12, No. 14


Return On Equity Remixed:  The S&P 500's Real Numbers  Return on equity is an old standby of a performance yardstick for equity investors, and with good reason - it's simple, consistent and tells a story about performance in straightforward

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Volume 12, No. 12


Pension Disclosure Patch: FASB's Service Pack 2 For Statement 87  Like a buggy version of Windows, Statement No. 87, Employers' Accounting for Pensions has driven its users batty for years. Waiting for the annual information to see how pension

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Volume 12, No. 8

Now Playing At A Company Near You:  "The Sudden Standards"  There's a kind-sounding term in the world of accounting standards: the grace period. It's the time between the issuance of a final standard and the date it must be

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Volume 12, Nos. 6 & 7


The Pendulum Swings Again:  2002 Option Compensation  The most hackneyed accounting subject in the financial press is stock option compensation and the limitless debate over the proper treatment for it. It's no wonder the topic became so over-exposed, though:

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Volume 12, No. 5


Ignorance Is Not Bliss: Critical Accounting Policies In The S&P 100  Throughout the Roaring Nineties, analysts and investors grew increasingly fixated on one, maybe two measures of a company's efforts: for established companies, earnings per share higher than last

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