Archive | 2005 Reports

2005 Reports

Volume 14, No. 14


What Keeps The SEC Busy - 2006  The American Institute of Certified Public Accountants held its annual Current SEC & PCAOB Developments Conference in Washington, DC a few weeks ago, featuring speakers from the SEC, the FASB and the

Continue Reading

Volume 14, No. 13


Ugly OPEBs Of The S&P 500:  Searching For Sense In The Figures  Pensions have been front-burner issues this year as airlines, automakers and auto parts suppliers struggle with the obligations birthed in headier days for the sponsoring firms. First

Continue Reading

Volume 14, No. 12


3rd Quarter Update: "Accelerated Vesting" Continues Accelerating  In this first year Section 404 reviews, where most substantially-sized firms dot the i's and cross the t's in their financial reporting to investors, it's ironic that many firms have taken the

Continue Reading

Volume 14, No. 11


Audit Fees After Sarbanes-Oxley:  A Look At The S&P 500  Conventional wisdom has it that the costs of Sarbanes-Oxley compliance outweigh the benefits: there's way too much being spent to capture crooks that don't exist, the complaints go. Laws

Continue Reading

Volume 14, No. 10


Uncertain About Taxes? Maybe This Will Help  When it comes to taxes, the human mind does not always act in the most rational economic fashion. Tax-advantaged financial products seem to frequently strike a chord with individuals and corporations; sometimes,

Continue Reading

Volume 14, No. 9


Business Combinations:  Rewriting The Rules (Again)  Only four brief years ago, Statement No. 141, Business Combinations, rewrote the rule on accounting for business combinations. Probably the most striking change: it eliminated the skeevy pooling of interests accounting method that

Continue Reading

Volume 14, No. 8


Pension Puzzlement: Effects On S&P 500 Balance Sheets  It's widely understood that the income-smoothing mechanics of defined benefit pension plan accounting brings goofy results into the income statement. Scrutiny of expected returns on plan assets was once the province

Continue Reading

Volume 14, No. 3

A User's Guide To Annual Reports, 2004  If you think reading annual reports is a dull, unsavory chore for the analyst or investor, consider the alternative: ignorance. That might be exciting. It's certainly easier to achieve. It's plenty easier

Continue Reading

Powered by WordPress. Designed by WooThemes