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

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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

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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

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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

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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,

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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

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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

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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

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