2009 Reports | The Analyst’s Accounting Observer

Archive | 2009 Reports

2009 Reports

Volume 18, No. 15


What Keeps The SEC Busy - 2010:  The American Institute of Certified Public Accountants held its annual “Current SEC & PCAOB Developments Conference” in Washington, DC last week, including speakers from the SEC, the FASB and the PCAOB. Accountants

Continue Reading

Volume 18, No. 14


(R) Looking For Truth About High Executive Pay: An S&P 500 Survey:  There’s no shortage of emotional reactions on the subject of executive compensation. With the events of the past couple years fresh in the memories of investors and

Continue Reading

Volume 18, No. 13


Surveying The S&P 500 Financials: 2Q09 Fair Value Effects:  The trio of FASB’s April turbo-standards related to fair value reporting have now been adopted by all publicly-traded companies. In brief, those standards made the recognition of other-than-temporary impairments less

Continue Reading

Volume 18, No. 12


Fair Value, IFRS & The US: Where It's All Going:  Like it or not, financial accounting affects the way investors do their homework in making investment decisions - and in turn, the standard setters who generate accounting rules affect

Continue Reading

Volume 18, No. 11

S&P 500 Stock Compensation: Running Out Of Options:  Executive compensation is a perennial sore spot for investors. Compensation packages designed to knit together shareholder interests and those of the managers working for them were subverted over the years by

Continue Reading

Volume 18, No. 10


Please Re-Lease Me: New Accounting For Lessees:  Since 1976, lease accounting by lessees has been fairly consistent - which is to say, there hasn’t been much accounting for the assets used by lessees in their operations beyond the recognition

Continue Reading

Volume 18, No. 9


In April, the FASB squeezed out a trio of amendments to various fair value reporting standards, in response to Congressional coercion to “do something” about the financial crisis. The Congressional threat: if you don’t do something, we’ll legislate relief …

Continue Reading

Volume 18, No. 8


International Taxes:  Follow The Money:  The Obama administration is now moving its attention away from ending the economic crisis, and is focusing on ways to fund the cure - and fund the rest of the nation’s spending, too. The

Continue Reading

Volume 18, No. 7


Benefit Plans Without Bounty: The S&P 500 in 2008:  Financial institutions - and investors in general - weren’t the only ones who bore the brunt of 2008’s market misery. Companies who had long ago locked themselves into generous benefit
Continue Reading

Volume 18, No. 6


Double Mint: Gumming Up Fair Value Reporting:  The pressure brought to bear on FASB to “fix mark-to-market accounting in three weeks or else” - Representative Paul Kanjorski’s message during March 12 hearings - resulted in the release of twin

Continue Reading

Powered by WordPress. Designed by WooThemes