Archive | 2012 Reports

2012 Reports

Volume 21, No. 4

The 2011 Annual Reports:  A Heads-Up For Investors:  After fourth quarter earnings releases, it’s that time of year again: that magical month between Valentine’s Day and St. Patrick’s Day when great masses of 10-Ks are filed with the SEC. The

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Volume 21, No. 3

Fair Value Reporting: A 3Q2011 Financial Institutions Survey:  As we dive deeper into the fourth quarter reporting season, expect to be hearing more about "own credit adjustments:" the gains or losses that firms book because they exercised their option to

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Volume 21, Nos. 1 & 2

Accounting Issues: 2011 Reviewed, 2012 Previewed:  On Wall Street, nothing happens until someone changes their minds. Then, voila! Transactions occur, money changes hands, and the cash register rings. Maybe these days, there’s just a silent e-debit and e-credit to bank

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