Volume 6, No. 6

 

Heads Up! Accounting Matters For Analysts In 1996 - Annual Reports Part III:  Some accounting information in the 1996 annual reports isn't newly required - but this is the best time of year to review it, as it's never quite as plentiful as when it appears in the annual report. Financial reporting is rife with estimates requiring judgment, and those estimates can have significant impacts on profitability. This report includes a few reminders of what analysts should consider in assessing the information about those "soft spots" in financial reporting.

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