Showing 1 - 7 of 7
Liabilities associated with environmental matters have become a major concern worldwide. Clearly, environmental impact must be a major element of a corporationÕs decision process and should be timely reported in its financial statements. The SEC intensely reviews the adequacy of the...
Persistent link: https://www.econbiz.de/10010610948
With the bankruptcy of Enron and the accompanying loss of pension benefits of its employees, pensions have recently received significant press. Accounting for pension plan obligations, for defined benefit plans in particular, requires companies to make assumptions regarding discount rates,...
Persistent link: https://www.econbiz.de/10010610984
One of the most complex and controversial issues confronting the Financial Accounting Standards Board (FASB) over the last several years has been the accounting and financial reporting of stock options. In December 2004, the FASB issued Statement 123R, Share-Based Payment, in the hope that the...
Persistent link: https://www.econbiz.de/10010814742
Liabilities associated with environmental matters have become a major concern worldwide. Clearly, environmental impact must be a major element of a corporationÕs decision process and should be timely reported in its financial statements. The SEC intensely reviews the adequacy of the...
Persistent link: https://www.econbiz.de/10005109696
The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards, (SFAS) No. 130, Reporting Comprehensive Income. That Statement requires companies to report a comprehensive income measure, which includes net income and net-of-tax adjustments for...
Persistent link: https://www.econbiz.de/10010583963
One of the most complex and controversial issues confronting the Financial Accounting Standards Board (FASB) over the last several years has been the accounting and financial reporting of stock options. In December 2004, the FASB issued Statement 123R, Share-Based Payment, in the hope that the...
Persistent link: https://www.econbiz.de/10008566139
With the bankruptcy of Enron and the accompanying loss of pension benefits of its employees, pensions have recently received significant press. Accounting for pension plan obligations, for defined benefit plans in particular, requires companies to make assumptions regarding discount rates,...
Persistent link: https://www.econbiz.de/10005230167