What’s New in Financial Reporting by Mark P. Holtzmann

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  • Title: What’s New in Financial Reporting
  • Author: Mark P. Holtzmann
  • Category: Business
  • Date: January 2008
  • Lenguage: English
  • Pages: unknown
  • ISBN: 9781933130644

 

Ebook description:

This research gives disclosures chosen from 2006 annual reviews as an instance how corporations addressed accounting points lately promulgated by the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission (SEC). We chosen particular accounting points based mostly on a evaluation of current pronouncements by the FASB, remark letters issued by the SEC, and different tendencies that appeared as we reviewed 2006 annual reviews. Our report focuses most on 4 accounting areas the place we discovered appreciable variation in disclosures: (1) Commitments and contingencies, (2) Derivatives and monetary devices, (3) Goodwill and intangibles, and (4) Revenue recognition. We chosen disclosures that used progressive methods to obviously deal with troublesome accounting points, avoiding boilerplate disclosures that present little company-specific info. Financial executives can use this report in two methods: as a fast replace of current tendencies, or as a reference instrument for coping with difficult reporting points

 

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