Readings and notes on financial accounting : issues and controversies / [edited by] Stephen A. Zeff, Bala G. Dharan.Material type: TextPublication details: New York ; London : McGraw-Hill, c1994. Edition: 4th edISBN: 0070167265Subject(s): Accounting | AccountancyDDC classification: 657
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Enhanced descriptions from Syndetics:
Ch. 1. Development of Accounting Standards. Accounting Standards - Boon or Curse? / William T. Baxter. Keep It Simple / Walter Schuetze. U.S. Accounting: Creating an Uneven Playing Field? / Linda Keslar. Will 'FASBEE' Pinch Your Bottom Line? / Carol J. Loomis. Letter from the Accounting Principles Task Force of the Business Roundtable to the Securities and Exchange Commission / Carol J. Loomis. Letter from the Financial Executives Institute to the Securities and Exchange Commission / Carol J. Loomis. Letter from the Financial Accounting Standards Board to the Securities and Exchange Commission / Carol J. Loomis. Comparability, Competition, and Cost / Dennis R. Beresford. The Rise of "Economic Consequences" / Stephen A. Zeff -- Ch. 2. Objectives of Accounting. Uses and Limitations of a Conceptual Framework / Charles T. Horngren. Building a Better Conceptual Framework / J. Alex Milburn. The FASB's Conceptual Framework: An Evaluation / David Solomons -- Ch. 3. Financial Statements. Extending the Usefulness of Accrual Accounting / Harold Bierman. Unreal Accounting / Subrata N. Chakravarty. Periodic Earnings: Income? Or Indicator? / Oscar S. Gellein. Spotlight on Management's Discussion and Analysis / Richard Dieter and Keith Sandefur. Summary Annual Reports: Is Shorter Better? / Zabihollah Rezaee and Grover L. Porter. The End of the Annual Report? An Events Data Base Alternative / Ken Pratt. The Value Added Statement: An Innovation for U.S. Companies? / Gary K. Meek and Sidney J. Gray -- Ch. 4. Revenue Recognition. The Critical Event and Recognition of Net Profit / John H. Myers. Installment Accounting: Is It Inconsistent? / Richard A. Scott and Rita K. Scott. Claiming Tomorrow's Profits Today / Penelope Wang -- Ch. 5. Integrating Uncertainty into Accounting: Receivables and Contingencies. Do Casualties Accrue? / William A. Paton. Self-Insurance Should Be Accrued / Jack F. Truitt and Thomas R. Nunamaker. 'RAP-Man' - It's Devouring GAAP / Gilbert Simonetti, Jr. and Andrea R. Andrews. Accounting for Contingencies: The Pennzoil-Texaco Case / Edward B. Deakin. Messy Accounting / Reed Abelson -- Ch. 6. Inventory. Paying FIFO Taxes: Your Favorite Charity? / Gary C. Biddle. For Some Companies, FIFO Accounting Makes Sense / Michael H. Granof and Daniel G. Short. Taking Stock of Inventory Accounting Choices / Gary C. Biddle -- Ch. 7. Plant Assets and Depreciation. Equity Interest - Its Time Has Come / Robert N. Anthony. The Long and Short of Asset Lives / Don Egginton. Letter from Howard P. Hodges to General Motors Corporation / Don Egginton. Letter from General Motors to Howard P. Hodges / Don Egginton. Disclosure and the Impairment Question / Walter Schuetze. You Know It When You See It / Penelope Wang. The FASB and the Allocation Fallacy / Arthur L. Thomas -- Ch. 8. Goodwill and Other Intangible Assets. Accounting for Research and Development Costs / Harold Bierman, Jr. and Roland E. Dukes. Accounting for Goodwill / J. Ron Colley and Ara G. Volkan. Goodwill Is Making a Lot of People Angry / Jeffery M. Laderman. Accounting Rules Favor Foreign Bidders / Sanford Pensler. Accounting for Goodwill: A Case Analysis of the U.S., U.K., and Japan / Kathleen M. Dunne and Theresa P. Rollins. Britain's Goodwill Games / Dana Wechsler. The Name's the Game / The Economist. Accounting for the Value of Brands / Tony Arnold and Michael Sherer -- Ch. 9. Intercorporate Investments. If Life Is Volatile, Account for It / Dana Wechsler Linden. The SEC Says: Mark to Market! / Arthur Wyatt. Competitive Disadvantage and Mark-to-Market Accounting / Donald J. Kirk. Mishmash Accounting / Dana Wechsler. An Innate Fear of Disclosure / Dana Wechsler and Katarzyna Wandycz -- Ch. 10. Long-Term Liabilities. Accounting for Interest Rate Swaps - A Critical Evaluation / R. D. Nair, Larry E. Rittenberg and Jerry J. Weygandt. Managing Off-Balance-Sheet Financing / Samual Laibstain, David E. Stout and Larry P. Bailey. The Challenges of Hedge Accounting / John E. Stewart. In-Substance Defeasance: Costs, Yes: Benefits, No / Bruce R. Gaumnitz and Joel E. Thompson -- Ch. 11. Leases. Is Lessee Accounting Working? / Richard Dieter. Operating Leases: Impact of Constructive Capitalization / Eugene A. Imhoff, Robert C. Lipe and David W. Wright -- Ch. 12. Pensions and Post-Retirement Benefits. The Effect of Statement No. 87 on the Financial Reports of Early Adopters / Mary Stone and Robert W. Ingram. FASB No. 106 - Retiree Health Care Accounting: Early Adopters and Footnote Disclosures Reviewed / Pat McConnell -- Ch. 13. Income Taxes. Behind the Profits Glow at Aetna / Carol J. Loomis. Aetna, The SEC and Tax Benefits of Loss Carryforwards / John A. Elliott and Robert J. Swieringa. Discounting of Deferred Income Taxes: An Argument for Reconsideration / Frank R. Rayburn. Letter from Stephen A. Zeff to the Financial Accounting Standards Board / Frank R. Rayburn -- Ch. 14. Shareholders' Equity. Measuring the Compensation Element in Employee Stock Option Plans / Michael P. Bohan. Comment: Measuring the Compensation Element in Employee Stock Option Plans / Eric W. Noreen. Accounting for Stock Options / Robert J. Swieringa. FASB's Long Look at Stock Compensation Plans / Barry P. Robbins. Accounting for Redeemable Preferred Stock: Unresolved Issues / R. D. Nair, Larry E. Rittenberg and Jerry J. Weygandt. The Stockholder's Equity Section: Form Without Substance? / Michael L. Roberts, William D. Samson and Michael T. Dugan -- Ch. 15. Earnings Per Share. Earnings Per Share Reporting: Time for an Overhaul? / R. David Mautz, Jr. and Thomas Jeffery Hogan. An Empirical Evaluation of SFAS No. 55 / Julie S. Sobery. Ralston Purina: Computing Earnings Per Share for Leveraged ESOPs / Lee J. Seidler -- Ch. 16. Accounting Changes. Reporting Changes in Accounting Principles - Time for a Change? / D. Jacque Grinnell and Corine T. Norgaard. The Selective Financial Misrepresentation Hypothesis / Lawrence Revsine. Manipulating Profits: How It's Done / Ford S. Worthy. Earnings Helper / Dana Wechsler. The Anatomy of an Accounting Change / Krishna G. Palepu -- Ch. 17. Changing Prices. Dinosaurs, Passenger Pigeons, and Financial Accountants / Robert K. Elliott. Inflation's Full Impact on the Bottom Line / John L. Grant. The Current Value Experiences of The Rouse Company, 1973-1989 / Henry Schwarzbach and Richard Vangermeersch. How Well Do Statement No. 33 Earnings Explain Stock Returns? / William H. Beaver and Stephen G. Ryan. The Association between Corporate Dividends and Current Cost Disclosures / Bala G. Dharan -- Ch. 18. International Financial Reporting Issues. International Accounting Rules Advance / Alison Leigh Cowan. The IASC and Its Comparability Project: Prerequisites for Success / S. E. C. Purvis, Helen Gernon and Michael A. Diamond. Direct Transnational Financial Statement Analysis: Converting IAS to US GAAP / David F. Hawkins.