ARTICLES - Business and Industry-Financial Reporting - SAY GOOD-BYE TO POOLING AND GOODWILL AMORTIZATION - FASB released two standards eliminating both the pooling-of-interests method for business combinations and goodwill amortization. The regulations will focus greater scrutiny on mergers and acquisitions, but despite the publicity, the new accounting methods may not have significant impact on ...

Earning Management in the Context of Pension Accounting: A Case

Moehrle, Stephen R., (2005)

FINANCIAL STATEMENT ANALYSIS - Is There a Gap in Your Knowledge of GAAP? Lack of understanding of accounting rules is dangerous for managers, so the sources and hierarchy of GAAP are important.

Moehrle, Stephen R., (2002)

Dining at the earnings buffet

Moehrle, Stephen R., (2003)