SFAS 143, Accounting for Asset Retirement Obligations, has the potential to cause significant economic consequences to firms impacted by its provisions. BK&L (Boatsman, J. R.; Khurana, I. K.; Loudder, M. L. “The Economic Implications of Proposed Changes in the Accounting for Nuclear...

Purpose – To review the evolution of SFAS No. 123R, “Accounting for Share Based Compensation,” and examine the economic consequences of the standard for the first group of filers impacted by its provisions. Design/methodology/approach – The sample was the population of firms in the...

SFAS No. 150, “Accounting For Certain Financial Instruments with Characteristics of Both Liabilities and Equity” (SFAS 150), requires companies to report mandatorily redeemable preferred stock (MRPS) as a liability, and the dividends on these securities as interest expense. The purpose of...

Today, communication skills are among the most popular content areas in employee training. This survey of training managers examined the status of communication training in businesDespite the entry of large numbers of women into the accounting profession over the last decade, few women have...

Today, communication skills are among the most popular content areas in employee training. This survey of training managers examined the status of communication training in businesDespite the entry of large numbers of women into the accounting profession over the last decade, few women have...