Accounting
Accounting Articles
From AAO Weblog
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From AAO Weblog
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From AAO Weblog
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From AAO Weblog
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From AAO Weblog
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From AAO Weblog
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Perhaps one of the more interesting ways of looking at companies is trying to garner the mindset of the company’s legal department and the "Legal Proceedings" section of annual reports. Crocs...
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From AAO Weblog Another revenue recognition correction, this one in the books and records of Dover Downs Gaming & Entertainment.
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From AAO Weblog A while ago, I mentioned Apria Healthcare’s SAB 108 adjustment to retained earnings for getting revenues recognition (and expense recognition) in line with when revenues are...
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Back on the Island of Weird SAB 108 adjustments… Another positive adjustment to beginning 2006 retained earnings is disclosed in Triarc’s 10-K It also contains one of the better descriptions of...
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From AAO Weblog Finally, a “normal” sort of SAB 108 adjustment… normal, at least, in the context of what you’d expect. Home healthcare provider Apria Healthcare Group went the...
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From AAO Weblog Monday, AES Corporation issued a non-reliance 8-K covering its financials for 2006 to date and the years ended 2005, 2004, and 2003. The company is still investigating, but it will...
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From AAO Weblog Another SAB 108 adjustment regarding interest capitalization pops up in the 10-K filing of General Communication Inc. (The other one noted recently was in the 10-K filing of Deltic...
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From AAO Weblog Time for a break from the drone of SAB 108 adjustments… I’ll drone instead about the internal controls report in the General Motors 10-K filed last week. The media has jumped on...
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From AAO Weblog Yesterday, SEC Chairman Christopher Cox spoke before the U.S. Chamber of Commerce’s First Annual Capital Markets Summit, and delivered surprising support for the Sarbanes-Oxley Act....
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