The Accounting Oasis: Accounting Resources for Students

Skip to content
  • Home
  • About
  • Textbook, 8th Edition
The Accounting Oasis:  Accounting Resources for Students

How much disclosure, what kind, how often? How would you decide optimal amounts and timing?

This entry was posted in FSA, GAAP, SEC/Regulation on April 12, 2016 by admin.

Median CEO pay shrank YOY. The structure of the compensation packages changed somewhat as well. How would you design the pay package of your firm’s CEO? If you were CEO of a firm, what would be your “optimal” pay package?

This entry was posted in Compensation on April 7, 2016 by admin.

INTEL changed its depreciation estimates, resulting in about $1.5 billion less depreciation. Is this in any way a “red flag?” If so, how?

This entry was posted in FSA, GAAP on April 5, 2016 by admin.

Re: Crazy Eddie, enjoy the video . . .

This entry was posted in Alledged Fraud/Accounting Errors/Irregularities on April 4, 2016 by admin.

Re: this older case of Satyam, how might these accounting issues have been prevented?

This entry was posted in Alledged Fraud/Accounting Errors/Irregularities on April 4, 2016 by admin.

Re: HealthSouth, how were they able to hide an overstatement of such magnitude?

This entry was posted in Alledged Fraud/Accounting Errors/Irregularities on April 4, 2016 by admin.

Re: Crazy Eddie, what happened to gross margins over time? How might this be an indicator of accounting issues?

This entry was posted in Alledged Fraud/Accounting Errors/Irregularities on April 4, 2016 by admin.

Re: Sunbeam, do you believe a resume could be a predictor of future accounting problems?

This entry was posted in Alledged Fraud/Accounting Errors/Irregularities on April 4, 2016 by admin.

Re: Sunbeam, if you can put yourself in the audit partner’s position, do you think you might have been inclined to sign off on the engagement, notwithstanding the knowledge of the accounting issue?

This entry was posted in Alledged Fraud/Accounting Errors/Irregularities on April 4, 2016 by admin.

Re: Sunbeam, what was Dunlap’s nickname? What are “cookie jar” reserves? How could the Sunbeam issues have been prevented?

This entry was posted in Alledged Fraud/Accounting Errors/Irregularities on April 4, 2016 by admin.

Re: CalMicro, what are some of the indicators that may have suggested that “something” was amiss in the accounting?

This entry was posted in Alledged Fraud/Accounting Errors/Irregularities on April 4, 2016 by admin.

Re: WorldCom, can you recreate the journal entry that took “line costs, fees paid to lease portions of other companies’ telephone networks, out of operating-expense accounts where they belonged and tuck them into capital accounts”?

This entry was posted in Alledged Fraud/Accounting Errors/Irregularities on April 4, 2016 by admin.

Re: MicroStrategy, how did the national office of PWC learn that there may be “issues” with the financial statements that had been approved by one of its own partners?

This entry was posted in Alledged Fraud/Accounting Errors/Irregularities on April 4, 2016 by admin.

If you were CFO, what factors would you consider in whether to offer earnings guidance?

This entry was posted in Earnings Announcement on April 4, 2016 by admin.

Pro forma (non-GAAP, adjusted) earnings are much higher than GAAP-compliant earnings. The GAAP gap is widening. Should something be done about this?

This entry was posted in Pro Forma on April 1, 2016 by admin.

Companies make up their own metrics to define success, continuing trend of non-GAAP measures. What do you think about this? Is it “ok”?

This entry was posted in Pro Forma on March 29, 2016 by admin.

Should bankers’ bonuses be held back for 3 years in case a clawback is needed? Should it be 5 years? 10 years? Who should be included in the withheld bonuses? What do you think could be some of the unintended consequences of holding back bonuses?

This entry was posted in Compensation on March 24, 2016 by admin.

Excellent points raised in this article. What are the implications for firms seeking relatively cheap credit? Are the days of borrowing (cheaply) to buy back stock coming to an end? Should capital use be regulated? Will it politicize credit?

This entry was posted in Capital Structure, Capitalism on March 23, 2016 by admin.

We’ve seen this before, namely firms using non-GAAP earnings measures that make firms look better than they do under GAAP-compliant earnings. Reg G covers how firms may present non-GAAP measures. So, why is this a newly urgent problem? In your opinion, should anything new be done?

This entry was posted in Pro Forma on March 17, 2016 by admin.

Can you describe why the average DB plan is only 78% funded as of 2/16, whereas it was 95% funded at the end of 2013?

This entry was posted in Pensions on March 16, 2016 by admin.

Post navigation

← Older posts
Newer posts →

Categories

  • Alledged Fraud/Accounting Errors/Irregularities
  • Audit
  • Bad Debt
  • Board of Directors
  • Capital Expenditures
  • Capital Structure
  • Capitalism
  • Career
  • Cash Flow
  • Compensation
  • Contingencies
  • Corporate Disclosure
  • Corporate Governance
  • Corporate Social Responsibility
  • Cost of Capital
  • Credit Rating
  • Deferred Taxes
  • Dividends
  • Earnings Announcement
  • Effective Tax Rate
  • Fair Value
  • FASB
  • Foreign Currency
  • FSA
  • GAAP
  • Goodwill
  • IASB
  • IFRS
  • Impairment
  • Intangibles
  • Inventory
  • IPO
  • Leases
  • M&A
  • PCAOB
  • Pensions
  • Pro Forma
  • Ratios
  • Restructuring
  • Revenue Recognition
  • SEC/Regulation
  • Share Repurchases
  • Stock Options
  • Useful Articles
  • XBRL
Proudly powered by WordPress