Now showing items 1-6 of 6
The Non-designation of Derivatives as Hedges for Accounting Purposes
(Georgia Institute of Technology, 2008-09)
The FASB recently issued Proposed Statement of Financial Accounting Standards, Accounting for Hedging Activities: An Amendment of FASB Statement No. 133. The proposed standard simplifies the accounting for hedging activities ...
The Effects on Measures of Profitability and Leverage of Recently Enacted Changes in Accounting for Minority Interests
(Georgia Institute of Technology, 2008-04)
The recently enacted FASB Statements 160 and 141(R) bring changes to accounting for noncontrolling interests (formerly known as minority interests) for companies with fiscal years beginning after December 15, 2008. In ...
The Effects of Recent Accounting Changes for In-process Research and Development
(Georgia Institute of Technology, 2008-05)
The newly-revised SFAS No. 141 (R), Business Combinations, offers some important changes in accounting for in-process research and development (IPR&D). Long expensed at the time of acquisition, IPR&D will henceforth be ...
Capitalization of Software Development Costs: A Survey of Accounting Practices in the Software Industry
(Georgia Institute of Technology, 2006-05)
Software companies are required by SFAS No. 86 to capitalize certain development costs of software to be sold, leased or otherwise marketed. Capitalization occurs once technological feasibility has been reached and costs ...
The Cash Flow Classification of Payments and Receipts Associated with the Termination of Interest Rate Swaps
(Georgia Institute of Technology, 2007-08)
In this research report we discuss (1) why firms swap interest payments, (2) the essentials of swap accounting, (3) the reasons for swap terminations, (4) swap-termination accounting, and (5) the classification of cash ...
The Effects of Enacted and Proposed Pension Accounting Changes
(Georgia Institute of Technology, 2008-01)
SFAS No. 158, released in September 2006, eliminates delayed recognition of pension plan and other post employment benefits (OPEB) components. For most companies, the changes caused by the adoption of SFAS No. 158 resulted ...