Now showing items 66-72 of 72

    • The Potential Consequences of the Elimination of LIFO as a Part of IFRS Convergence 

      Mulford, Charles W.; Comiskey, Eugene E. (Georgia Institute of Technology, 2008-12)
      The SEC has proposed the full adoption of IFRS by U.S. filers by 2014, with larger firms adopting the international standards as early as 2010. One important change to U.S. accounting standards that would accompany a move ...
    • A Re-examination of Cash Flow Reporting in the Presence of Overdrafts 

      Mulford, Charles W.; Ely, Michael L.; Hudson, Katie; Maloney, Kerianne; Moses, Andrew (Georgia Institute of Technology, 2003-06)
      Numerous companies maintain cash overdraft balances. These seemingly innocuous accounts can have material effects on reported amounts of cash and operating cash flow. In this report, updated from the original published in ...
    • Seeking Guidance for the Dow? Try GDP 

      Mulford, Charles W.; Ely, Michael L.; Maloney, Kerianne; Martins, Mario; Quiroz, Raul; Jayaraman, Narayanan (Georgia Institute of Technology, 2004-12)
      With the Dow Jones Industrial Average once again trading above 10,000, investors understandably are wondering where the blue chips are headed next. An interesting long-term perspective on the subject can be gained by ...
    • Seeking Guidance for the Dow? Try GDP 

      Mulford, Charles W.; Jayaraman, Narayanan (Georgia Institute of Technology, 2007-08)
      With recent market volatility, investors are understandably concerned about where blue-chip stocks are headed next. An interesting long-term perspective on the subject can be gained by examining the extent to which Nominal ...
    • Seeking Guidance on the Dow? Try GDP 

      Mulford, Charles W.; Jayaraman, Narayanan (Georgia Institute of Technology, 2011-06)
      Following the market swoon of 2008 and 2009, equity prices have enjoyed a significant rebound. Investors are understandably interested in where stocks are headed next. An interesting long-term perspective on the subject ...
    • SFAS No. 150 and Mandatorily Redeemable Preferred Stock 

      Mulford, Charles W.; Ely, Michael L.; Maloney, Kerianne; Martins, Mario; Quiroz, Raul (Georgia Institute of Technology, 2003-10)
      In May 2003, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 150 – Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity. This ...
    • Triggering Events and Goodwill Impairment Charges 

      Mulford, Charles W.; Comiskey, Eugene E. (Georgia Institute of Technology, 2010-10)