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Turning a footnote into a headache

Article Abstract:

The adverse implications of the new rules of Financial Accounting Standards Board related to disclosures about retirement plans, for shareholders' equity, are discussed. Formerly, US companies resorted to disclosing such details in inconspicuous footnotes. Elaboration, as required under the new rules, will expose the vulnerability to the shareholders.

Author: Labate, John
Publisher: CFO Publishing Corp.
Publication Name: Treasury & Risk Management
Subject: Business
ISSN: 1067-0432
Year: 2006
Product standards, safety, & recalls, Financial management, Capital funds & cash flow, Standards, Accounting and auditing, Pensions, Investor relations, Financial Accounting Standards Board, Equity (Finance)

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The squeeze is on: will it be enough to tank profits?

Article Abstract:

After more than two years of recession since the terrorist attacks on the United States, companies are gaining profits and large amount of cash inflows. The effects of high oil prices and labor costs on business companies, which can cut the profit margin, are discussed.

Author: Labate, John
Publisher: CFO Publishing Corp.
Publication Name: Treasury & Risk Management
Subject: Business
ISSN: 1067-0432
Year: 2005
Sales & consumption, Commodity & service prices, Petroleum Refineries, Public affairs, Petroleum refining, Gasoline, Economic aspects, Prices and rates, Political activity, Recessions, Terrorists, Company pricing policy, Industry sales and revenue

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Subjects list: United States, Forecasts and trends, Market trend/market analysis, Business enterprises
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