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: Research publications: item detail
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What's New in Financial Reporting: Financial Statement Notes from 2007 Annual Reports
©November 2008, 177 pages |
 This study provides recent Securities and Exchange Commission (SEC) comment letters and disclosures selected from 2007 annual reports to illustrate how companies addressed accounting issues recently promulgated by the Financial Accounting Standards Board (FASB) and the SEC. We selected specific accounting issues based on a review of recent pronouncements by the FASB, comment letters issued by the SEC, and other trends that appeared as we reviewed 2007 annual reports. Our report focuses most on four accounting areas where we found considerable variation in disclosures: (1) commitments and contingencies, (2) derivatives and financial instruments, (3) goodwill and intangibles, and (4) revenue recognition. We selected disclosures that clearly address difficult accounting issues, avoiding “boilerplate” disclosures that provide less company-specific information.
Please be advised this document is approximately 16 MB |
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