A Real World Illustration Of SFAS 158

This article presents an illustration of a defined benefit pension plan for an employer after having adopted SFAS 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans. New requirements to report the funded status of a defined benefit plan are demonstrated using journal entries and T-accounts from the beginning of a plan to its conclusion

What The CPAs Think About The Proposed Financial Statement Presentation

The Financial Accounting Standards Board and the International Accounting Standards Board jointly issued a Discussion Paper soliciting comments on a proposed financial statement presentation. This paper presents the results from 605 CPA’s responses to selected questions asked in the Discussion Paper

AACSB Does It Matter?

Does the accreditation of a school of business by AACSB have any bearing upon the school’s standing with the local population or is it primarily a term that is recognized only within academic circles and the townsfolk have no opinion?  This paper outlines the results of a survey of the local population – both business people and non-business people – by a marketing research class at a local university.  In order to not embarrass the respondents, they never posed the question “Do you know what it means to be AACSB certified?”  However, they did ask other questions which enabled them to obtain sufficient information to answer the question, AACSB – Does It Matter

What The CPA's Think About The Proposed Changes To Lease Accounting

The Financial Accounting Standards Board and the International Accounting Standards Board jointly issued a Discussion Paper soliciting comments on a proposed standard on leases. This paper presents the results from 417 CPA’s responses to selected questions asked in the Discussion Paper

Proposed Lease Accounting For Lessees

On August 17, 2010, the Financial Accounting Standards Board and the International Accounting Standards Board jointly issued exposure drafts proposing a new accounting model for leases. This paper explains how a lessee would account for leases under this proposal

The market reaction to disclosures related to goodwill after SFAS No. 142.

Abstract not available

The Advantages Of An E-Mail Survey

In the past, an effective survey encompassing an extensive list of interviewees has always been an extremely time-consuming and expensive undertaking.  And yet, it is the primary method for obtaining reliable data from variable sources data on which sound decisions can be made. Using the telephone to do the survey may be impractical if the respondents reside over a large geographical area.  This process is very time consuming and the cost, in many cases, is prohibitive.  To conduct a survey by mail is also very costly with some survey costs exceeding $1.00 per questionnaire mailed.  Also, the response time is slow and the response rate is low.  Now, there is a new and innovative way to obtain the needed information.  This new method is fast and the cost is negligible.  This new method involves conducting a survey over the internet. This paper describes how a survey was transmitted to some 1,500 CPA firms throughout the United States with a 10% response

Measurements of microlens performance

We present results of laboratory evaluations of several microlens types that have been designed and fabricated at the Lockheed Research and Development Division. The microlenses include wideband and dispersive types, in isolation and in arrays, and fabricated with binary or grayscale methods. Different lens pixel geometries are considered, including square, hexagonal, and skewed microlenses. We describe our micro-optics laboratory testbed which has been designed for the evaluation of individual lenslets or 2D arrays at selected spectral wavelengths. Measurement capabilities include focal length, point-spread functions, wavefront quality, and modulation transfer functions. Our present effort focuses on the results of point spread function measurements and their comparison with design predictions