Table Of Content

Index to Volume 3 1 is the Autumn 1991 issue 2 is the Winter 1991/92 issue 3 is the Spring 1992 issue 4 is the Summer 1992 issue Authors Cole, Cathy. Recent Staff Comments on Alper, Merlin L., Peters, Aulana L., Sorter, Environmental Costs, No. 1, 119-124 George H., and Wyatt, Arthur R. Roundtable: Cole, Cathy. Who Said What at the SEC Is FASB Making the Grade?, No. 2, 207-215 Conference on Corporate Governance and Bader, William A., and Kra, Ethan E. Retiree American Economic Competitiveness, No. 4, Medical Benefits: Making the Fund or 389-396 Finance Decision, No. 3, 285-301 Collins, Frank, and Shafer, Scott M. Which Bell, Dwight S. Looking to the Assumptions Activities Add Value and Which Don’t?, No. behind the Numbers on Retiree Health 2, 217-224 Benefits for FAS 106, No. 4, 459-474 Eichen, Susan, and Scoones, Eric. Accounting Bernstein, Rachelle B. Tax Legislation: How for Executive Stock Options: Valuation the Wind Is Blowing, No. 2, 261-264 Alternatives, No. 3, 267-277 Bush, Sharon L. A Guide to Understanding Fisher, Donna J. Con: Market Value Accounting Japanese Corporate Finance, No. 1, 65-73 Boils Down to “Trust Me” Values, No. 3, 327- Byington, J. Ralph, and Nance, Deana R. 332 Postretirement Benefits Accounting—Study Friedman, Kenneth L. Early Retirement Analyzes Ways and Means, No. 3, 303-313 Incentives: What Are the Costs?, No. 2, 187- Byington, J. Ralph. FAS 109: Less Complex 195 Computation But More Complex Judgment Hauser, Bonnie, and Weiss, David H. How to Required to Accounting for Income Taxes, Plan and Implement an Executive No. 4, 429-446 Information System, No. 1, 83-89 Canfield, John C., and Holleman, Linda P. Hodgson, David, and Mezzio, Steven S. Pen- Savings Plan Investments—How Far Does Based Computing, No. 1, 135-137 the Employer’s Responsibility Go?, No. 1, 3- Hodgson, David, and Muzzio, Steve. EDGAR— 11 The SEC’s Solution to a Tidal Wave of Paper, Clavero, Cesar. IRS, No. 1, 131-134 No. 2, 197-206 Cole, Cathy. Current SEC Enforcement Actions Hoff, Jonathan M., and Reina, Lawrence J. and Other Disclosure Issues, No. 2, 249-252 Trends and Implications for Shareholder Cole, Cathy. Executive Compensation Disclosure Involvement in Corporate Governance, No. and Small Business Proposals, No. 4, 489- 4, 397-416 493 Holleman, Linda P., and Canfield, John C. Cole, Cathy. Moving Toward Market Value Savings Plan Investments—How Far Does Accounting, No. 3, 365-368 the Employer’s Responsibility Go?, No. 1, 3- Cole, Cathy. 1991 SEC Form 10-K Checklist— 11 Part II, No. 1, 13-37 The Journal of Corporate Accounting and Finance/Summer 1992 Index to Volume 3 Kaspar, George. All Benefits Are Not Equal: Statements: New FASB Rules?, No. 2, 147- Looking for Low-Cost Alternatives, No. 4, 166 475-488 Peters, Aulana L., Sorter, George H., Wyatt, King, Alfred M. What Is the Real Value of Those Arthur R., and Alper, Merlin L. Roundtable: Assets? Practical Applications of Current Is FASB Making the Grade?, No. 2, 207-215 Valuation, No. 4, 417-427 Phebus, Debra C., Knight, Ray A., and Knight, Knight, Lee G., Phebus, Debra C., and Knight, Lee G. How to Deal with the Earnings Ray A. How to Deal with the Earnings Adjustment to the AMT, No. 2, 225-238 Adjustment to the AMT, No. 2, 225-238 Rane, David A. A Hedge or Not a Hedge? EITF Knight, Ray A., and Knight, Lee G. Tax 91-4 Tried to Answer the Question, No. 3, Treatment of Takeover Costs: Was the 279-284 Merger Friendly or Hostile?, No. 1, 57-64 Reina, Lawrence J., and Hoff, Jonathan M. Knight, Ray A., Knight, Lee G., and Phebus, Trends and Implications for Shareholder Debra C. How to Deal with the Earnings Involvement in Corporate Governance, No. Adjustment to the AMT, No. 2, 225-238 4, 397-416 Kra, Ethan E., and Bader, William A. Retiree Rosell, DebraA. Howto Apply FAS 5, “Accounting Medical Benefits: Making the Fund or for Contigencies,” to Environmental Finance Decision, No. 3, 285-301 Liabilities, No. 4, 447-457 Matunas, Thomas A. Making Cost Control a Scoones, Eric, and Eichen, Susan. Accounting Reality at Cleanup Sites, No. 3, 357-363 for Executive Stock Options: Valuation McCarthy, Elizabeth M. FASB, No. 4, 495-501 Alternatives, No. 3, 267-277 McCarthy, Elizabeth M. Financial Instruments, Shafer, Scott M., and Collins, Frank. Which Consolidations, and Other Matters, No. 3, Activities Add Value and Which Don’t?, No. 369-374 . 2, 217-224 McCarthy, Elizabeth M. Income Taxes, Financial Siegel, Robert S., and Baskin, Dorsey L., Jr. A Instruments, and Other Projects, No. 2, 253- Corporate Investor’s Guide to REMICs and 260 CMOs, No. 1, 39-56 McKenney, Mary. The Benefits of EDI and EFT Skekel, Ted D. FASB Proposes Relief for Sufferers in Payment Generation and Cash Application of FAS 96, No. 2, 167-177 Processes, No. 1, 101-117 Sorter, George H., Wyatt, Arthur R., Alper, Miller, Gary A., and Donnelly, William. Some Merlin L., and Peters, Aulana L. Roundtable: Responses to the International Accounting Is FASB Making the Grade?, No. 2, 207-215 Standards Committee’s Exposure Draft on ‘Stainer, Alan I. Including Capital Input within “Comparability of Financial Statements”, Total Productivity Measurement, No. 2, 239- No. 1, 75-81 247 Mohrman, David. How To Get Workers’ Strauss, Emanuel D. MD&A Disclosure, Compensation Costs in Line, No. 3, 345-356 “Through the Eyes of Management”—Jn the Munter, Paul. FASB, No. 1, 125-130 Matter of Caterpillar, Inc., No. 4, 383-388 Muzzio, Steve, and Hodgson, David. EDGAR— Strobel, Caroline D., and Sylvestre, Anne The SEC’s Solution to a Tidal Wave of Paper, Jeannette. Writing OffImpaired Long-Lived No. 2, 197-206 Assets: Discussion Memorandum Outlines Nance, Deana R., and Byington, J. Ralph. Options, No. 3, 333-343 Postretirement Benefits Accounting—Study Strobel, Caroline D. IRS, No. 4, 503-506 Analyzes Ways and Means, No. 3, 303-313 Sullivan, Robert P. Market Value Accounting— Neloms, Karen Hegge. In Print, No. 1, 139-141 Salvation or Apocalypse?, No. 2, 179-186 O’Byrne, Stephen F. Linking Management Sylvestre, Anne Jeannette, and Strobel, Caroline Performance Incentives to Shareholder D. Writing Off Impaired Long-Lived Assets: Wealth, No. 1, 91-99 Discussion Memorandum Outlines Options, Pacter, Paul. Consolidated Financial No. 3, 333-343 The Journal of Corporate Accounting and Finance/Summer 1992 Index to Volume 3 Walker, David M. Fiduciaries of Qualified Plans EDGAR Scrutinized for Decisions on Insurance- EDGAR—The SEC’s Solution to a Tidal Wave of Related Employee Plan Investments, No. 3, Paper, David Hodgson and Steve Muzzio, 375-378 No. 2, 197-206 White, Lawrence J. Pro: Market Value Accounting Is a Vital Information System, EDI No. 3, 317-325 The Benefits of EDI and EFT in Payment Wyatt, Arthur R., Alper, Merlin L., Peters, Generation and Cash Application Processes, AulanaL., andSorter, George H. Roundtable: Mary McKenney, No. 1, 101-117 Is FASB Making the Grade?, No. 2, 207-215 EITF Acquisitions A Hedge or Not a Hedge? EITF 91-4 Tried to Tax Treatment of Takeover Costs: Was the Answer the Question, David A. Rane, No. 3, Merger Friendly or Hostile?, Ray A. Knight 279-284 and Lee G. Knight, No. 1, 57-64 Employee Benefits Alternative Minimum Tax All Benefits Are Not Equal: Looking for Low- How to Deal with the Earnings Adjustment to Cost Alternatives, George Kaspar, No. 4, the AMT, Ray A. Knight, Lee G. Knight, and 475-488 Debra C. Phebus, No. 2, 225-238 Environmental Cleanup Costs Capital Input Making Cost Control a Reality at Cleanup Sites, Including Capital Input within Total Thomas A. Matunas, No. 3, 357-363 Productivity Measurement, Alan I. Stainer, No. 2, 239-247 Executive Information System CMOs How to Plan and Implement an Executive A Corporate Investor’s Guide to REMICs and Information System, Bonnie Hauser and CMOs, Robert S. Siegel and Dorsey L. Baskin, David H. Weiss, No. 1, 83-89 Jr., No. 1, 39-56 Executive Stock Options Corporate Governance Accounting for Executive Stock Options: Trends and Implications for Shareholder Valuation Alternatives, Eric Scoones and Involvement in Corporate Governance, Susan Eichen, No. 3, 267-277 Jonathan M. Hoff and Lawrence J. Reina, No. 4, 397-416 FAS 5 Who Said What at the SEC Conference on How to Apply FAS 5, “Accounting for Corporate Governance and American Contigencies,” to Environmental Liabilities, Economic Competitiveness, Cathy Cole, No. Debra A. Rosell, No. 4, 447-457 4, 389-396 FAS 96 Current Valuation FASB Proposes Relief for Sufferers of FAS 96, What Is the Real Value of Those Assets? Practical Ted D. Skekel, No. 2, 167-177 Applications of Current Valuation, Alfred M. King, No. 4, 417-427 FAS 106 Looking to the Assumptions behind the Numbers Disclosure on Retiree Health Benefits for FAS 106, MD&A Disclosure, “Through the Eyes of Dwight S. Bell, No. 4, 459-474 Management”—In the Matter of Caterpillar, Inc., Emanuel D. Strauss, No. 4, 383-388 The Journal of Corporate Accounting and Finance/Summer 1992 Index to Volume 3 FAS 109 International Issues FAS 109: Less Complex Computation But More A Guide to Understanding Japanese Corporate Complex Judgment Required to Accounting Finance, Sharon L. Bush, No. 1, 65-73 for Income Taxes, J. Ralph Byington, No. 4, Some Responses tothe International Accounting 429-446 Standards Committee’s Exposure Draft on “Comparability of Financial Statements”, FASB Gary A. Miller and William Donnelly, No. 1, Accounting for Income Taxes, Paul Munter, No. 75-81 1, 125-128 Consolidated Financial Statements: New FASB IRS Rules?, Paul Pacter, No. 2, 147-166 Asset Purchase Rules, Caroline D. Strobel, No. Contributions and Historical Treasures, Paul 4, 503-504 Munter, No. 1, 128-129 Corporate-Individual Taxation, Caroline D. Financial Instruments, Consolidations, and Strobel, No. 4, 505-506 Other Matters, Elizabeth M. McCarthy, No. Fiduciaries of Qualified Plans Scrutinized for 3, 369-374 Decisions on Insurance-Related Employee Financial Instruments, Elizabeth M. McCarthy, Plan Investments, David M. Walker, No. 3, No. 4, 496-499 375-378 Income Taxes, Financial Instruments, and Other Foreign Taxation, Caroline D. Strobel, No. 4, Projects, Elizabeth M. McCarthy, No. 2, 253- 504-505 260 Legislative Agendas, Cesar Clavero, No. 1, 131- Proposed Interpretation, Paul Munter, No. 1, 133 130 National Starch Upheld, Cesar Clavero, No. 1, Reinsurance Agreements, Elizabeth M. 133-134 McCarthy, No. 4, 500-501 Tax Legislation: How the Wind Is Blowing, Reinsurance Arrangements, Paul Munter, No. Rachelle B. Bernstein, No. 2, 261-264 1, 129-130 Right of Setoff, Elizabeth M. McCarthy, No. 4, Management Performance Incentives 499-500 Linking Management Performance Incentives Roundtable: Is FASB Making the Grade?, Merlin to Shareholder Wealth, Stephen F. O’Byrne, L. Alper, Aulana L. Peters, George H. Sorter, No. 1, 91-99 and Arthur R. Wyatt, No. 2, 207-215 Stock Compensaiion, Elizabeth M. McCarthy, Market Value Accounting No. 4, 495-496 Con: Market Value Accounting Boils Down to “Trust Me” Values, Donna J. Fisher, No. 3, Financial Statements 327-332 Consolidated Financial Statements: New FASB Is the Financial Services Industry a Barometer?, Rules?, Paul Pacter, No. 2, 147-166 No. 3, 315-316 Market Value Accounting—Salvation or Hedging Apocalypse?, Robert P. Sullivan, No. 2, 179- A Hedge or Not a Hedge? EITF 91-4 Tried to 186 Answer the Question, David A. Rane, No. 3, Moving Toward Market Value Accounting, Cathy 279-284 Cole, No. 3, 365-368 Pro: Market Value Accounting Is a Vital Impaired Assets Information System, Lawrence J. White, No. Writing Off Impaired Long-Lived Assets: 3, 317-325 Discussion Memorandum Outlines Options, Anne Jeannette Sylvestre and Caroline D. Medical Benefits Strobel, No. 3, 333-343 Looking to the Assumptions behind the Numbers The Journal of Corporate Accounting and Finance/Summer 1992 Index to Volume 3 on Retiree Health Benefits for FAS 106, Holleman and John C. Canfield, No. 1, 3-11 Dwight S. Bell, No. 4, 459-474 Retiree Medical Benefits: Making the Fund or SEC Finance Decision, Ethan E. Kra and William Current SEC Enforcement Actions and Other A. Bader, No. 3, 285-301 Disclosure Issues, Cathy Cole, No. 2, 249- 252 Productivity Measurement EDGAR—The SEC’s Solution to a Tidal Wave of Including Capital Input within Total Paper, David Hodgson and Steve Muzzio, Productivity Measurement, Alan I. Stainer, No. 2, 197-206 No. 2, 239-247 Executive Compensation Disclosure and Small Business Proposals, Cathy Cole, No. 4, 489- REMICs 493 A Corporate Investor’s Guide to REMICs and MD&A Disclosure, “Through the Eyes of CMOs, Robert S. Siegel and Dorsey L. Baskin, Management”—In the Matter of Caterpillar, Jr., No. 1, 39-56 Inc., Emanuel D. Strauss, No. 4, 383-388 Moving Toward Market Value Accounting, Cathy Retirement Cole, No. 3, 365-368 Early Retirement Incentives: What Are the 1991 SEC Form 10-K Checklist—Part II, Cathy Costs?, Kenneth L. Friedman, No. 2, 187- Cole, No. 1, 13-37 195 Recent Staff Comments on Environmental Costs, Looking to the Assumptions behind the Numbers Cathy Cole, No. 1, 119-124 on Retiree Health Benefits for FAS 106, Who Said What at the SEC Conference on Dwight S. Bell, No. 4, 459-474 Corporate Governance and American Postretirement Benefits Accounting—Study Economic Competitiveness, Cathy Cole, No. Analyzes Ways and Means, J. Ralph 4, 389-396 Byington and Deana R. Nance, No. 3, 303- 313 Value Retiree Medical Benefits: Making the Fund or Which Activities Add Value and Which Don’t?, Finance Decision, Ethan E. Kra and William Scott M. Shafer and Frank Collins, No. 2, A. Bader, No. 3, 285-301 217-224 Savings Plans Workers’ Compensation Savings Plan Investments—How Far Does the How To Get Workers’ Compensation Costs in Employer’s Responsibility Go?, Linda P. Line, David Mohrman, No. 3, 345-356 The Journal of Corporate Accounting and Finance/Summer 1992