Accounting for Employee Stock Option Schemes
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Employee stock options schemes are not cost free to the employer. However, under certain circumstances employers did not have to account for costs in the accounts. This 7 page paper considers how and why employee stock options schemes were used and accounted for and considers the impact of FASB 123 which introduced the concept of the fair value method accounting for employee stock options as the preferred method above ARP 25 which had out forward the intrinsic value method. The paper also considered the impact and likely result of FASB 123 (R). Real company figures are used to illustrate the differences. The bibliography cites 7 sources.
Filename: TEfasb123.rtf

Accounting for Equity Investment Securities
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5 pages. This research paper is an informational tool on the topic of accounting for equity investment securities held as assets with emphasis on recognition, decognition and holding of the securities. These will be described in detail regarding the accounting for equity investment securities before the existence of SFAS 115. Bibliography lists 5 sources.
Filename: JGAsfas1.rtf

Accounting for Goodwill
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A 3 page paper discussing the audit approach for a case in which a company seeks to overstate assets and disguise a loss on discontinued operations. The paper uses FASB Statements No. 141 and 142 to conclude that details need to be disclosed and that the auditor must issue a qualified or adverse opinion if it is not. Bibliography lists 5 sources.
Filename: KSacctGdwl.rtf

Accounting for Goodwill
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5 pages. 'Accounting for goodwill presents the accountant with no particular difficulties'. This statement is discussed critically, and is answered in relation to the relevant accounting codes. Particular points are suggested with examples from companies as a way to better understand exactly what goodwill accounting is. Bibliography lists 5 sources.
Filename: JAgdwlac.rtf

Accounting for Leasehold Interests
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This 4 page paper looks at how and why A leasehold interest might have a value and why it is regarded as a depreciating asset and how this dealt with in terms of valuations. The bibliography cites 3 sources.
Filename: TElease3.rtf

Accounting for Manufacturing Variance
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A 3 page management accounting paper. Miracle Lights, Inc. has specific standards set for the costs associated with manufacturing its Brightlite line of lighting products. It has experienced variance in the costs of manufacturing, specifically in the price of the raw materials used to produce a case of product and in the amount of raw material used in a case. The purpose here is to examine variances in each. Bibliography lists 1 source.
Filename: KSacctMgmtMat.rtf

Accounting for Overheads
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This 6 page paper is written in two parts. The first part discusses the arbitrary nature of overhead recovery, arguing that it is merely a way in which to get back indirect expense incurred by business and can never be regarded as correct or equitable. The second part of the paper looks at activity based costing and how this can add value to the organisation and help performance improvements. The bibliography cites 6 sources.
Filename: TEoverh.rtf