0
0
Get expert guidance from the best financial reports.
Accounting Trends & Techniques provides CPAs with a wealth of information not found anywhere else. For instance, there are highlights of financial reports from 600 different companies, which gives you an exclusive opportunity to compare your financial reporting methods with those of your peers in the industry. Every aspect of today’s economic environment, business and market conditions and financial reporting practices are covered in Accounting Trends & Techniques.
With the diverse selection of annual reports from software and telecommunications companies to retail and service based organizations, Accounting Trends & Techniques offers you a wealth of knowledge.
Accounting Trends & Techniques provides you with:
Current list of top companies. You get a look at the best practices of established, traditional companies as well as newer firms. Featured companies include: ALLTEL Corporation, Armstrong Holdings, Cendant Corporation, Goodrich Corporation, Nextel Communications, Inc., Paychex Inc., Scientific-Atlanta, Starwood Hotels & Resorts Worldwide, Inc., Trump Hotels & Casino Resorts, Inc., Veritas Software Corporation, XO Communications, Inc.
A&A pronouncements and standards index. Completely revised and updated, this index cross references all pronouncements discussed in the narration portion of each section.
The appendix. The appendix has been revised to contain two separate listings of company names, one in numerical order and one in alphabetical order. All 600 companies are shown with the ending month of their fiscal years.
Online Subscription - AICPA RESOURCE: Accounting & Auditing Literature
Your subscription includes content updates and unlimited online access for 1 year.
AICPA RESOURCE: Accounting & Auditing Literature - your core accounting and auditing library online - is now customizable to suit your preferences, or your organization’s needs. Click here for more information. Multi-user subscriptions are available for this title; please call 888-777-7077 for more information.
Companies Selected for Survey
1.01
This section is concerned with general information about the 600 companies selected for the survey and with certain accounting information usually disclosed in notes accompanying the basic financial statements.
1.02
All 600 companies included in the survey are registered with the Securities and Exchange Commission (SEC). Many of the survey companies have securities traded on one of the major stock exchanges—81% on the New York and 2% on the American. The remaining 17% were traded on “over-the-counter” exchanges.
1.03
Each year, companies are selected from the latest Fortune 1000 listing to replace those companies that were deleted from the survey (see the Appendix of 600 Companies for a comprehensive listing of the 600 companies as well as those that were added and removed in this edition). Companies are deleted from the survey when they have either been acquired, have become privately held (and are, therefore, no longer registered with the SEC), or have ceased operations.
1.04
Table 1-1: Industry Classifications
|
2005 |
2004 |
Advertising, marketing |
2 |
2 |
Aerospace |
17 |
17 |
Apparel |
13 |
15 |
Beverages |
10 |
10 |
Building materials, glass |
8 |
8 |
Chemicals |
27 |
27 |
Computer and data services |
20 |
17 |
Computer peripherals |
7 |
8 |
Computer software |
11 |
9 |
Computers, office equipment |
11 |
11 |
Diversified outsourcing services |
11 |
10 |
Electronics, electrical equipment |
43 |
42 |
Engineering, construction |
14 |
12 |
Entertainment |
10 |
7 |
Food |
23 |
23 |
Food and drug stores |
17 |
16 |
Food services |
10 |
9 |
Forest and paper products |
19 |
20 |
Furniture |
11 |
10 |
General merchandisers |
9 |
10 |
Health care |
11 |
10 |
Homebuilders |
7 |
4 |
Hotels, casinos, resorts |
6 |
7 |
Industrial and farm equipment |
36 |
36 |
Medical products and equipment |
12 |
13 |
Metal products |
18 |
19 |
Metals |
15 |
15 |
Mining, crude-oil production |
12 |
14 |
Miscellaneous |
5 |
6 |
Motor vehicles and parts |
14 |
15 |
Network communications |
6 |
7 |
Petroleum refining |
14 |
14 |
Pharmaceuticals |
10 |
10 |
Publishing, printing |
21 |
21 |
Rubber and plastic products |
7 |
7 |
Scientific, photographic, and control equipment |
19 |
19 |
Semiconductors |
14 |
14 |
Soaps, cosmetics |
7 |
7 |
Specialty retailers |
18 |
18 |
Telecommunications |
12 |
16 |
Temporary help |
5 |
5 |
Textiles |
4 |
4 |
Tobacco |
5 |
6 |
Toys, sporting goods |
2 |
2 |
Transportation equipment |
4 |
4 |
Trucking, truck leasing |
5 |
5 |
Waste management |
3 |
3 |
Wholesalers |
15 |
16 |
Total Companies |
600 |
600 |
1.05
Table 1-2 indicates the relative size of the survey companies as measured by dollar amount of revenue.
1.06
Table 1-2: Revenue of Survey Companies
|
2005 |
2004 |
2003 |
2002 |
Less than $100,000,000 |
21 |
16 |
23 |
23 |
Between $100,000,000 and $500,000,000 |
34 |
40 |
41 |
44 |
Between $500,000,000 and $1,000,000,000 |
35 |
43 |
52 |
55 |
Between $1,000,000,000 and $2,000,000,000 |
103 |
105 |
110 |
128 |
Between $2,000,000,000 and $3,000,000,000 |
80 |
82 |
77 |
64 |
Between $3,000,000,000 and $4,000,000,000 |
44 |
42 |
42 |
46 |
Between $4,000,000,000 and $5,000,000,000 |
34 |
39 |
43 |
40 |
Between $5,000,000,000 and $10,000,000,000 |
99 |
93 |
91 |
84 |
More than $10,000,000,000 |
150 |
140 |
121 |
116 |
Total Companies |
600 |
600 |
600 |
600 |
Copyright © American Institute of Certified Public Accountants, Inc. All Rights Reserved
January 2007
Customer Service
Customer Service
Customer Service
Back to Browsing Products