0 Accounting Issues and Analyst Research David Zion, CFA, CPA Accounting Analyst (212) 538-4837...

1 Anything Remotely Related to Accounting  Written research  Pension Pressure... On Balance Sheets, Earnings and Cash Flows  Goodwill Impairments, Goodwill Going Bad  Focusing on Fair Value, Mark-to-Market Accounting  Derivatives Emerging from the Shadows, FAS 161 Increases Transparency  In Search Of... Other-Than-Temporary Impairments, More Write-Downs to Come?  Impairments, Not All Write-Offs Are Created Equal  Buyer Beware…Changing the Rules on M&A Accounting Again  Changing the Rules on Converts, Again, Earnings Weaker, Balance Sheets Healthier  The Magic of Pension Accounting, Part IV  Peeking Behind the Tax Curtain, FIN 48 Reveals Tax Risk  Accounting consultant  Customized product