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Share options and pensions may also come under fire.
The FASB and IASB have been exactly that, cleaning up rules on stock options and pensions, for example, against hostility from special interests.
Reporters at the Times see that newspaper circulation is dropping across the industry; that younger readers are not replacing older readers; that the Internet siphons classified advertising as well as readership; that their stock options and pensions, which are linked to the finances of the Times, are falling.
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The amount being sought is higher than previously thought and takes account of his annual £450,000 take-home package including bonus, share options and pension.
Dismissed by the board, she was given a $21m severance package as well as $21m in stock options and pension benefits.
That is why firms may exaggerate their one-off charges which will be ignored in order to boost ongoing future profits, which will be celebrated.As for share options and pension-fund appreciation, Mr Greenspan reckons that they are more than cancelled out by the mistreatment of expenditure on software and other information technology.
Since GAAP isn't perfect this method allows companies to ignore the cost of stock option grants, for instance Standard & Poor's has come up with a concept called core earnings to factor in things like options and pension programs.
In an op-ed piece in The New York Times, Buffett, the chief executive of diversified holding company Berkshire Hathaway, said the most "flagrant deceptions" have occurred in the world of stock options and pension accounting.
Instead of moderation, openness fostered more competition for bigger salaries, bonuses, options, shares and pensions, encouraged and promoted by newly minted "compensation consultants" and other so-called experts.
The oxymoron of the "entrepreneurial manager" is shown up by safety devices such as guaranteed bonuses, severance pay, hugely generous provisions if the company changes hands, perks, accelerated vesting of options and massive pensions contributions.
Mr. Raymond received a compensation package worth about $140 million last year, including cash, stock, options and a pension plan.
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