Leonard Lorensen

• Accounting for liabilities
• Illustrations of accounting for environmental costs
• Illustrations of the disclosure by financial institutions of certain information about debt securities held as assets
• Illustrations of accounting for certain investments in debt and equity securities
• Illustrations of accounting for income taxes
• Illustrations of accounting for postemployment benefits
• Illustrations of accounting for postretirement benefits other than pensions
• Illustrations of disclosures about fair value of financial instruments
• Illustrations of financial reporting by entities in reorganization under the bankruptcy code
• Illustrations of management's discussion and analysis of financial condition and results of operations
• Illustrations of Reporting the results of operations
• Illustrations of the disclosure of information about financial instruments with off-balance sheet risk and financial instruments with concentrations of credit risk