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BusinessWeek December 9, 2010 Yalman Onaran	An International Spat Over Bank Bookkeeping A dispute between the U.S. and international accounting standards boards is holding up a global agreement.
CFO February 1, 2003 Tim Reason	Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.
CFO October 1, 2010 Leone & Stuart	Keeping Cool on the Hot Seat Departing Financial Accounting Standards Board chairman Robert Herz takes a look back at his tenure.
CFO October 1, 2010 Stuart & Johnson	Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution.
CFO August 1, 2007 Kate O'Sullivan	The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before.
CFO January 1, 2008 Sarah Johnson	Long Live the King? As international accounting standards close in on GAAP, the U.S. standard-setter considers its mortality.
Knowledge@Wharton	You Say IASB, I Say FASB, You Say... A description of efforts to harmonize U.S. and international accounting standards, and shifts in the accounting profession caused by recent scandals.
CFO April 1, 2009 Leibs & Leone	The Blame Game Goes into Overtime The debate over the fairness and value of fair-value accounting intensified last month as lawmakers took accounting rule-setters to task for the role that fair value has allegedly played in the current economic crisis.
CFO February 1, 2003 Abe de Ramos	Standards Bearer The chairman of the IASC, Paul Volcker, shares some caustic comments on stock options, corporate boards, and the relative merits of GAAP.
CFO August 1, 2003 Craig Schneider	Who Rules Accounting? Congress muscles in on FASB -- again.
CFO April 1, 2008 Alan Rappeport	One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications.
Real Estate Portfolio Special Issue 2005 Yungmann & Agarwal	One World, One GAAP Global businesses and international investors are increasingly demanding accounting information that they can understand when running businesses and making investment decisions on a worldwide basis.
Investment Advisor November 2009 D.J. Gannon	Why Adopt Global Standards, Anyway? The reality is that the development of identical standards was never the intended result of convergence.
CFO December 1, 2009 Marie Leone	Convergence vs. Conversion The notion of U.S. companies switching to international financial reporting standards (IFRS) over the next few years might become moot if efforts to converge U.S. and international accounting standards are successful.
The Motley Fool July 7, 2004 Bill Mann	Buffett Rips Congress on Options Why just counting the options given to the top five execs is a dumb, dumb idea.
CFO October 1, 2007 Michelle Leder	Rewriting the Rules Everything you thought you knew about accounting is about to change. Is there any reason to smile? This is the third of a three-part series examining the state of accounting five years after passage of the Sarbanes-Oxley Act.
CFO February 1, 2011 Kate O'Sullivan	The Faces Are New, but the Agenda Is Not Just in time for The Dodd-Frank Wall Street Reform and Consumer Protection Act, CFOs have some new names to learn as two major regulators welcome fresh leadership.
CFO Tim Reason	On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business...
CFO December 1, 2007 Sarah Johnson	Playing By Fewer Rules One way to simplify accounting rules? Apply them consistently across industries.
CFO September 1, 2008 Tim Reason	International Accounting Standards Board Chairman Sir David Tweedie The overseer of a coming accounting revolution opines on U.S. companies' inevitable, eventual shift to IFRS.
CFO June 15, 2012 Kathleen Hoffelder	New Board for Private GAAP Finance chiefs of privately held companies will no longer be faced with the difficult and costly task of applying public accounting standards to their situations.
The Motley Fool December 28, 2004 Jim Schoettler	Uncovering the Billion-Dollar Secret Traditional stock option accounting practices lead companies to overstate their net income. Here is a look at how significant these overstatements are, who's responsible for fixing the problem, and what they're doing about it to place themselves and their investors in an advantageous position.
HBS Working Knowledge January 23, 2006 Cynthia D. Churchwell	Financial Reporting Goes Global As business goes global, pressure is increasing for adoption of a single set of accounting standards worldwide. Harvard professor Gregory Miller discusses this trend and India's unique position to be a leader in the international accounting environment.
CFO August 1, 2003 Julia Homer	Days of Future Past A year after the passage of Sarbanes-Oxley, Congress has proposed a bill that undercuts the intent of the legislation.
CFO September 1, 2006 Alix Nyberg Stuart	Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away?
National Real Estate Investor September 1, 2004 Scott Farb	The Trickle-Down Effect of Sarbanes-Oxley Real estate private equity funds are finding themselves in an overly regulated, ever-changing and immensely complex climate when it comes to financial reporting and accounting issues.
CFO July 15, 2008 Leibs & Reason	IFRS and When The SEC may decide soon whether and when U.S. companies will switch to international accounting standards. And it's a good thing, as panic from not knowing the date is percolating.
HBS Working Knowledge November 3, 2003 Jim Heskett	Can Investors Have Too Much Accounting Transparency? The collapse of companies like Enron and WorldCom cost investors tens of billions of dollars. But that amount may be dwarfed by the cost of conforming to new laws driven by those corporate scandals -- laws that are intended to protect investors.
BusinessWeek January 9, 2006	A New Abacus For Pensions The Financial Accounting Standards Board rules on post-retirement accounting are changing. Benefits could suffer.
CFO	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
CFO November 1, 2008 Alix Stuart	No Market, No Problem FASB and the SEC remind companies that they still can use management assumptions in fair-value analyses.
IndustryWeek May 1, 2004 John S. McClenahen	FASB Options Rule Draws Rants, Raves Manufacturing and tech trade associations attack the FASB proposed rule changes for booking stock options and other share-based payments.
CFO September 1, 2012 Kathleen Hoffelder	SEC Report Backs Away from Convergence The commission's staff expresses hesitation about merging international standards and U.S. GAAP.
CFO September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
BusinessWeek April 26, 2004	How Expensive Will Expensing Options Be? A talk with accounting expert Pat McConnell on the impact of stock options on earnings
Financial Advisor March 2008 Alan Lavine	Apples To Apples Expect a pop in equity valuations, increased liquidity and lower trading costs as foreign companies list stocks in the United States using International Financial Reporting Standards.
CFO March 1, 2004 A CFO Interview	New World Order IASB chairman Sir David Tweedie says global accounting standards are within reach.
BusinessWeek March 1, 2004 Capell & Henry	When Bankers Keep Saying Non The French are thwarting the adoption of global accounting standards. With the standardization, investors worldwide would finally be able to compare -- and trade -- thousands more companies, be they brewers in Mannheim, Melbourne, or Milwaukee.
CFO April 1, 2008 Sarah Johnson	Goodbye GAAP It's time to start preparing for the arrival of international accounting standards.
IndustryWeek March 1, 2002 John S. McClenahen	Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely...
Knowledge@Wharton	How Foreign Firms Can Attract U.S. Investors: Overcoming 'Home Bias' There are clearly substantial benefits to foreign firms that are able to attract U.S. investors in terms of lowering the cost of capital.
PC World August 2002 Richard Morochove	Good Low-Cost Accounting Simply Accounting 9 is a solid value for small business accounting.
CFO February 1, 2008 Alix Stuart	A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements.
The Motley Fool September 15, 2004 Bill Mann	Exhausting Every Option The International Employee Stock Option Coalition, a high tech industry lobbying group in Washington D.C., plays its latest gambit on trying to de-claw options expensing.
The Motley Fool October 14, 2004 Bill Mann	Stock Options: Pause to Reload The FASB delays stock option expensing by six months. That's just more time for Big Tech to lobby.
Reason January 2005 Julian Sanchez	Fannie Business An investigation by the Office of Federal Housing Enterprise Oversight found that Fannie Mae systematically misapplied generally accepted accounting practices and manipulated earnings reports to maintain an aura of stability.
CFO Lori Calabro & Alix Nyberg	The Global 100 The kingmakers, deal breakers, and power brokers that shape finance.
Entrepreneur August 2004 C.J. Prince	Raise Your Voice A new Small Business Advisory Committee promises to give small businesses a say in accounting standards. But will it help?
U.S. Banker July 2009 Joseph Rosta	FASB Waves Goodbye to "Qs" The Financial Accounting Standards Board has decided to eliminate the concept of qualified special purpose entities.
BusinessWeek June 5, 2006 Nanette Byrnes	You May Be Liable For That Lease The Financial Accounting Standards Board review of lease accounting standards could really hammer retailers.