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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	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
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 Vincent Ryan	Death by Committee? As SEC and Treasury Department committees on financial reporting and auditing near their conclusions, it looks like the former may be more fruitful than the latter.
CFO February 1, 2003 Tim Reason	Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.
Entrepreneur August 2004 Stephen Barlas	Out of Sight Stock options can stay off your balance sheet--for now. The Stock Option Accounting Reform Act seeks an economic impact study and provisions for small businesses.
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.
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 February 1, 2008 Marie Leone	Facing Up to Fair Value Companies can expect to book more contingent liabilities, and at a higher cost than in the past.
Investment Advisor September 2007 Melanie Waddell	Simplifying Financial Reporting An SEC committee takes the first stab at a huge task under SOX.
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.
IndustryWeek March 1, 2002 John S. McClenahen	Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely...
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 September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
CFO August 1, 2003 Craig Schneider	Who Rules Accounting? Congress muscles in on FASB -- again.
CFO April 1, 2011 Robert Pozen	A Three-Step Plan for CFOs How to help your audit committee work more effectively.
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?
Real Estate Portfolio May/Jun 2002 Taube & Yungmann	Promoting Transparency in Joint Venture Financial Reporting and Disclosure Joint venture arrangements have become an integral part of the business model of many real estate companies, and financial statement preparers and users have worked toward achieving a satisfactory level of transparency...
InternetNews July 20, 2004 Roy Mark	House Votes to Block Stock Option Expensing The U.S. House of Representatives approved legislation supported by the tech industry to pre-empt a proposed federal accounting regulation calling for corporations to deduct the cost of all employee stock options from their profits.
CFO October 1, 2010 Stuart & Johnson	Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution.
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.
CFO November 1, 2011 David M. Katz	FASB as Private-Company Standards-Setter? A proposed new council would report to FASB, an idea at odds with another recent high-level recommendation.
AFP eWire August 28, 2006	New Form 990 Might Include Fundraising Cost Reporting An IRS advisory committee has recommended seven guidelines for restructuring and revising the Form 990, including potential changes to fundraising cost reporting.
CFO October 1, 2003	Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate.
CFO January 1, 2009 Alix Stuart	Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.
CFO July 1, 2005 Alix Nyberg Stuart	A GAAP of Their Own Private companies seeking a wholesale exemption from FASB's accounting rules are likely to be disappointed.
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 October 1, 2007	The Battle for Influence Letter to the editor: The SEC Rules... Far from Settled... Still Hitting the Ceiling... etc.
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 May 1, 2003 Arthur Levitt	You Are the Guardians Former SEC chairman Arthur Levitt offers some pointed advice on how to restore confidence in corporate accounting.
CFO September 1, 2005 Lori Calabro	Getting Involved Some CFOs are speaking up about public-policy issues -- and getting results... CFOs on the Move...
CFO February 1, 2003 Julia Homer	Rule-makers The stage is set for a major shift in accounting practice.
BusinessWeek March 1, 2004 Louis Lavelle	Options: A Modest Proposal Why not expense part of the cost at grant and the rest at expiration?
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.
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.
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 May 15, 2012 Sarah Johnson	FASB Stands Pat on Reviled Tax Rule Despite widespread opposition to the standard governing uncertain tax positions, FIN 48 won't go through the board's rulemaking process again.
The Motley Fool September 3, 2004 Chris Mallon	Optional No Longer Expense-free option grants are a thing of the past, thanks to the Financial Accounting Standards Board's (FASB) new rule.
CFO September 1, 2008 David M. Katz	Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era.
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 August 1, 2002 Andrew Osterland	Pay for Nonperformance? Executive compensation practices won't change until accounting rules for options are fixed.
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.
National Real Estate Investor May 1, 2007 Todd Davis	Leasing Changes Afoot Spurred on by the SEC, the FASB is evaluating lease accounting standards with the intent to revise them. The key issue lies in the distinction between capital leases and operating leases.
The Motley Fool December 17, 2004 Bill Mann	Yes, Options Really Are an Expense The Financial Accounting Standards Board stares down the tech lobby and mandates that employee stock options must be expensed.
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.
Knowledge@Wharton	Tangible Agitation Over a Proposal on Intangible Assets Beefing up the disclosure of intangible assets would potentially yield greater transparency, enabling the investment communities to make better decisions about their capital. Should companies be required to disclosure information about their intangible assets to investors?
CFO June 1, 2010 Sarah Johnson	What's New? Don't Ask The pace of accounting rule changes is beginning to wear on finance staffs.
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.
Knowledge@Wharton February 12, 2003	A "Perfect Storm" of Circumstances Batters Corporate Pension Plans Questions raised about accounting for pension funds have prompted some Wharton faculty and other experts to ask if rules promulgated by the Financial Accounting Standards Board, as well as the Internal Revenue Code itself, may have played a significant part in the strife.
CFO December 1, 2004 Kris Frieswick	Is Fair Value Flawed? Some say FASB's reform proposals for merger-and-acquisition expense-reporting could stifle corporate management planning.