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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. |
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. |
CFO September 1, 2006 Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
U.S. Banker March 2009 Joseph Rosta |
FASB Hesitates, SEC Stands Still on Fair Value The banking industry wins a minor skirmish in the fair value war when the Financial Accounting Standards Board turned down a proposed amendment that would have expanded controversial fair value/mark-to-market practices in the financial sector. |
CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
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. |
BusinessWeek January 30, 2006 Nanette Byrnes |
Retiree Accounting: More Than Meets The Eye Companies may soon be forced to put their unfunded pension and other retiree benefit promises on their balance sheets. |
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. |
BusinessWeek January 9, 2006 |
A New Abacus For Pensions The Financial Accounting Standards Board rules on post-retirement accounting are changing. Benefits could suffer. |
Investment Advisor October 2005 Grau & Grable |
The Wisdom of the Crowd Yes, buyers are paying more for financial advisory practices. But we can learn much from these wise buyers. |
CFO September 1, 2008 David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
Financial Planning May 1, 2005 David Grau |
Deal Breakers What are the problems that derail purchases of financial advisory practices, and how can you avoid them. |
PHONE+ May 4, 2009 William Bosco |
Lease Accounting: Changes the IT Industry Should Know The FASB and its sister organization, the International Accounting Standards Board (IASB), are working jointly to develop a new model for the recognition of assets and liabilities arising under lease contracts. |
CFO November 1, 2010 Marie Leone |
Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up? |
CFO August 1, 2003 Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
Inc. June 1, 2000 Jill Andresky Fraser |
Company for Sale by Owner -- or Maybe Not Business 101: Who should sell your company? You? A business broker? An investment banker? How to make the call... |
U.S. Banker February 2011 Rob Garver |
An M&A Resurgence? Not So Fast A flurry of bank merger activity at the end of 2010 raised hopes for more deals, but accounting rules requiring that acquired loans be marked to market could scare off many potential buyers. |
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. |
U.S. Banker November 2009 |
Consolidation Will Happen, But It Will Take a While There s little debate that the industry needs to shrink, but are enough buyers out there willing and able to swallow 1,500 to 3,000 banks? |
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. |
Inc. October 2005 Dalia Fahmy |
Deal Jitters? Now, more acquirers are buying insurance to ease their fears. |
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 |
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. |
The Motley Fool March 31, 2004 Bill Mann |
FASB: Ready to Rumble The Financial Accounting Standards Board announces it intends to require companies to expense stock options. |
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. |
BusinessWeek March 1, 2004 Louis Lavelle |
Options: A Modest Proposal Why not expense part of the cost at grant and the rest at expiration? |
Investment Advisor May 2008 Mark Tibergien |
Time of Reckoning In volatile times, the reality of practice valuations is exposed. |
The Motley Fool May 28, 2008 Tom Hutchinson |
Goldman Sachs Takes the High Ground The investment bank threatens to leave an international group over a proposed rule change for accounting. |
The Motley Fool October 2, 2008 Alex Dumortier |
Mark-to-Market Accounting: What You Should Know How does it work, and why is Congress pushing to suspend it? |
CFO November 1, 2011 Marielle Segarra |
New Leasing Proposals Continue to Draw Heat FASB and the IASB respond to criticism as they prepare a new exposure draft for lease accounting. |
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. |
BusinessWeek July 22, 2010 Bradley Keoun |
Bank Profits Are Worse Than They Look Two accounting adjustments made the bottom line bigger at the nation's six largest banks. |
Registered Rep. April 1, 2007 |
Hot Potato: Asset Manager Deal Boom Last year was a blockbuster for merger-and-acquisition activity in the asset-management sector -- buyers spent nearly $44 billion to purchase 191 firms managing more than $2.6 trillion, according to a recent research report. |
CFO April 15, 2012 Sarah Johnson |
Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue. |
Financial Planning February 1, 2005 David Grau |
Research Assignment When buying or selling a financial advisory firm, due diligence may be the most important thing you do before signing on the dotted line. |
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. |
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? |
Investment Advisor June 2007 Mark Tibergien |
Real Deals There's more activity than actual movement on the M&A front for financial advisory firms. |
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. |
Commercial Investment Real Estate May/Jun 2009 Fohrman & Lawson |
Buyer Beware While due diligence is always important, thorough and comprehensive due diligence is absolutely mandatory in down markets where opportunities are presented as bargains, and sellers are in a rush to close deals. |
CFO October 1, 2010 Stuart & Johnson |
Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution. |
CFO December 1, 2010 Marie Leone |
Taking the "Ease" Out of "Lease"? By doing away with operating leases, new accounting rules could bring billions of dollars back onto company balance sheets. |
CFO February 1, 2003 Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
Commercial Investment Real Estate Jan/Feb 2011 Frank N. Simpson |
Policy Watch Advice and news for CCIM designation holders on lobbying efforts. |
CFO January 1, 2009 Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009. |
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. |
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. |
Knowledge@Wharton |
M&A Activity: Back with a Whimper To some market watchers, a flurry of transactions signals a comeback for the merger and acquisition market, which has been in a slump for the past few years. But Wharton faculty and other experts say the M&A frenzy of the 1990s is unlikely to be repeated this time. |
The Motley Fool August 19, 2009 Morgan Housel |
The Blatant Opacity of Banks' Balance Sheets Accountants can be creative people. Bankers can be sneaky people. Put the two together, and funny things happen. |
CFO March 1, 2008 Kate Plourd |
CSI Pennsylvania A Pennsylvania district attorney uses Villanova accounting students to help root out financial crimes. |