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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.
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.
CFO Tim Reason	On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business...
Real Estate Portfolio Jul/Aug 2002	GAAP Net Income Measures Up Investors trying to decipher the key metric for measuring real estate companies got a hand recently from NAREIT's Board of Governors, which took a step affirming net income computed under generally accepted accounting principles as the primary earnings measure for real estate companies.
Investment Advisor November 2009 D.J. Gannon	Small World Financial reporting standards will eliminate many of the adjustments investment advisors historically have made to allow companies' financials to be more comparable internationally.
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 June 1, 2008 Scott Leibs	Principles vs. Practices A new study says chief financial officers think financial statements are too complex for the average investor.
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.
Real Estate Portfolio Mar/Apr 2004	Meeting Higher Standards In my view, we have two key requirements that REITs must meet. First, we must ensure that the financial statements of publicly traded real estate companies are comparable to the rest of corporate America. Second, it is vital that financial reporting be consistent among all companies in our industry.
U.S. Banker April 2008 Karen Krebsbach	What's Delaying the SEC on IFRS? How many decades will it take the SEC to mandate IFRS over the U.S. Generally Accepting Accounting Principles?
CFO April 1, 2008 Alan Rappeport	One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications.
CFO September 1, 2012 Kathleen Hoffelder	Mind the GAAP Alternatives More accounting options for small and mid size companies are on the way.
CFO April 1, 2008 Sarah Johnson	Goodbye GAAP It's time to start preparing for the arrival of international accounting standards.
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.
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 August 1, 2007 Kate O'Sullivan	The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before.
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 January 1, 2009 Alix Stuart	Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.
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.
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 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	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
Real Estate Portfolio May/Jun 2001 Yungmann & Taube	FFO: Earnings or Cash Flow? In 1991, funds from operations (FFO) was defined by NAREIT and became widely used by the industry. Users of the industry's financial statements have accepted FFO as a starting point from which to analyze the historical, as well as prospective profitability and value of companies...
CFO March 1, 2012 Sarah Johnson	Could Its IFRS Delay Strip the SEC of Power? International standards group gently prods the SEC to step up its involvement.
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 September 1, 2009 Jason Karaian	The Silent Treatment Regulators think that companies are too shy when it comes to airing their views on fundamental accounting issues.
CFO February 1, 2008 Alix Stuart	A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements.
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 October 1, 2008 Marie Leone	Convergence Divergence Critics question the entire rationale for adopting international financial reporting standards.
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.
CFO October 1, 2010 Stuart & Johnson	Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution.
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.
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.
Real Estate Portfolio May/Jun 2002 William D. Sanders	Working Toward Improved Disclosure Every publicly traded real estate company shares the responsibility to provide clear, transparent financial information to investors...
Knowledge@Wharton	A Rescue Plan to Save the Beleaguered Accounting Industry A new book called Building Public Trust: The Future of Corporate Reporting does not break much new ground, but it does an admirable job of tying together a number of topics that have challenged the accounting industry and providing a framework for financial reporting in the future.
CFO August 1, 2003 Craig Schneider	Who Rules Accounting? Congress muscles in on FASB -- again.
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.
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 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 September 1, 2006 Alix Nyberg Stuart	Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away?
CIO June 10, 2009 Chris Feenstra	Global Accounting Rule Shift CIOs should plan now for the proposed switch to International Financial Reporting Standards.
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...
CFO December 1, 2007 Sarah Johnson	Playing By Fewer Rules One way to simplify accounting rules? Apply them consistently across industries.
CFO March 2009 Leone & Reason	How Extreme Is the Makeover? Two years from now, balance sheets might not balance.
CFO February 1, 2003 Julia Homer	Rule-makers The stage is set for a major shift in accounting practice.
CFO May 1, 2008	Standards and Lack Thereof Readers write to say that "convergence" is a misnomer; consumer-driven health plans are a cost shift, not a cost control; the Web 2.0 world can expect to be downsized; small companies don't understand cash-flow statements; and more.
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.
Real Estate Portfolio Jan/Feb 2001 Yungmann & Taube	Proposed New Rules for Cost Capitalization This article summarizes the pitfalls and potential benefits of the proposal, but more importantly, it calls for action on the part of NAREIT's membership...