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CFO June 1, 2003 Ronald Fink |
Natural Performers Companies are increasingly relying on natural hedges to juggle currency risks. They are forsaking derivatives and matching revenues and costs for the same currency or offsetting losses in one currency with gains in another. |
CFO September 1, 2008 David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
CFO February 1, 2003 Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
FDIC FYI March 26, 2003 |
Derivatives Risk in Commercial Banking Derivatives serve an essential role in the U.S. and world economies but also present certain risks to the deposit insurance funds. This article explains what these risks are and describes how they are managed within commercial banking. |
CFO September 1, 2006 Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
Knowledge@Wharton February 12, 2003 |
The Changing Use of Derivatives: More Hedging, Less Speculation High-risk gambles like those that torpedoed Orange County, Gibson and P&G are far less likely than conservative plays meant to hedge against loss in underlying markets such as energy, commodities or currencies. |
CFO April 1, 2007 Roy Harris |
Say Again? An explosion in accounting errors -- in part reflecting the difficulties of today's complex rules -- has forced nearly a quarter of U.S. companies to learn the art of the restatement. |
CFO October 1, 2009 Randy Myers |
Boxed In The government's push to standardize over-the-counter derivatives could severely disrupt corporate hedging programs. |
Wall Street & Technology August 22, 2005 Maria Wakem |
Hedge Fund Accounting San Francisco-based Advent Software released Advent for Global Hedge Funds, a trading, partnership and fund accounting solution for large, complex funds. |
CFO August 1, 2007 Randy Myers |
Better Ways to Buy Treasury managers are teaming up with corporate purchasing agents to tame commodity risk. |
Financial Advisor March 2005 Cohen & Overgard |
So Many Hedge Funds ... So Little Time Similar to concerns about the myriad of mutual fund choices, investors face a similar dilemma about how to choose a successful hedge fund. Thus, selecting a hedge fund can be a daunting task, but not an impossible one for the educated investor. |
CFO November 1, 2008 Robert Hertzberg |
Can Companies Excel at Fair Value? Finance departments are using spreadsheets to tackle FAS 157, an approach few regard as optimum. |
The Motley Fool November 14, 2011 Travis Hoium |
Behind the Scenes of the Market: Derivatives and Risk How risk is calculated and the way derivatives are really traded. |
HBS Working Knowledge March 20, 2006 Ann Cullen |
Unlocking Your Investment Capital Many companies can double or even triple their capacity to invest in strategic assets and competencies by properly managing their risk balance sheet. |
Finance & Development June 2009 Randall Dodd |
Playing with Fire Firms across the spectrum of emerging markets entered into exotic derivative contracts that caused massive losses |
Wall Street & Technology January 24, 2006 Paul Allen |
Trading Gets Exotic As the search for higher returns and diversification has sparked a surge in alternative investments, financial firms are working to establish a technology infrastructure capable of managing an acceptable balance between risk and reward. |
CFO September 1, 2003 Hilary Rosenberg |
Compromising Positions Will credit derivatives encourage more lending, or will they harm the interests of borrowers? |
U.S. Banker August 2001 John Hackett |
Credit Derivatives Hit a Snag After years of booming growth, the market in these hedging tools dropped in the first quarter, but the consensus is that they're too good to keep down. Includes statistics on the biggest bank participants. |
The Motley Fool December 17, 2004 Bill Mann |
Fannie Mae's Institutional Arrogance Pity that Fannie's management decided to test the limits of an implied Federal guarantee. Even if the government did step in and back Fannie and Freddie paper, there's not a chance that it'd back the equity. |
Real Estate Portfolio May/Jun 2008 Ryan Chittum |
From Alpha to Beta Sophisticated concepts of hedging alpha risk with beta, long familiar in the hedge fund world, are largely absent from real estate investing. |
Financial Planning July 1, 2005 Donald Jay Korn |
How Super Are Hedge Funds? They're today's happening investment, but advisers and clients who are swooning over hedge funds should bear in mind that there are many reasons these super-investments don't deserve their glorified image. |
Wall Street & Technology April 14, 2006 Govind Sandhu |
Beyond Registration Persistent compliance efforts may be one of the most critical investments in the success of today's hedge funds. |
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 September 1, 2006 Alix Nyberg Stuart |
Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away? |
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 July 1, 2003 Tim Reason |
Goodwill to All Pieces Are companies properly valuing and assigning acquired intangibles to business units? |
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 |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
Reason February 2004 Callahan & Kaza |
In Defense of Derivatives Between Enron, WorldCom, and Global Crossing, the controversial financial instruments have gotten a bad rap. Here's the truth. |
U.S. Banker March 2002 Man Yin Li |
Transfer That Risk! With more and more bankruptcies and defaults, many banks can protect themselves with credit derivatives. There are dangers in using them, but if used intelligently, they can be a boon to many banks... |
Finance & Development June 1, 2006 Angel Ubide |
Demystifying Hedge Funds In an effort to soothe worries about transparency and supervision, public authorities are trying to develop new approaches to meet the public's need for financial system stability and investor protection while enabling investors to enjoy the benefits that hedge funds bring to financial markets. |
Finance & Development June 2009 Kamil et al. |
A Hedge, Not a Bet Latin American companies used new techniques to protect against currency swings. But a few used them to gamble -- and they lost big. |
CFO November 1, 2010 Marie Leone |
Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up? |
CFO August 1, 2012 Vincent Ryan |
The Hedge That Wasn't JPMorgan Chase's $2 billion trading miscue is a costly lesson in how not to protect against potential losses. |
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. |
Insurance & Technology June 1, 2006 Peggy Bresnick Kendler |
A Good Investment Challenged by reduced returns, complex investment vehicles and stringent reporting requirements, insurers are deploying portfolio management systems to track, value and report on their investments. |
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 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. |
Wall Street & Technology June 13, 2006 |
SunGard Upgrades Platform The newest version of InvesTier provides domestic and offshore hedge funds and funds of funds with partnership accounting, fee calculation and equalization accounting capabilities. |
CFO January 1, 2002 Harris & Caplan |
The Perils of Impairment Investors will be getting a better look at corporate balance sheets, thanks to new accounting rules (FAS 141 & 142) covering goodwill and how to reflect its impairment. How will this affect business metrics, and how will investors react? |
Financial Advisor April 2008 Eric L. Reiner |
Hedging Your Bets Richard Lee Jr. presides over the 50-person Dallas advisory Lee Financial Corp. A private placement fund of hedge funds that Richard Lee Jr. uses for clients returned nearly 20% last year. |
CFO April 1, 2010 Kate O'Sullivan |
Painful Conversions As currency risk intensifies, companies of all sizes are taking steps to protect cash flows. |
BusinessWeek October 4, 2004 David Henry |
Fuzzy Numbers Despite the reforms, corporate profits can be as distorted and confusing as ever. Here's how the game is played. |
The Motley Fool May 18, 2011 Isac Simon |
Oil Companies Rocked by Violent Derivative Exposure These contracts have seemingly altered the bottom lines of mid-cap oil stocks, but do they really affect companies' performance? |
CFO September 1, 2004 Alix Nyberg |
Raising Red Flags As they identify control weaknesses, companies find a common one: inadequate finance staffs. |
CFO July 1, 2007 Alan Rappeport |
This Land Is Your Land Changes afoot in lease accounting will have dramatic effects on retail and REIT balance sheets. |
Knowledge@Wharton June 18, 2003 |
Board Members Feeling the Heat of Public Scrutiny Should Bone Up on Finance, Accounting What you don't know can't hurt you. That old adage may be true some of the time, but not for people serving on boards of directors and audit committees in the wake of recent scandals that have tarnished the reputation of corporate America. |
The Motley Fool March 27, 2006 Nathan Parmelee |
Where Assets Go When They Retire A new liability is going to start cropping up on balance sheets. Don't worry: That's a good thing. It's important to comprehend accounting in order to better understand the companies in which we invest. |
The Motley Fool July 3, 2006 Stephen D. Simpson |
Binge and Purge at Merge Investing in the health-care software seller today takes real intestinal fortitude -- particularly since the stock might still be delisted, and nobody really knows what the financials look like. |
Wall Street & Technology February 13, 2007 Ivy Schmerken |
Asset Managers Push Custodians to Offer Independent Pricing Services for OTC Derivatives The exponential growth of OTC derivatives is forcing custodians to provide independent valuation services to their institutional clients. |