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CFO February 22, 2005 Alix Nyberg	Death to Smoothing A tough regulatory environment is another nail in the coffin for defined-benefit plans.
CFO January 1, 2003 Joseph McCafferty	Funding Fun House Critics say current accounting lets companies distort the picture they present of pension plan performance.
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.
FDIC FYI January 13, 2004 Miller & Ayres	Could a Bull Market Be a Panacea for Defined Benefit Pension Plans? This report describes the serious challenges and outlook facing the Pension Benefit Guaranty Corporation and corporate defined benefit pension plans, and examines the effects on financial institutions insured by the FDIC.
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.
CFO August 1, 2004 Alix Nyberg	Investment Insight Is Corporate America adequately managing employee pension funds?
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 September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
CFO June 1, 2008 David M. Katz	Better Safe Than Underfunded Some pension sponsors are hitching their investments to actual pension liabilities using bonds rather than aiming for huge returns.
CFO November 1, 2007 Russ Banham	20/20 View on Managing Pension Liabilities: The Road Ahead Changes in accounting, law, and the lifespan of employees have companies considering outsourcing their defined benefit pension plans.
CFO September 1, 2008 David M. Katz	Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era.
CFO September 1, 2005 Russ Banham	Pension Upheaval Will proposed pension reforms actually save the system, or cause more of Corporate America to opt out?
CFO June 1, 2004 David M. Katz	Prescription Change The new medicare drug benefit feels good, but it doesn't really solve underlying issues. The legislation not only muddies the already murky waters of retiree-benefits accounting even further, it also fails to address the looming problem of underfunded retiree health plans.
BusinessWeek October 25, 2004 Borrus & Dwyer	Pumped-Up Pension Plays? U.S. regulators are investigating how some companies tinker with retiree accounting.
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 December 1, 2006 Ronald Fink	Promises, Promises New pension rules are supposed to secure employees' retirement. Employers may have other ideas.
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.
CFO August 1, 2005 Tim Reason	Hidden in Plain Sight The Securities and Exchange Commission doesn't like lease accounting, and it's not going to take it any more. Leasing may soon have to be justified on economic terms alone.
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.
Financial Planning January 1, 2010 Israelsen & Ferri	Is a Pension a Bond? Unsure how to value a client's pension or social security? Use the liability reduction model.
CFO February 22, 2005 David M. Katz	The Domino Effect Ailing pension plans could overburden the Pension Benefit Guaranty Corp and send premiums soaring.
CFO February 1, 2006	So Long Footnoted Liabilities Pensions and other retiree benefits are graduating to the balance sheet... How far should a company go to protect its compensation information?... Choosing your auditor wisely may help protect your stock price... etc.
BusinessWeek June 13, 2005 Nanette Byrnes	Sink Hole! How public pension promises are draining state and city budgets.
National Defense October 2012 Karen L. Manos	Contractors Charging the Federal Government For Pension Contributions Is Not Corporate Welfare In full election-year mode, news media have been awash in articles, blogs and reports urging Congress to stop the "corporate welfare" of reimbursing federal contractors' pension costs.
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.
CFO January 1, 2009 Alix Stuart	Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.
CFO February 1, 2009 Alix Stuart	Plenty of Pain, a Dash of Relief A new law lets pension plans smooth out assets over two years, easing the crash of 2008. But it's a pittance in the face of falling corporate bond rates.
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 October 11, 2004 Chris Mallon	The Perils of Pensions Once a no-lose situation for both management and employees, defined-benefit pension plans are now threatening to cripple some U.S. corporations. But the piper must be paid, and it's investors who will ultimately suffer.
CFO September 1, 2009 Leone & Reason	Dirty Secrets Companies may be burying billions more in environmental liabilities than their financial statements show.
BusinessWeek September 23, 2010 Levitt & Turner	How to Clean Up the Muni Bond Market Solutions to defaulting bonds, unfunded liabilities, and fraudulent investment information.
The Motley Fool March 17, 2004 Bill Mann	The Best Stock Options Model Are there perfect ways to value stock options? No. But anything is better than this. What's the sign that the Financial Accounting Standards Board is thinking about requiring stock options to be expensed? Lots of trips to Washington by Silicon Valley executives, and pre-emptive bills in Congress. Certainly, someone up there recognizes that accounting is best left to accountants.
The Motley Fool January 12, 2006 Bill Mann	The Problem With Your Pension Defined-benefit programs are disappearing. Some are insolvent. We have two simple words to put into your retirement vocabulary: index fund.
BusinessWeek July 19, 2004 Nanette Byrnes	The Benefits Trap Old-line companies have pledged a trillion dollars to retirees. Now they're struggling to compete with new rivals, and many can't pay the bill. Some are racing to cut or drop retiree medical benefits to give a quick boost to their bottom lines.
HBS Working Knowledge February 17, 2014 Michael Blanding	Companies Detangle from Legacy Pensions Although new defined benefit plans are rare, many firms must still fund commitments to retirees. Luis M. Viceira looks at the pension landscape and the recent emergence of insurance companies as potential saviors.
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 August 1, 2003 Craig Schneider	Who Rules Accounting? Congress muscles in on FASB -- again.
BusinessWeek May 29, 2006 David Henry	Shortfall At Exxon Arguably the mightiest U.S. corporation of them all, Exxon Mobil, has left its employee pension plans with the biggest funding deficit.
Registered Rep. July 13, 2012 Mark Miller	Should Your Retiree Take the Lump Sum? Or Go with a "Pension Annuity?" Leon LaBrecque is one busy financial planner these days. He has been meeting with retirees from Ford Motor Co. and General Motors to help guide them through one of most important financial decisions of their lives: whether to accept a lump sum buyout of their pensions.
The Motley Fool January 26, 2011 Selena Maranjian	Pension Perils Take a Turn for the Better Your company might not stiff your retirement after all.
CFO	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
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.
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.
The Motley Fool November 2, 2010 Dan Caplinger	This Will Cause the Next Financial Crisis Pension funds are getting desperate, turning to risky strategies to make minimal cash.
Registered Rep. March 9, 2012 Mark Miller	Six Ways Pension Annuities Almost Always Beat a Lump Sum Even if a lump sum is a choice for your client, think twice before advising a client to take it.
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.
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 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 January 21, 2004 Robert Brokamp	Can You Count on Your Pension? Pensions are still underfunded, and the federal agency that backs them isn't looking too good either.
BusinessWeek March 31, 2011 Roger Lowenstein	The Great American Ponzi Scheme Do we want public pensions? There are compelling reasons why we do.