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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 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. |
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? |
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. |
CIO June 10, 2009 Chris Feenstra |
Global Accounting Rule Shift CIOs should plan now for the proposed switch to International Financial Reporting Standards. |
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. |
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. |
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. |
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 April 1, 2008 Alan Rappeport |
One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications. |
CFO November 1, 2008 Josh Hyatt |
Small Companies Will Lag, but By How Much? Switching to the new global financial reporting standards is inevitable for private companies -- eventually. |
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. |
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. |
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 April 1, 2008 Julia Homer |
Hello IFRS The international standards are knocking at our doors, but their convergence with GAAP is clouded with questions. |
On Wall Street April 1, 2012 Michael Cohn |
U.S. Needs to Move to Global Reporting System The chairman of KPMG International, Michael Andrew, believes the U.S. runs the risk of being passed by in the global financial markets unless it commits to International Financial Reporting Standards. |
CFO October 1, 2008 Marie Leone |
Convergence Divergence Critics question the entire rationale for adopting international financial reporting standards. |
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 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, 2008 Scott Leibs |
A Perfect Storm With fair value, IFRS, and XBRL, finance is experiencing a remarkable sea change. |
CFO January 1, 2009 Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009. |
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? |
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. |
The Motley Fool March 29, 2006 |
The Best Course for Investors Your local community college might make you a better investor. Consider taking a course or two in accounting at a local college to boost your accounting knowledge. |
CFO October 1, 2009 Kate O'Sullivan |
As Easy as A-S-C The alphabet soup of acronyms in accounting literature is winnowed drastically as the new accounting standards codification takes effect. |
CFO June 1, 2008 Alan Rappeport |
Suddenly, It's Here The SEC votes unanimously to soon require companies to file data-tagged financial statements. The move seems certain to breathe new life into XBRL (extensible business reporting language), the data-tagging scheme for financial reports. |
The Motley Fool February 20, 2004 Selena Maranjian |
Learn Accounting, Invest Better I was recently asked, "What kind of college course could I take that would make me a better investor?" Here's my answer. |
The Motley Fool July 13, 2005 Selena Maranjian |
Learn Accounting, Invest Better One of the most useful subjects to understand as an investor is financial accounting. |
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. |
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 August 1, 2007 Kate O'Sullivan |
The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before. |
Bank Technology News November 2008 Rebecca Sausner |
Accounting Change to International Standard Looms Large for IT The SEC's plan for the eventual retirement of GAAP accounting in favor of International Financial Reporting Standards will necessitate changes to hundreds of banking IT systems. |
Insurance & Technology March 30, 2009 Nathan Conz |
Clearwater Analytics Launches Insurance Offering Clearwater Analytics has released Insurance Analytics to address the industry's investment reporting needs. |
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. |
BusinessWeek April 25, 2005 Capell & Ewing |
Bringing Europe Inc. Into Sharper Focus Red ink is turning black overnight - and vice-versa - as companies adopt the International Financial Reporting Standards, a giant first step toward global harmonization of accounting standards. |
The Motley Fool September 17, 2004 Selena Maranjian |
Brokerage Statement Bewilderment You don't have to be flummoxed by your financial statements. |
IndustryWeek February 1, 2002 John S. McClenahen |
Pro Forma's Bottom Line Be careful what you say and how you say it. The Financial Executives International, Morristown, N.J., and the National Investor Relations Institute, Vienna, Va., have come up with guidelines for clear and consistent public statements of corporate earnings. Five key suggestions... |
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 Tim Reason |
On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business... |
CFO February 1, 2008 Alix Stuart |
A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements. |
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 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 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 Stuart & Johnson |
Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution. |
IDB America June 2001 Daniel Drosdoff |
What do you mean by "profitable"? Why Latin American companies and societies have much to gain from adopting a new set of international accounting standards |
Commercial Investment Real Estate Nov/Dec 2010 Susan H. Nadler |
Mind the GAAP What advantages does the income-tax basis accounting method offer? |
Investment Advisor September 2007 Melanie Waddell |
Simplifying Financial Reporting An SEC committee takes the first stab at a huge task under SOX. |
AFP eWire December 10, 2007 |
Nonprofit Sector Sees Significant Increase in Governance Changes Majority of charities have put in place new governance and accounting policies since the implementation of the Sarbanes-Oxley accountability law. |
IDB America June 2001 Daniel Drosdoff |
International accounting standards: A good investment A corporate finance expert explains why better accounting standards boost confidence and attract investors... |