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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 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 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. |
CIO June 10, 2009 Chris Feenstra |
Global Accounting Rule Shift CIOs should plan now for the proposed switch to International Financial Reporting Standards. |
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. |
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 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. |
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. |
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 January 1, 2009 Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009. |
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. |
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 September 1, 2012 Kathleen Hoffelder |
Mind the GAAP Alternatives More accounting options for small and mid size companies are on the way. |
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 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. |
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. |
Investment Advisor September 2007 Melanie Waddell |
Simplifying Financial Reporting An SEC committee takes the first stab at a huge task under SOX. |
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 August 1, 2007 Kate O'Sullivan |
The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before. |
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, 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 April 1, 2008 Alan Rappeport |
One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications. |
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. |
Investment Advisor March 1, 2011 Melanie Waddell |
SEC Fiduciary Rule May Hit by Summer Despite the advisory industry's hopes that the Securities and Exchange Commission would get a quick start on writing a rule to put brokers under the same fiduciary standard as advisors, it looks as though a rulemaking could come by summer. |
Entrepreneur April 2002 Jennifer Pellet |
Tough Enough Despite speculations of a kinder SEC, Harvey Pitt is cracking down on business... |
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. |
Investment Advisor June 1, 2011 Thomas D. Giachetti |
From Deadlines to Lifelines The SEC extension of registration deadlines provides a potential grace period for stressed out advisors. |
CFO September 1, 2008 Vincent Ryan |
Death by Committee? As SEC and Treasury Department committees on financial reporting and auditing near their conclusions, it looks like the former may be more fruitful than the latter. |
CFO February 1, 2011 Kate O'Sullivan |
The Faces Are New, but the Agenda Is Not Just in time for The Dodd-Frank Wall Street Reform and Consumer Protection Act, CFOs have some new names to learn as two major regulators welcome fresh leadership. |
InternetNews January 13, 2006 Clint Boulton |
SEC is Probing IBM Earnings The Securities and Exchange Commission's investigation into IBM's first-quarter 2005 accounting practices is now official. |
BusinessWeek April 23, 2007 David Henry |
The Growing Revolt Against The SEC A rising chorus of business groups is calling for dramatic accounting reforms. |
Information Today January 5, 2009 |
SEC Approves Requirement of Interactive Data for Financial Reporting With interactive data, all of the facts in a financial statement are labeled with unique computer-readable "tags," which function like bar codes to make financial information more searchable on the internet. |
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. |
CFO October 1, 2010 Stuart & Johnson |
Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution. |
Registered Rep. March 10, 2011 Kristen French |
SEC Says Bigger Budget Is Supported By BCG Report In testimony before Congress Thursday, SEC Chairman Mary Schapiro made a case for an increase in the agency's funding to $1.407 billion for 2012. |
Real Estate Portfolio July 2000 Richard M. Jeanneret |
No More "Hocus-Pocus" Until more guidance is provided, it is essential that companies develop their own framework for assessing reporting quality, one that promotes a common vocabulary and understanding about quality among audit committee members, senior management, and auditors... |
Investment Advisor April 2010 Melanie Waddell |
Washington Watch: The Shape of Reform Begins to Sharpen Dodd's bill calls for SEC study, not a fiduciary standard; advisors await final markup. |
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. |
Knowledge@Wharton January 29, 2003 |
Lawyers and Accountants Can Expect Curbs and Compromises in New SEC Rules Recent rules adopted by the U.S. Securities and Exchange Commission to curb the kind of legal and accounting shenanigans that toppled companies like Enron and Arthur Andersen are not as strong as the SEC first indicated they might be. But do they still have enough teeth to work? |
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 December 1, 2011 Alix Stuart |
Smoothing the IPO Path A new SEC committee wants to help smaller companies find less costly ways to raise capital. |
Registered Rep. June 24, 2009 John Churchill |
SEC Says Time To Tighten Rules On Money Market Funds After one of the oldest and largest money market funds suffered such severe redemptions that the net asset value of its shares fell below $1, the SEC is proposing structural and regulatory changes for money markets |
Investment Advisor April 1, 2011 Thomas D. Giachetti |
Dodd-Frank: An Overview Of Pending Changes For Investment Advisors Dodd-Frank deadlines are fast approaching. Are you ready? |
CFO March 1, 2003 Tim Reason |
Two Weeks in January The SEC put much of the Sarbanes-Oxley Act into effect by passing a slew of new rules. Here's what was proposed and what was disposed. |
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. |
Registered Rep. June 3, 2009 Halah Touryalai |
SEC Gives Investors a Voice. Will It Be Heard? Chances are the Securities and Exchange Commission announcement about its newly created Investor Advisory Committee will get plenty of eye rolls. |
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? |