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CFO September 1, 2008 |
Run with It Letters to the Editor: There is an opportunity cost of not switching to IFRS; management should emulate investors by judging markets' ability to deliver cash profitability in the long term; Ben Franklin was indeed a fitness buff; and more. |
CFO October 1, 2011 |
It's Still Not Easy Being Green Readers comment on sustainability, cloud computing, IFRS, and other topics of recent stories. |
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. |
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 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, 2003 Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
CFO September 1, 2008 David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
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 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. |
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. |
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 December 1, 2009 |
A Road Map for Transformation Outsource procurement requires a deep analysis of current practices compared with best practices... Few corporate leaders know how to communicate in a way that inspires their staffs... |
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 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. |
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, 2010 Marie Leone |
Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up? |
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 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 |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
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 September 1, 2008 Scott Leibs |
A Perfect Storm With fair value, IFRS, and XBRL, finance is experiencing a remarkable sea change. |
CFO October 1, 2010 Stuart & Johnson |
Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution. |
CFO August 1, 2003 Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
CFO September 1, 2006 Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
CFO December 1, 2008 |
Doesn't Seem Fair Readers write to say that many executives are paid more than their talent for business judgment warrants; that borrowing from a 401(k) can help build its value; that mobile banking will catch on, but not at the expense of contactless payments; and more. |
Entrepreneur August 2004 C.J. Prince |
Raise Your Voice A new Small Business Advisory Committee promises to give small businesses a say in accounting standards. But will it help? |
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. |
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 July 1, 2003 Tim Reason |
Goodwill to All Pieces Are companies properly valuing and assigning acquired intangibles to business units? |
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. |
CIO June 10, 2009 Chris Feenstra |
Global Accounting Rule Shift CIOs should plan now for the proposed switch to International Financial Reporting Standards. |
CFO July 15, 2010 Marie Leone |
Sucking the LIFO Out of Inventory Bill Jones, vice chairman of O'Neal Industries, says he witnessed a few "aha" moments as he went door-to-door on Capitol Hill to lobby against the elimination of "last-in, first-out" (LIFO) accounting. |
CFO February 1, 2008 Alix Stuart |
A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements. |
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. |
National Real Estate Investor May 1, 2006 Kenneth J. Rogers |
New Rules on Intangibles Unlike tangible assets, intangible assets are generally not taxed in most states. However, to the extent that these intangibles are reflected in the sale price of real estate transactions, assessors are inadvertently including them when reassessing property based on the reported sale price. |
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. |
Job Journal August 10, 2008 |
Career Snapshot: Accountant Working behind the scenes, accountants keep business and personal finances organized. |
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 November 1, 2006 |
Sticky Topics Letters to the editor: Pay Dirt... Trick or Treat in Business Reporting?... A Valuable Perspective... Losing Touch... The Best Surveys... |
CFO January 1, 2008 |
Talking the Talk, But Not Walking the Walk Letters to the editor: Long Live the King?... CFOs and the Environment... Taking Notice of 401(k)s... Turbulence Ahead... etc. |
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. |
CFO December 1, 2004 Kris Frieswick |
Is Fair Value Flawed? Some say FASB's reform proposals for merger-and-acquisition expense-reporting could stifle corporate management planning. |
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. |
CFO July 15, 2008 Kate O'Sullivan |
Going for the Gold Can a savvy finance strategy propel Women's Professional Soccer to post-Olympic glory? |
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. |