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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
April 1, 2008
Sarah Johnson |
Goodbye GAAP It's time to start preparing for the arrival of international accounting standards. |
CFO
October 1, 2008
Marie Leone |
Convergence Divergence Critics question the entire rationale for adopting international financial reporting standards. |
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
September 1, 2012
Kathleen Hoffelder |
Mind the GAAP Alternatives More accounting options for small and mid size companies are on the way. |
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. |
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
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
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
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
October 1, 2010
Stuart & Johnson |
Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution. |
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. |
Bank Systems & Technology
December 22, 2008
David Sherriff |
2009 Bank Tech Forecast: Improve Understanding of Risk to Begin Recovery The problems began with the banks. So will the recovery. |
CFO
April 1, 2008
Alan Rappeport |
One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications. |
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
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. |
BusinessWeek
December 9, 2010
Yalman Onaran |
An International Spat Over Bank Bookkeeping A dispute between the U.S. and international accounting standards boards is holding up a global agreement. |
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. |
CFO
January 1, 2009
Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009. |
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
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
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. |
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
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
April 1, 2008
Julia Homer |
Hello IFRS The international standards are knocking at our doors, but their convergence with GAAP is clouded with questions. |
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. |
| 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. |
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. |
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. |
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. |
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. |
| 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. |
PC World
August 2002
Richard Morochove |
Good Low-Cost Accounting Simply Accounting 9 is a solid value for small business accounting. |
OCC Bulletin
December 4, 2002 |
Accrued Interest Receivable This clarifies the appropriate accounting treatment for banking organizations that securitize credit card receivables and record an asset commonly referred to as an Accrued Interest Receivable. |
CFO
July 1, 2005
Alix Nyberg Stuart |
A GAAP of Their Own Private companies seeking a wholesale exemption from FASB's accounting rules are likely to be disappointed. |
BusinessWeek
September 26, 2005 |
Report From A General In The SEC's War On Fraud The Securities & Exchange Commission chief accountant Donald T. Nicolaisen talks about the reliability of financial reports, scandals and accounting standards. |
CFO
February 1, 2003
Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
IndustryWeek
March 1, 2002
John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
Commercial Investment Real Estate
Nov/Dec 2010
Susan H. Nadler |
Mind the GAAP What advantages does the income-tax basis accounting method offer? |
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. |
Insurance & Technology
May 28, 2008
Peggy Bresnick Kendler |
Accounting and Financial Systems: Technological Enhancements Offer Promise -- and Questions Insurers' accounting and financial systems -- including billing, annual reporting, portfolio management and investment management platforms -- are becoming increasingly integrated with other enterprise systems. |
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? |
| 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. |
HBS Working Knowledge
January 23, 2006
Cynthia D. Churchwell |
Financial Reporting Goes Global As business goes global, pressure is increasing for adoption of a single set of accounting standards worldwide. Harvard professor Gregory Miller discusses this trend and India's unique position to be a leader in the international accounting environment. |
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
February 1, 2003
Julia Homer |
Rule-makers The stage is set for a major shift in accounting practice. |
