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CFO
September 1, 2008
David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era.   |
CFO
November 1, 2008
Alix Stuart |
No Market, No Problem FASB and the SEC remind companies that they still can use management assumptions in fair-value analyses. |
CFO
July 1, 2003
Tim Reason |
Goodwill to All Pieces Are companies properly valuing and assigning acquired intangibles to business units? |
CFO
May 8, 2006
Linda Corman |
Lost in the Maze Problems with hedge accounting caused a wave of restatements in 2005. Are FASB's rules too hard to follow, or are companies simply too lax? |
CFO
September 1, 2006
Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
CFO
May 1, 2008
Kate O'Sullivan |
Can This Relationship Be Saved? Auditors and CFOs aren't the friends they once were, but they are working out their differences. |
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
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
December 1, 2008
Alix Stuart |
Subprime Suspects Just about everyone, it seems, is being held to blame for the financial meltdown. But what role auditors played, if any, is far from clear. |
CFO
May 1, 2008
Alix Stuart |
Auditor Angst Want faster, cheaper audits? Your auditor humbly suggests you avoid last-minute data dumps and other less-than-helpful practices. |
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? |
BusinessWeek
June 4, 2007
Henry & Kopecki |
The Snag In Accounting-Made-Simple Companies may be exploiting new standards for more accurately valuing assets. |
CFO
August 1, 2004
Alix Nyberg |
Investment Insight Is Corporate America adequately managing employee pension funds? |
CFO
October 1, 2008 |
You Say You Want a Revolution Fair value is not a revolution but a renaissance... The notion of "fairness" is relative to different markets... Small businesses may be adversely affected by IFRS... etc. |
CFO
January 1, 2002
Harris & Caplan |
The Perils of Impairment Investors will be getting a better look at corporate balance sheets, thanks to new accounting rules (FAS 141 & 142) covering goodwill and how to reflect its impairment. How will this affect business metrics, and how will investors react? |
CFO
October 1, 2004
Kate O'Sullivan |
Can We Talk? Ironically, as the amount of communication between auditors and top executives has increased, the content of these conversations has become much more restricted. The Sarbanes-Oxley Act is partly the reason. |
CFO
March 1, 2005 |
Paradigm Shifts The 20 events that most altered the practice of corporate finance since CFO magazine first began reporting on it in 1985. |
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. |
| CFO |
Pitt On The Spot Plus, trade-show taxes... split-dollar life insurance... our quarterly Global Confidence Survey... |
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. |
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
September 1, 2002
Andrew Osterland |
No More Mr. Nice Guy A new CFO survey suggests why new rules for auditors may be a wise idea. |
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
Scott Leibs |
A Perfect Storm With fair value, IFRS, and XBRL, finance is experiencing a remarkable sea change. |
CFO
September 1, 2005
John Goff |
Fractured Fraternity Oh for the days when auditors were counselors and not pricey overseers. In fact, some CFOs say dealings with external auditors have become a lot like encounters with the Internal Revenue Service: shrill, chilly, and frustrating as hell. |
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 |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
CFO
October 1, 2002
Andrew Osterland |
Back to Basics? If you think new accounting rules will make acquisitions more transparent, think again. |
CFO
October 1, 2011
Sarah Johnson |
Making Audits More Audible New rules would require auditors to speak up about possible problems, and describe in more detail what they do and don't look at. |
CFO
April 1, 2008
Marie Leone |
As Fair Value Simmers A "huge valuation challenge" awaits M&A parties when FAS 141(R) takes effect December 15. One solution: Get the deal done now. |
The Motley Fool
January 27, 2009
Liz Peek |
A Bold New Plan: Dump FAS 157 What can President Obama's financial team do to right the banking ship? One idea that should be reviewed is the elimination of mark-to-market accounting, required by FAS 157, which would go a long way toward stabilizing the banks. |
Wall Street & Technology
October 27, 2003 |
Fair or Foul? Industry allegations of market timing have mutual funds clamoring to get into the fair-valuation game. |
CFO
September 1, 2009
Alix Stuart |
Undue Diligence New accounting rules for mergers take a bite out of deal activity. |
CFO
February 1, 2008
Tim Reason |
Bending the Rules Efforts to contain damage from the subprime-mortgage meltdown are stretching accounting rules for securitization. |
Registered Rep.
February 2013
David A. Geracioti |
Editor's Letter: February 2013 The editor thanks financial advisors for their survey participation and talks in more detail about the firms that took part. |
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
Leone & Reason |
Dirty Secrets Companies may be burying billions more in environmental liabilities than their financial statements show. |
CFO
September 1, 2006
Ronald Fink |
Numbers Crunch Think reporting has changed since Enron? Just wait. |
CFO
June 1, 2003
Ronald Fink |
Natural Performers Companies are increasingly relying on natural hedges to juggle currency risks. They are forsaking derivatives and matching revenues and costs for the same currency or offsetting losses in one currency with gains in another. |
