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CFO February 1, 2008 Alix Stuart |
A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements. |
The Motley Fool January 19, 2005 |
Meet the Cash Flow Statement It's the least-known but perhaps most important report. The cash flow statement shows how much money a company is really making as it works through operations, makes investments, and borrows money. |
The Motley Fool November 15, 2004 |
Financial Statements in Annual Reports Learn what the top three financial statements can tell you about your investment. |
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. |
BusinessWeek April 26, 2004 |
How Expensive Will Expensing Options Be? A talk with accounting expert Pat McConnell on the impact of stock options on earnings |
CFO November 1, 2010 Marie Leone |
Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up? |
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. |
The Motley Fool July 27, 2005 Selena Maranjian |
Cracking the Accounting Code Financial statements are less confusing and more informative than you think. By learning to make sense of balance sheets, income statements, and statements of cash flows, you can put some profitable ideas in your portfolio. |
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. |
The Motley Fool September 8, 2006 Jim Mueller |
Foolish Book Review: "How to Read a Financial Report" Investors, John A. Tracy's book should give you a fresh appreciation of the importance of financial reports. |
CFO April 15, 2012 Sarah Johnson |
Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue. |
CFO September 1, 2006 Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
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. |
The Motley Fool December 30, 2005 |
Foolish Fundamentals: The Cash Flow Statement Investors, learn how cash gets from the income statement to the balance sheet. |
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 January 1, 2009 Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009. |
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 Tim Reason |
On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business... |
Real Estate Portfolio May/Jun 2002 Taube & Yungmann |
Promoting Transparency in Joint Venture Financial Reporting and Disclosure Joint venture arrangements have become an integral part of the business model of many real estate companies, and financial statement preparers and users have worked toward achieving a satisfactory level of transparency... |
PHONE+ May 4, 2009 William Bosco |
Lease Accounting: Changes the IT Industry Should Know The FASB and its sister organization, the International Accounting Standards Board (IASB), are working jointly to develop a new model for the recognition of assets and liabilities arising under lease contracts. |
BusinessWeek October 4, 2004 David Henry |
Fuzzy Numbers Despite the reforms, corporate profits can be as distorted and confusing as ever. Here's how the game is played. |
Real Estate Portfolio Jan/Feb 2001 Yungmann & Taube |
Proposed New Rules for Cost Capitalization This article summarizes the pitfalls and potential benefits of the proposal, but more importantly, it calls for action on the part of NAREIT's membership... |
BusinessWeek June 5, 2006 Nanette Byrnes |
You May Be Liable For That Lease The Financial Accounting Standards Board review of lease accounting standards could really hammer retailers. |
CFO May 15, 2012 David McCann |
Key-Person Insurance: A Cash-Flow Caveat Classifying premiums paid on company-owned life insurance policies as an operating use of cash can distort operating and free cash flows, says a new study. |
The Motley Fool December 18, 2006 Matthew Crews |
Nice: Stock-Option Expensing SFAS 123R is here. No longer do investors and analysts have to go back and forth adjusting the results for a comparison basis. Stock options will be expensed. |
The Motley Fool April 5, 2004 Selena Maranjian |
Accrual Accounting Explained It's important to understand how the companies you hold stock in are booking their sales. |
The Motley Fool October 22, 2008 Bill Mann |
How Not to Solve the Credit Crisis One idea that some are pressing the Securities and Exchange Commission to adopt is for it to suspend mark-to-market accounting. This is not just a bad idea; it is a bad idea that sets a bad precedent. |
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. |
The Motley Fool September 23, 2004 |
Balance Sheet Basics Understanding the balance sheet can help you understand your investments. |
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. |
The Motley Fool July 10, 2006 |
Financial Statements in Annual Reports Investors, if you want to learn to read annual reports, you'll need to make sense of the various financial reports they contain. Here are brief descriptions of the three biggies in every annual report. |
The Motley Fool October 2, 2008 Alex Dumortier |
Mark-to-Market Accounting: What You Should Know How does it work, and why is Congress pushing to suspend it? |
The Motley Fool December 5, 2005 |
Peek at a Balance Sheet Some assets can be bad, and some liabilities can be good. By studying a balance sheet, you can evaluate a company's current condition and also see whether its financial health is improving or failing. |
Knowledge@Wharton |
Tangible Agitation Over a Proposal on Intangible Assets Beefing up the disclosure of intangible assets would potentially yield greater transparency, enabling the investment communities to make better decisions about their capital. Should companies be required to disclosure information about their intangible assets to investors? |
CFO October 1, 2010 Marie Leone |
One Size Gives Fits to All Financial executives say that proposed changes to revenue-recognition rules ignore real-world realities. |
Entrepreneur August 2004 Stephen Barlas |
Out of Sight Stock options can stay off your balance sheet--for now. The Stock Option Accounting Reform Act seeks an economic impact study and provisions for small businesses. |
CFO September 1, 2008 David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
The Motley Fool September 2, 2010 Alex Dumortier |
These Stocks Are More Dangerous Than You Think New regulations could whip the rug out from under companies like these that have been abusing the use of operating leases. |
The Motley Fool October 18, 2006 Hope Nelson-Pope |
Foolish Book Review: "The Accounting Game" The Accounting Game: Basic Accounting Fresh From the Lemonade Stand by Darrell Mullis and Judith Handler Orloff summarily demystifies financial statements and systematically educates readers with simple illustrations. |
The Motley Fool January 24, 2006 |
Foolish Fundamentals: Book Value Know your terms before you dive head-first into investing: Book value is an accounting concept that reflects a company's value according to its balance sheet. It's equal to shareholders' equity, or the difference between assets and liabilities. |
The Motley Fool September 27, 2006 Selena Maranjian |
Alternative Names on Financial Statements Investors, within financial statements, names for some items vary from one company to another. Sometimes, an income statement is a profit-and-loss statement. |
National Real Estate Investor May 1, 2007 Todd Davis |
Leasing Changes Afoot Spurred on by the SEC, the FASB is evaluating lease accounting standards with the intent to revise them. The key issue lies in the distinction between capital leases and operating leases. |
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. |
CFO August 1, 2006 Russ Banham |
Pension Dissension FASB is championing a two-phase project that would provide guidance for gauging annual pension expenses on the income statement and disclose plan assets and liabilities on the balance sheet and in footnotes. CFOs protest. |
The Motley Fool November 7, 2006 |
Book Value Explained Book value is an accounting concept that reflects a company's value according to its balance sheet. However, it is not as useful to investors as you'd think. |
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 September 1, 2006 Fink & Durfee |
Progress Report Could it be that finance executives really don't mind regulation? |
CFO November 1, 2009 Alix Stuart |
Sooner, Not Later Financial Accounting Standards Board (FASB) gives companies that sell bundled products a break on the timing of revenue recognition. |
The Motley Fool December 18, 2009 Stephen Mauzy |
Your Cash Flow Matters More Than You Think A few overlooked reasons why investors should focus on dividends. |
The Motley Fool June 3, 2005 Roy Lewis |
Tax Rules for Selling Mutual Funds What do you do when it's time to sell? |