| Similar Articles |
|---|
 |
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.   |
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
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. |
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
August 1, 2003
Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
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, 2008
David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
CFO
March 1, 2012
Sarah Johnson |
FASB Change Targets Intangibles Tests A simplified rule could save companies money. |
Commercial Investment Real Estate
Jan/Feb 2011
Frank N. Simpson |
Policy Watch Advice and news for CCIM designation holders on lobbying efforts. |
CFO
February 1, 2003
Julia Homer |
Rule-makers The stage is set for a major shift in accounting practice. |
The Motley Fool
May 12, 2009
Ivan Martchev |
Why the FASB Change Hurts Investors The Financial Accounting Standards Board changes allow companies to use significant judgment in estimating asset values ... the kind of judgment those companies lacked in acquiring those same assets. Why should we trust them now? |
CFO
December 1, 2007
Sarah Johnson |
Playing By Fewer Rules One way to simplify accounting rules? Apply them consistently across industries. |
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
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
February 1, 2003
Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
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... |
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? |
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? |
CFO
Tim Reason |
On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business... |
CFO
November 1, 2010
Marie Leone |
Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up? |
CFO
September 1, 2006
Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
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. |
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
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
January 1, 2009
Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009. |
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. |
The Motley Fool
May 28, 2008
Tom Hutchinson |
Goldman Sachs Takes the High Ground The investment bank threatens to leave an international group over a proposed rule change for accounting. |
The Motley Fool
March 10, 2009
Morgan Housel |
Will This Thursday Change Banks' Fortunes? The death of "mark to market" could be a boon for the financial markets. |
CFO
April 1, 2008
Alan Rappeport |
One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications. |
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
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
August 1, 2005
Tim Reason |
Hidden in Plain Sight The Securities and Exchange Commission doesn't like lease accounting, and it's not going to take it any more. Leasing may soon have to be justified on economic terms alone. |
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. |
| 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. |
CFO
October 1, 2010
Stuart & Johnson |
Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution. |
CFO
October 1, 2003 |
Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate. |
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 15, 2012
Kathleen Hoffelder |
New Board for Private GAAP Finance chiefs of privately held companies will no longer be faced with the difficult and costly task of applying public accounting standards to their situations. |
InternetNews
July 20, 2004
Roy Mark |
House Votes to Block Stock Option Expensing The U.S. House of Representatives approved legislation supported by the tech industry to pre-empt a proposed federal accounting regulation calling for corporations to deduct the cost of all employee stock options from their profits. |
IndustryWeek
March 1, 2002
John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
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
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. |
CFO
November 1, 2011
Marielle Segarra |
New Leasing Proposals Continue to Draw Heat FASB and the IASB respond to criticism as they prepare a new exposure draft for lease accounting. |
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
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
Abe de Ramos |
Standards Bearer The chairman of the IASC, Paul Volcker, shares some caustic comments on stock options, corporate boards, and the relative merits of GAAP. |
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... |
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
November 1, 2011
David M. Katz |
The Goodwill Two-Step FASB's new way to bypass numeric goodwill testing might add to the compliance costs of big, complex companies rather than curb them. |
