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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.
CFO February 1, 2003 Julia Homer	Rule-makers The stage is set for a major shift in accounting practice.
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.
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.
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.
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 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.
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.
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 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.
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.
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 April 1, 2008 Alan Rappeport	One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications.
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 August 1, 2003 Craig Schneider	Who Rules Accounting? Congress muscles in on FASB -- again.
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 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 September 1, 2008 David M. Katz	Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era.
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, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
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.
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.
Bank Technology News November 2008 Rebecca Sausner	Accounting Change to International Standard Looms Large for IT The SEC's plan for the eventual retirement of GAAP accounting in favor of International Financial Reporting Standards will necessitate changes to hundreds of banking IT systems.
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.
IDB America June 2001 Daniel Drosdoff	What do you mean by "profitable"? Why Latin American companies and societies have much to gain from adopting a new set of international accounting standards
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 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, 2012 Kathleen Hoffelder	SEC Report Backs Away from Convergence The commission's staff expresses hesitation about merging international standards and U.S. GAAP.
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.
Commercial Investment Real Estate Jan/Feb 2011 Frank N. Simpson	Policy Watch Advice and news for CCIM designation holders on lobbying efforts.
OCC Bulletin March 26, 2001	Loans Held for Sale This issuance covers the accounting and reporting treatment for certain loans that are sold directly from the loan portfolio or transferred to a held-for-sale account...
BusinessWeek March 1, 2004 Capell & Henry	When Bankers Keep Saying Non The French are thwarting the adoption of global accounting standards. With the standardization, investors worldwide would finally be able to compare -- and trade -- thousands more companies, be they brewers in Mannheim, Melbourne, or Milwaukee.
CFO December 1, 2007 Sarah Johnson	Playing By Fewer Rules One way to simplify accounting rules? Apply them consistently across industries.
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 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.
The Motley Fool August 19, 2009 Morgan Housel	The Blatant Opacity of Banks' Balance Sheets Accountants can be creative people. Bankers can be sneaky people. Put the two together, and funny things happen.
CFO April 1, 2008 Sarah Johnson	Goodbye GAAP It's time to start preparing for the arrival of international accounting standards.
CFO January 1, 2009 Alix Stuart	Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.
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 March 1, 2004 A CFO Interview	New World Order IASB chairman Sir David Tweedie says global accounting standards are within reach.
OCC Bulletin May 3, 2005	Accounting and Reporting for Mortgage Loan Commitments Interagency Advisory on Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans
CFO April 15, 2012 Sarah Johnson	Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue.
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 August 1, 2012 Kathleen Hoffelder	Two Ways about It FASB and the IASB have agreed to allow two approaches to accounting for lease expenses on the balance sheet.
BusinessWeek January 9, 2006	A New Abacus For Pensions The Financial Accounting Standards Board rules on post-retirement accounting are changing. Benefits could suffer.
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 November 1, 2010 Marie Leone	Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up?
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.
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 May 3, 2011 Cindy Johnson	SEC Fears Banks Are Putting Lipstick on Piggish Loans Are overvalued real estate loans inflating the book value of your bank?