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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 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 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.
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.
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.
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	SEC Report Backs Away from Convergence The commission's staff expresses hesitation about merging international standards and U.S. GAAP.
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 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.
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 October 1, 2010 Stuart & Johnson	Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution.
CFO September 1, 2012 Kathleen Hoffelder	Mind the GAAP Alternatives More accounting options for small and mid size companies are on the way.
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.
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.
CFO April 1, 2008 Sarah Johnson	Goodbye GAAP It's time to start preparing for the arrival of international accounting standards.
CFO April 1, 2008 Alan Rappeport	One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications.
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?
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 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.
CFO February 1, 2003 Julia Homer	Rule-makers The stage is set for a major shift in accounting practice.
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 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 Scott Leibs	A Perfect Storm With fair value, IFRS, and XBRL, finance is experiencing a remarkable sea change.
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.
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.
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 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 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, 2009 Alix Stuart	Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.
CFO October 1, 2007	The Battle for Influence Letter to the editor: The SEC Rules... Far from Settled... Still Hitting the Ceiling... etc.
CFO Tim Reason	On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business...
HBS Working Knowledge January 3, 2008 Jim Heskett	Does Judgment Trump Experience? The publication of a new book, Judgment: How Winning Leaders Make Great Calls, by Warren Bennis and Noel Tichy warrants attention if for no other reason than the range of experiences that they bring to the topic.
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 March 1, 2004 A CFO Interview	New World Order IASB chairman Sir David Tweedie says global accounting standards are within reach.
CFO April 15, 2012 Sarah Johnson	Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue.
HBS Working Knowledge June 18, 2007 Mihir Desai	Leveling the Executive Options Playing Field A Harvard Business School professor argues that investors and regulators are served poorly by the U.S. corporate financial reporting system, which allows companies to declare different profit figures to the IRS than they report to shareholders.
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 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.
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 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.
Commercial Investment Real Estate Jan/Feb 2012 Canon & Fenbert	The Potential Impact of Lease Accounting Changes on Corporate Real Estate Decision-Making With the goal of improving lease information transparency and comparability, the new standards could have residual effects on the way in which companies form decisions regarding their real estate needs.
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.
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
CFO October 1, 2008 Marie Leone	Convergence Divergence Critics question the entire rationale for adopting international financial reporting standards.
The Motley Fool January 11, 2007 Nathan Parmelee	The Global Opportunity Ignoring international investing opportunities means ignoring more than half of what's out there.