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CFO September 1, 2007 Art Detman	The Uncertainty Principles FIN 48 may do more than spell out how companies account for uncertain tax positions; it may also make IRS scrutiny a certainty.
CFO November 1, 2011 David M. Katz	FASB as Private-Company Standards-Setter? A proposed new council would report to FASB, an idea at odds with another recent high-level recommendation.
The Motley Fool March 27, 2006 Nathan Parmelee	Where Assets Go When They Retire A new liability is going to start cropping up on balance sheets. Don't worry: That's a good thing. It's important to comprehend accounting in order to better understand the companies in which we invest.
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.
CFO September 1, 2008 David M. Katz	Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era.
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.
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.
InternetNews April 18, 2005 Roy Mark	Senator Backs Tech on Stock Options Legislator feels stock options shouldn't be expensed at all.
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 September 1, 2004 Tim Reason	All in the Family FIN 46 made companies admit paternity of special purpose entities, but it also resulted in some surprise adoptions. As a result, some CFOs have found themselves saddled with unwelcome new responsibilities of corporate parenthood.
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.
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 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 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	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
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 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 September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
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?
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 November 1, 2010 Marie Leone	Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up?
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.
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.
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 June 1, 2010 Sarah Johnson	What's New? Don't Ask The pace of accounting rule changes is beginning to wear on finance staffs.
U.S. Banker June 2008 Joseph Rosta	FASB Lobs a Balance-Sheet Bombshell Reform is needed and probably inevitable, but is FASB moving too fast?
CFO Tim Reason	On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business...
U.S. Banker October 2008 Joseph Rosta	Proposals Take Aim at Securitization Securitization isn't dead yet, but if the Financial Accounting Standards Board and the Federal Reserve get their way the wake isn't too far off.
CFO June 15, 2012	Knowledge by Degree Readers comment on data overload, efficient procurement, FIN 48, and other topics of recent stories in CFO.
CFO October 1, 2010 Stuart & Johnson	Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution.
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, 2009 Kate O'Sullivan	As Easy as A-S-C The alphabet soup of acronyms in accounting literature is winnowed drastically as the new accounting standards codification takes effect.
CFO February 1, 2008 Alix Stuart	A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements.
CFO September 1, 2006 Fink & Durfee	Progress Report Could it be that finance executives really don't mind regulation?
CFO November 1, 2003	Citi's New Stance After more than a year of scandal and public penance, Citigroup CFO Todd Thomson is determined to rebuild the reputation of the financial-services giant.
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 February 1, 2008 Tim Reason	Bending the Rules Efforts to contain damage from the subprime-mortgage meltdown are stretching accounting rules for securitization.
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 November 1, 2010 Marie Leone	One Step Closer to Little GAAP New panels and a forthcoming report give hope to smaller companies.
Knowledge@Wharton	How Employee Stock Options Can Undermine the Value of Ordinary Shares What effect do options have on the number of stock shares a company has in circulation? The answer can make a big difference when a company computes its earnings per share, and when investors calculate the critical price-to-earnings ratio.
CFO July 1, 2005 Alix Nyberg Stuart	A GAAP of Their Own Private companies seeking a wholesale exemption from FASB's accounting rules are likely to be disappointed.
CFO January 1, 2009 Alix Stuart	Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.
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?
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 August 1, 2003 Julia Homer	Days of Future Past A year after the passage of Sarbanes-Oxley, Congress has proposed a bill that undercuts the intent of the legislation.
The Motley Fool December 28, 2004 Jim Schoettler	Uncovering the Billion-Dollar Secret Traditional stock option accounting practices lead companies to overstate their net income. Here is a look at how significant these overstatements are, who's responsible for fixing the problem, and what they're doing about it to place themselves and their investors in an advantageous position.
CFO February 1, 2003 Julia Homer	Rule-makers The stage is set for a major shift in accounting practice.
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, 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.