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CFO
Andrew Osterland |
Commercial Paper Chase If banks have to come clean about their off-balance-sheet leverage, get ready to pay more for money.   |
CFO
March 1, 2003
Randy Myers |
Anxiety's Price New regulations call into question the value of off-balance-sheet financing, if only because of their impact on bankers' fees. |
CFO
October 1, 2002
Tim Reason |
Reporting: See-Through Finance The market's distaste for complex financing could raise your company's cost of capital, even if you comply with new reporting rules. |
CFO
Ronald Fink |
Beyond Enron The fate of Andrew Fastow and company casts a harsh light on off-balance-sheet financing... |
CFO
August 1, 2002
Ronald Fink |
The Fear of All Sums To restore investor trust, many companies are disclosing more information, according to a CFO survey. But it may not be enough. |
CFO
February 1, 2008
Tim Reason |
Bending the Rules Efforts to contain damage from the subprime-mortgage meltdown are stretching accounting rules for securitization. |
| Knowledge@Wharton |
Oh, the Games Enron Played The Enron story is not simply a case of a lone company that played with fire and got burned. Enron was able to take enormous risks while keeping shareholders in the dark because it could exploit accounting loopholes for subsidiaries that are available to most publicly traded companies. |
| CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
CFO
Tim Reason |
Pump Up the Volume Companies are pouring more information than ever into their annual reports. Will investors be satisfied? |
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
June 1, 2003
Tim Reason |
Securitization: False Security? Corporate insolvencies are testing whether securitization of illiquid corporate assets (such as receivables) is a stable structure or a flimsy facade. The legal standing of such transactions is unclear. |
| CFO |
What Must Be Done? The experts weigh in on how to prevent future Enrons... |
CFO
September 1, 2008
David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
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
June 2008
Joseph Rosta |
FASB Lobs a Balance-Sheet Bombshell Reform is needed and probably inevitable, but is FASB moving too fast? |
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
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. |
CFO
September 1, 2006
Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
CFO
November 1, 2007
Vincent Ryan |
Debt in Disguise The boundaries between receivables securitizations and loans are blurring. |
CFO
January 1, 2003 |
Credit Watch S&P's Leo O'Neill to SEC: We are not the watchdogs. |
| CFO |
Pitt On The Spot Plus, trade-show taxes... split-dollar life insurance... our quarterly Global Confidence Survey... |
Commercial Investment Real Estate
Jan/Feb 2006
Robert K. Rowell |
Cover Your Assets Lenders holding commercial real estate-secured loans want to ensure that, if a borrower goes bankrupt, the collateral property will not be consolidated with the borrower's other assets. But borrowers can use bankruptcy-remote single-purpose entities to ease such fears. |
CFO
January 1, 2002 |
Wrong Numbers Company saves money by closely examining phone bills... Toxic collateralized debt obligations... Fastow's comments suggest that he bears some responsibility for Enron's collapse... Forward triangular mergers have become popular for avoiding capital gains taxes... etc. |
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. |
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. |
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. |
HBS Working Knowledge
December 21, 2009
Roger Thompson |
Good Banks, Bad Banks, and Government's Role as Fixer In his new book, Too Big to Save, HBS senior lecturer Robert Pozen tells us how to fix the system. |
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. |
CIO
January 1, 2001
Ian Springsteel |
Money Talk - Financial Glossary Fluency in CFO-speak can help your company---and your career. |
BusinessWeek
January 30, 2006
Nanette Byrnes |
Retiree Accounting: More Than Meets The Eye Companies may soon be forced to put their unfunded pension and other retiree benefit promises on their balance sheets. |
Commercial Investment Real Estate
Nov/Dec 2003
Scott Farb |
Sale-Leasebacks Provide Capital for Core Business Investment Sale-leasebacks allow companies to unlock their real estate assets' equity, raise capital to reduce debt or invest in their core business, and strengthen their balance sheets. |
IndustryWeek
March 1, 2002
John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
CFO
February 1, 2003
Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats 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. |
CFO
April 1, 2004
Ronald Fink |
Playing Favorites Why Alan Greenspan's Fed lets banks off easy on corporate fraud. |
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
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. |
BusinessWeek
April 28, 2011
Hernando de Soto |
The Destruction of Economic Facts A renowned Peruvian economist argues that the financial crisis wasn't just about finance - it was about a staggering lack of knowledge. |
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? |
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
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
May 1, 2003 |
Newswatch Rising tensions between the U.S. and EU could lead to more trade restrictions. Plus: visas harder to come by, Nader rides again, and ten signs your finance department is second rate. |
| 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
November 1, 2010
Marie Leone |
Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up? |
CFO
August 1, 2003
Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
BusinessWeek
April 25, 2005
Mike McNamee |
Watchdogs With Eyes Wide Shut As investigators pore over the books of AIG, it's becoming clear that for years regulators failed to detect lapses in the insurance industry. |
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
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
May 1, 2003
Arthur Levitt |
You Are the Guardians Former SEC chairman Arthur Levitt offers some pointed advice on how to restore confidence in corporate accounting. |
