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Real Estate Portfolio May/Jun 2002 Taube & Yungmann |
Promoting Transparency in Joint Venture Financial Reporting and Disclosure Joint venture arrangements have become an integral part of the business model of many real estate companies, and financial statement preparers and users have worked toward achieving a satisfactory level of transparency...  |
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.  |
Real Estate Portfolio Jul/Aug 2002 |
GAAP Net Income Measures Up Investors trying to decipher the key metric for measuring real estate companies got a hand recently from NAREIT's Board of Governors, which took a step affirming net income computed under generally accepted accounting principles as the primary earnings measure for real estate companies.  |
The Motley Fool September 15, 2004 Bill Mann |
Exhausting Every Option The International Employee Stock Option Coalition, a high tech industry lobbying group in Washington D.C., plays its latest gambit on trying to de-claw options expensing.  |
The Motley Fool January 3, 2007 Emil Lee |
Quick Accounting Basics: Depreciation Investors, there are many different types of depreciation techniques, but the vast majority of companies use the simple straight-line depreciation method.  |
CFO November 1, 2010 Marie Leone |
Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up?  |
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.  |
CFO January 1, 2009 Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.  |
CFO August 1, 2003 Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again.  |
Real Estate Portfolio May/Jun 2001 Yungmann & Taube |
FFO: Earnings or Cash Flow? In 1991, funds from operations (FFO) was defined by NAREIT and became widely used by the industry. Users of the industry's financial statements have accepted FFO as a starting point from which to analyze the historical, as well as prospective profitability and value of companies...  |
IndustryWeek May 1, 2004 John S. McClenahen |
FASB Options Rule Draws Rants, Raves Manufacturing and tech trade associations attack the FASB proposed rule changes for booking stock options and other share-based payments.  |
Entrepreneur December 2004 Joan Szabo |
Think Fast There's good news for entrepreneurs who own business real estate. Recent guidelines from the IRS indicate that the tax agency is now more receptive to business owners accelerating depreciation on buildings already built or being built.  |
| CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...  |
The Motley Fool July 12, 2004 Chris Mallon |
Who'll Be Liable for Options? A new proposal adds a dynamic twist to expensing stock options.  |
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 Tim Reason |
On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business...  |
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.  |
The Motley Fool December 18, 2006 Matthew Crews |
Nice: Stock-Option Expensing SFAS 123R is here. No longer do investors and analysts have to go back and forth adjusting the results for a comparison basis. Stock options will be expensed.  |
Commercial Investment Real Estate Nov/Dec 2010 Susan H. Nadler |
Mind the GAAP What advantages does the income-tax basis accounting method offer?  |
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 October 1, 2003 |
Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate.  |
Real Estate Portfolio Sep/Oct 2000 Yungmann & Taube |
Operating Performance Reporting Over the past year, NAREIT members have re-evaluated the effectiveness of the real estate investment trust industry's supplemental performance measure---Funds From Operations (FFO)...  |
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 December 1, 2011 David M. Katz |
Backlash Prompts a Revise Proposed modifications to revenue-recognition rules draw ire from the construction and technology sectors.  |
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 April 15, 2012 Sarah Johnson |
Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue.  |
| 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?  |
The Motley Fool October 14, 2004 Bill Mann |
Stock Options: Pause to Reload The FASB delays stock option expensing by six months. That's just more time for Big Tech to lobby.  |
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.  |
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 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.  |
The Motley Fool March 31, 2004 Bill Mann |
FASB: Ready to Rumble The Financial Accounting Standards Board announces it intends to require companies to expense stock options.  |
CFO March 2009 Leone & Reason |
How Extreme Is the Makeover? Two years from now, balance sheets might not balance.  |
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.  |
The Motley Fool September 3, 2004 Chris Mallon |
Optional No Longer Expense-free option grants are a thing of the past, thanks to the Financial Accounting Standards Board's (FASB) new rule.  |
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 Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.  |
CFO November 1, 2003 |
Sarbox's Unseen Costs "The crucial unseen cost is that of innovations foregone or delayed," says a reader. More letters to the editor: Microsoft on options... thoughts on Black-Scholes... expensing flaw... the root of the problem  |
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.  |
The Motley Fool June 5, 2006 Nathan Parmelee |
Understanding Funds From Operations Investors often ignore or misunderstand real estate investment trusts because the methods used to evaluate their performance are often very different from the ways that investors analyze other companies. What exactly is the FFO number that many REITs provide?  |
BusinessWeek April 26, 2004 |
How Expensive Will Expensing Options Be? A talk with accounting expert Pat McConnell on the impact of stock options on earnings  |
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.  |
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.  |
Trusts & Estates March 21, 2002 |
AICPA Campaigns To Repair Damage To Reputation Caused By Enron Scandal The American Institute of Certified Public Accountants is trying to ensure that its reputation is not sullied by the recent scandal involving Enron and the role that improper financial reporting played in it.  |
The Motley Fool March 17, 2004 Bill Mann |
The Best Stock Options Model Are there perfect ways to value stock options? No. But anything is better than this. What's the sign that the Financial Accounting Standards Board is thinking about requiring stock options to be expensed? Lots of trips to Washington by Silicon Valley executives, and pre-emptive bills in Congress. Certainly, someone up there recognizes that accounting is best left to accountants.  |
| Knowledge@Wharton |
New Ways to Retain and Reward Employees (Hint: We're Not Talking Stock Options) A handful of technology companies are heading in alternative directions when it comes to giving employees incentives to stay and perform well.  |
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.  |
The Motley Fool June 25, 2004 Bill Mann |
Valley's Intellectual Bankruptcy Yesterday, the Financial Accounting Standards Board held a contentious roundtable in Palo Alto, Calif., to discuss FASB's standing proposal to require American companies to treat stock options granted to employees as an expense.  |
Real Estate Portfolio Sep/Oct 2004 Jon Fosheim |
A Path to Making Net Income Relevant Arriving at a consensus for the most useful performance measurement for REITs and other real estate companies is darn near impossible.  |
CFO February 1, 2003 Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.  |