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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 November 1, 2011 Marielle Segarra |
New Leasing Proposals Continue to Draw Heat FASB and the IASB respond to criticism as they prepare a new exposure draft for lease accounting.  |
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 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.  |
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 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 |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...  |
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.  |
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 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.  |
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.  |
Commercial Investment Real Estate Jan/Feb 2011 Frank N. Simpson |
Policy Watch Advice and news for CCIM designation holders on lobbying efforts.  |
CFO March 2009 Leone & Reason |
How Extreme Is the Makeover? Two years from now, balance sheets might not balance.  |
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.  |
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 Tim Reason |
On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business...  |
CFO August 1, 2003 Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again.  |
CFO November 1, 2010 Marie Leone |
Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up?  |
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 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 January 1, 2009 Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.  |
Real Estate Portfolio Jan/Feb 2001 Yungmann & Taube |
Proposed New Rules for Cost Capitalization This article summarizes the pitfalls and potential benefits of the proposal, but more importantly, it calls for action on the part of NAREIT's membership...  |
OCC Bulletin March 5, 2001 |
Risk-Based Capital -- Nonfinancial Equity Investments This bulletin on the regulatory capital treatment of nonfinancial equity investments was motivated by the agencies' belief that equity investment activities generally involve risks that are higher than the risks associated with many traditional banking activities...  |
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.  |
CFO December 1, 2010 Marie Leone |
Taking the "Ease" Out of "Lease"? By doing away with operating leases, new accounting rules could bring billions of dollars back onto company balance sheets.  |
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.  |
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.  |
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.  |
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.  |
| 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 October 1, 2010 Stuart & Johnson |
Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution.  |
| 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?  |
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 February 1, 2008 Alix Stuart |
A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements.  |
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 September 1, 2008 David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era.  |
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.  |
CFO February 1, 2003 Julia Homer |
Rule-makers The stage is set for a major shift in accounting practice.  |
CFO April 1, 2008 Alan Rappeport |
One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications.  |
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 October 1, 2003 |
Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate.  |
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.  |
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 March 1, 2004 A CFO Interview |
New World Order IASB chairman Sir David Tweedie says global accounting standards are within reach.  |
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.  |
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 September 1, 2006 Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.  |
Entrepreneur August 2004 Stephen Barlas |
Out of Sight Stock options can stay off your balance sheet--for now. The Stock Option Accounting Reform Act seeks an economic impact study and provisions for small businesses.  |