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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
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
Andrew Osterland |
Reining In SPEs New rules for special-purpose entities may result in bigger corporate balance sheets. |
CFO
Ronald Fink |
Beyond Enron The fate of Andrew Fastow and company casts a harsh light on off-balance-sheet financing... |
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
April 1, 2004
Ronald Fink |
Playing Favorites Why Alan Greenspan's Fed lets banks off easy on corporate fraud. |
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
January 1, 2003 |
Credit Watch S&P's Leo O'Neill to SEC: We are not the watchdogs. |
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
September 1, 2002
Tim Reason |
The Uncertainty of Surety A pending face-off between bankers and insurers may put an end to a cheap source of credit enhancement. |
National Real Estate Investor
September 1, 2008
Joe Gose |
Enron Effect Lingers Over Synthetic Leases Once a formidable competitor to sale-leaseback transactions, synthetic leases have all but vanished from the playing field years after the Enron scandal highlighted the structure's lack of transparency. |
CFO
October 1, 2003
Hilary Rosenberg |
Longer Paper Routes Banks have gone to greater lengths to keep assets off their balance sheets. That means higher prices for commercial paper. |
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... |
| 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? |
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
July 1, 2004 |
Double Standards? How controlled companies avoid independence rules... Name Game... Congress Weighs In -- Again... The Tortinator... etc. |
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
September 1, 2002
Lori Calabro |
I Told You So To controversial securities litigator Bill Lerach, the current wave of corporate fraud scandals was both inevitable and preventable. |
U.S. Banker
January 2002 |
Beware the Syndicators Citigroup and J. P. Morgan Chase & Co., which syndicated billions of dollars of loans to Enron, should have known the truth about Enron�'s condition, and should not have had to depend on outside accountants or on the various rating agencies... |
CFO
September 1, 2006
Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
National Real Estate Investor
November 1, 2002
Beth Mattson-Teig |
A Closer Look Corporate chicanery, missed earnings and a slow, painful economic recovery have forced net lease professionals to question the creditworthiness of potential clients like never before. |
Fast Company
March 2002
John Ellis |
Life After Enron's Death Preventing another Enron means understanding what really went wrong. That means understanding transparency, opportunity, and speed... |
CFO
January 1, 2002
Ronald Fink |
Double Whammy As real estate markets sag, companies that used synthetic leases to move real estate liabilities off the balance sheet could face a costly dilemma. They may find banks unwilling to roll the loan over during tough economic times, forcing them to sell property in a depressed market. |
| CFO |
Pitt On The Spot Plus, trade-show taxes... split-dollar life insurance... our quarterly Global Confidence Survey... |
CFO
November 1, 2007
Vincent Ryan |
Debt in Disguise The boundaries between receivables securitizations and loans are blurring. |
U.S. Banker
March 2002
Roger Furman |
Trying Not To Pay Insurance companies are trying to wiggle out of paying Morgan Chase $1.1 billion, underscoring the dangers of using new financial instruments, or old ones in new ways. The likelihood is that the bank will win... |
Salon.com
February 5, 2002
Damien Cave |
Risky business How did Enron break into the elite Wall Street world of credit derivatives? |
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. |
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. |
U.S. Banker
May 2002 |
Hear No Evil, See No Evil, Speak No Evil Federal Reserve Chairman Alan Greenspan clearly believes that business should be big and should be run in a clubby atmosphere. Or else he chooses not to hear, see or speak of evil... |
CFO
July 1, 2007
Alan Rappeport |
This Land Is Your Land Changes afoot in lease accounting will have dramatic effects on retail and REIT balance sheets. |
CFO
October 1, 2008
Stephen Taub |
Enron: Another Final Chapter Ex-shareholders get a drop of solace in the form of $7.2 billion in settlements. |
The Motley Fool
September 2, 2010
Alex Dumortier |
These Stocks Are More Dangerous Than You Think New regulations could whip the rug out from under companies like these that have been abusing the use of operating leases. |
CFO
June 1, 2004 |
Break Up the Big Four? It may be time to break up the largest accounting firms... Calpers steps up its shareholder activism... Commercial banks provide a viable alternative to IPO underwriting... New rules for overtime pay... etc. |
CFO
October 1, 2004
Ronald Fink |
Default Swap Faults A dispute in the Enron bankruptcy case highlights troubling questions about credit default insurance. |
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. |
Finance & Development
March 1, 2001
Suhas Ketkar & Dilip Ratha |
Securitization of Future Flow Receivables: A Useful Tool for Developing Countries During financial crises, developing countries cannot obtain low-cost, long-term loans. Securitization of future flow receivables can help investment-grade public and private sector entities in these countries raise funds in international capital markets... |
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
February 1, 2008
Tim Reason |
Bending the Rules Efforts to contain damage from the subprime-mortgage meltdown are stretching accounting rules for securitization. |
Fast Company
May 2002
John Ellis |
Wall Street's Den of Thieves If you follow the trail of deceit from Enron to its natural lair, it only leads to one destination: Wall Street. Here's why... |
CFO
September 1, 2008
David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
CFO
March 1, 2005
Tim Reason |
A Love-Hate Relationship Banks and their customers have grown closer to, and more wary of, each other. |
On Wall Street
May 1, 2013
Cumming & Horwitz |
SEC Takes on Structured Notes Large banks need to provide better information on these complex securities sold to the wealthy, regulator says. |
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
May/Jun 2002
William D. Sanders |
Working Toward Improved Disclosure Every publicly traded real estate company shares the responsibility to provide clear, transparent financial information to investors... |
| CFO |
Pro (& Con) Forma A warning on pro-forma numbers... the problems with credit rating triggers... simplified tax accounting for smaller businesses... etc. |
U.S. Banker
February 2002 |
Citigroup Thrives, While Chase Shrivels Citigroup is king -- of just about everything financial. For one thing, it has unseated Merrill Lynch & Co. from its 11-year reign as the nation's lead underwriter... |
