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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 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 August 1, 2003 Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
CFO January 1, 2009 Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009. |
CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
CFO July 1, 2007 Scott Leibs |
Five Years and Accounting This story is Part 1 in a three-part series on how corporate finance has changed since the Sarbanes-Oxley Act was passed. |
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. |
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 April 1, 2008 Sarah Johnson |
Goodbye GAAP It's time to start preparing for the arrival of international accounting standards. |
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 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. |
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 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 September 1, 2002 Andrew Osterland |
No More Mr. Nice Guy A new CFO survey suggests why new rules for auditors may be a wise idea. |
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 April 1, 2008 Alan Rappeport |
One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications. |
CFO September 1, 2012 Kathleen Hoffelder |
SEC Report Backs Away from Convergence The commission's staff expresses hesitation about merging international standards and U.S. GAAP. |
CFO February 1, 2003 Abe de Ramos |
Standards Bearer The chairman of the IASC, Paul Volcker, shares some caustic comments on stock options, corporate boards, and the relative merits of GAAP. |
CFO May 1, 2005 Tim Reason |
Feeling the Pain Are the benefits of Sarbanes-Oxley worth the cost? Many companies are voicing their concerns to the SEC. The top complaint about 404 is that auditors must point out management's own assessment of internal controls. |
CFO October 1, 2007 |
The Battle for Influence Letter to the editor: The SEC Rules... Far from Settled... Still Hitting the Ceiling... etc. |
Financial Advisor March 2008 Alan Lavine |
Apples To Apples Expect a pop in equity valuations, increased liquidity and lower trading costs as foreign companies list stocks in the United States using International Financial Reporting Standards. |
CFO March 1, 2003 Tim Reason |
Two Weeks in January The SEC put much of the Sarbanes-Oxley Act into effect by passing a slew of new rules. Here's what was proposed and what was disposed. |
CFO March 15, 2006 David M. Katz |
A Tough Act to Follow What CFOs really think about Sarbox -- and how they would fix it. Included are the results of an exclusive survey of finance executives on the topic. |
CFO September 1, 2008 Vincent Ryan |
Death by Committee? As SEC and Treasury Department committees on financial reporting and auditing near their conclusions, it looks like the former may be more fruitful than the latter. |
CFO February 1, 2011 Kate O'Sullivan |
The Faces Are New, but the Agenda Is Not Just in time for The Dodd-Frank Wall Street Reform and Consumer Protection Act, CFOs have some new names to learn as two major regulators welcome fresh leadership. |
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. |
U.S. Banker March 2008 Christopher Myers et al. |
SOX Relief for Smaller Banks The SEC and the Public Company Accounting Oversight Board apparently agree that SOX may be too burdensome on small companies, and some relief may be on the horizon. |
CFO March 1, 2012 Sarah Johnson |
Could Its IFRS Delay Strip the SEC of Power? International standards group gently prods the SEC to step up its involvement. |
CFO |
What Must Be Done? The experts weigh in on how to prevent future Enrons... |
CFO May 1, 2008 Alix Stuart |
Auditor Angst Want faster, cheaper audits? Your auditor humbly suggests you avoid last-minute data dumps and other less-than-helpful practices. |
Knowledge@Wharton January 29, 2003 |
Lawyers and Accountants Can Expect Curbs and Compromises in New SEC Rules Recent rules adopted by the U.S. Securities and Exchange Commission to curb the kind of legal and accounting shenanigans that toppled companies like Enron and Arthur Andersen are not as strong as the SEC first indicated they might be. But do they still have enough teeth to work? |
CFO February 1, 2003 Julia Homer |
Rule-makers The stage is set for a major shift in accounting practice. |
CFO September 1, 2007 |
Mend the GAAP Simplifying Financial Reporting... Prosecuting CFOs... Finding Board Members... Gaining Proxy Access... Regulating Rating Agencies... etc. |
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. |
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, 2006 Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
CFO July 15, 2008 Leibs & Reason |
IFRS and When The SEC may decide soon whether and when U.S. companies will switch to international accounting standards. And it's a good thing, as panic from not knowing the date is percolating. |
CFO October 1, 2008 Marie Leone |
Convergence Divergence Critics question the entire rationale for adopting international financial reporting standards. |
U.S. Banker April 2008 Karen Krebsbach |
What's Delaying the SEC on IFRS? How many decades will it take the SEC to mandate IFRS over the U.S. Generally Accepting Accounting Principles? |
CFO Tim Reason |
On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business... |
Investment Advisor November 2009 D.J. Gannon |
Small World Financial reporting standards will eliminate many of the adjustments investment advisors historically have made to allow companies' financials to be more comparable internationally. |
CFO April 1, 2003 |
From All of Us Middle managers certify their numbers... Auditors make a company fire its sterling CFO... blind trusts for stock options... the SEC levies fines but doesn't collect them... etc. |
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 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 March 15, 2004 Craig Schneider |
A World of Trouble Even with an extended deadline for Sarbox compliance, questions about offshoring have companies on edge. |
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. |
IndustryWeek March 1, 2002 John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
Inc. September 2005 Amy Feldman |
Surviving Sarbanes-Oxley A law intended to clean up big public companies has taken its toll on small private ones -- both financially and emotionally. But there may finally be relief in sight. |
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 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. |