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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.   |
U.S. Banker
October 2008
Joseph Rosta |
Proposals Take Aim at Securitization Securitization isn't dead yet, but if the Financial Accounting Standards Board and the Federal Reserve get their way the wake isn't too far off. |
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
Andrew Osterland |
Reining In SPEs New rules for special-purpose entities may result in bigger corporate balance sheets. |
The Motley Fool
December 11, 2009
Jennifer Schonberger |
How Can We Revive the Securitization Market? Believe it or not, securitized loans made up a larger percentage of lending. Bob Pozen, chairman of MFS Investment Management has a way to revitalize the securitization market. |
CFO
September 1, 2006
Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
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
February 1, 2008
Tim Reason |
Bending the Rules Efforts to contain damage from the subprime-mortgage meltdown are stretching accounting rules for securitization. |
| CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
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. |
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
October 1, 2010
Stuart & Johnson |
Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution. |
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. |
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. |
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. |
The Motley Fool
October 22, 2008
Bill Mann |
How Not to Solve the Credit Crisis One idea that some are pressing the Securities and Exchange Commission to adopt is for it to suspend mark-to-market accounting. This is not just a bad idea; it is a bad idea that sets a bad precedent. |
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. |
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
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. |
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
September 1, 2008
David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
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. |
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. |
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. |
| CFO |
What Must Be Done? The experts weigh in on how to prevent future Enrons... |
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
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
August 1, 2003
Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
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
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, 2006
Russ Banham |
Pension Dissension FASB is championing a two-phase project that would provide guidance for gauging annual pension expenses on the income statement and disclose plan assets and liabilities on the balance sheet and in footnotes. CFOs protest. |
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. |
The Motley Fool
May 12, 2009
Ivan Martchev |
Why the FASB Change Hurts Investors The Financial Accounting Standards Board changes allow companies to use significant judgment in estimating asset values ... the kind of judgment those companies lacked in acquiring those same assets. Why should we trust them now? |
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 15, 2012
Sarah Johnson |
FASB Stands Pat on Reviled Tax Rule Despite widespread opposition to the standard governing uncertain tax positions, FIN 48 won't go through the board's rulemaking process again. |
The Motley Fool
April 2, 2004
Bill Mann |
Intel's Red Herring Intel CEO spells doom and gloom if option expensing is mandatory. Please. |
The Motley Fool
April 2, 2009
Alex Dumortier |
Banks and Congress: One More Mistake Can't Hurt? We may be turning Japanese. |
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
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, 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. |
CFO
January 1, 2009
Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009. |
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
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
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
September 1, 2006
Fink & Durfee |
Progress Report Could it be that finance executives really don't mind regulation? |
| 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
February 1, 2003
Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
Registered Rep.
July 8, 2008
Kristen French |
Post Bear, Regulatory Reform May Squeeze Brokerage Margins Could increased regulation of the brokerage industry in the wake of the subprime crisis and Bear Stearns debacle tighten the screws on brokerage business revenues and margins? |
BusinessWeek
January 9, 2006 |
A New Abacus For Pensions The Financial Accounting Standards Board rules on post-retirement accounting are changing. Benefits could suffer. |
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. |
