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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 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.
U.S. Banker June 2008 Joseph Rosta	FASB Lobs a Balance-Sheet Bombshell Reform is needed and probably inevitable, but is FASB moving too fast?
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.
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.
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 September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
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 15, 2012 Sarah Johnson	Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue.
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.
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.
Entrepreneur August 2004 C.J. Prince	Raise Your Voice A new Small Business Advisory Committee promises to give small businesses a say in accounting standards. But will it help?
The Motley Fool October 2, 2008 Alex Dumortier	Mark-to-Market Accounting: What You Should Know How does it work, and why is Congress pushing to suspend it?
Commercial Investment Real Estate Jan/Feb 2011 Frank N. Simpson	Policy Watch Advice and news for CCIM designation holders on lobbying efforts.
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, 2008 Tim Reason	Bending the Rules Efforts to contain damage from the subprime-mortgage meltdown are stretching accounting rules for securitization.
OCC Bulletin December 4, 2002	Accrued Interest Receivable This clarifies the appropriate accounting treatment for banking organizations that securitize credit card receivables and record an asset commonly referred to as an Accrued Interest Receivable.
CFO January 1, 2009 Alix Stuart	Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.
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 Andrew Osterland	Reining In SPEs New rules for special-purpose entities may result in bigger corporate balance sheets.
CFO February 1, 2003 Tim Reason	Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.
OCC Bulletin March 26, 2001	Loans Held for Sale This issuance covers the accounting and reporting treatment for certain loans that are sold directly from the loan portfolio or transferred to a held-for-sale account...
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 10, 2009 Elliott Orsillo	Bank Shareholders Unite! Recent congressional action may have stimulated the market, but at what cost to bank stocks?
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 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	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
CFO March 2009 Leone & Reason	How Extreme Is the Makeover? Two years from now, balance sheets might not balance.
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, 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 December 1, 2007 Sarah Johnson	Playing By Fewer Rules One way to simplify accounting rules? Apply them consistently across industries.
CFO August 1, 2003 Craig Schneider	Who Rules Accounting? Congress muscles in on FASB -- again.
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.
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 March 1, 2007 Rob Garver	Nothing to Bank On Bank executives will undoubtedly spend much of the next year assessing the likelihood and impact of new rules, while at the same time trying to keep earnings growth on its upward trend.
The Motley Fool May 28, 2008 Tom Hutchinson	Goldman Sachs Takes the High Ground The investment bank threatens to leave an international group over a proposed rule change for accounting.
U.S. Banker July 2010	Why We Don't Need Any More Bank Charters Unless bank organizers can make a compelling case that consumers and business owners aren't being served by existing banks, regulators should continue to clamp down on new charters.
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	What Must Be Done? The experts weigh in on how to prevent future Enrons...
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 April 2, 2009 Alex Dumortier	Banks and Congress: One More Mistake Can't Hurt? We may be turning Japanese.
The Motley Fool June 1, 2010 Morgan Housel	Banks' Next Roadblock: Accepting Reality More so than any other industry, what you see on a banks' balance sheet is often just the opinion of someone whose interests might be miles away from presenting reality. Never forget that.
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.
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.
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...
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.
The Motley Fool January 27, 2009 Liz Peek	A Bold New Plan: Dump FAS 157 What can President Obama's financial team do to right the banking ship? One idea that should be reviewed is the elimination of mark-to-market accounting, required by FAS 157, which would go a long way toward stabilizing the banks.
U.S. Banker February 2011 Rob Garver	An M&A Resurgence? Not So Fast A flurry of bank merger activity at the end of 2010 raised hopes for more deals, but accounting rules requiring that acquired loans be marked to market could scare off many potential buyers.