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CFO April 1, 2008 Sarah Johnson |
Goodbye GAAP It's time to start preparing for the arrival of international accounting standards. |
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. |
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 August 1, 2007 Kate O'Sullivan |
The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before. |
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. |
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. |
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 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 October 1, 2008 Marie Leone |
Convergence Divergence Critics question the entire rationale for adopting international financial reporting standards. |
CFO April 1, 2008 Alan Rappeport |
One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications. |
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. |
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 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 October 1, 2010 Stuart & Johnson |
Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution. |
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. |
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 November 1, 2010 Marie Leone |
Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up? |
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. |
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, 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, 2012 David McCann |
The New Talent Mix Finance chiefs are bolstering their strategic roles by hiring more FP&A help. |
CFO December 1, 2007 Sarah Johnson |
Playing By Fewer Rules One way to simplify accounting rules? Apply them consistently across industries. |
CFO April 1, 2004 |
Bolting from the Big Four Smaller firms are picking up audit clients at the expense of the Big Four... Stock options fall out of favor... a proposal to synchronize accounting and tax reporting... analysts say good-bye to stock ratings... etc. |
CFO September 1, 2012 Kathleen Hoffelder |
Mind the GAAP Alternatives More accounting options for small and mid size companies are on the way. |
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 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 January 1, 2005 |
In the Same Language The rest of the world adopts international accounting standards... Grounded to a Halt?... Give It Back!... Go Directly to Cash... Where's the Coverage?... |
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 September 1, 2006 Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
CFO December 1, 2002 Alix Nyberg |
Split Decision There's no question that accounting skills are back in vogue for CFOs, given the massive amounts of work associated with the new disclosure and governance rules flooding out of the Securities and Exchange Commission and the stock exchanges. |
CFO February 1, 2008 Alix Stuart |
A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements. |
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 |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
CFO June 1, 2008 Scott Leibs |
Principles vs. Practices A new study says chief financial officers think financial statements are too complex for the average investor. |
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. |
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. |
FDIC FYI July 24, 2002 |
Enhancing Financial Transparency Participants in the conference discussed the strengths and flaws inherent in the U.S. financial reporting process and suggested ways of modifying not only the reporting mechanism, but also the accounting standards that underlie financial statements, audit opinions, credit ratings and analyst reports. |
CFO January 1, 2008 Alix Stuart |
Why VSOE Spells Trouble As software becomes more ubiquitous, many CFOs must now confront the nightmare of revenue recognition. |
CFO March 1, 2004 A CFO Interview |
New World Order IASB chairman Sir David Tweedie says global accounting standards are within reach. |
CFO May 1, 2010 Sarah Johnson |
The SEC Has a Few Questions for You This is the envelope no CFO looks forward to opening, even if the inquiry proves to be fairly routine. |
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. |
CFO May 1, 2008 |
Standards and Lack Thereof Readers write to say that "convergence" is a misnomer; consumer-driven health plans are a cost shift, not a cost control; the Web 2.0 world can expect to be downsized; small companies don't understand cash-flow statements; and more. |
CFO November 1, 2008 Josh Hyatt |
Small Companies Will Lag, but By How Much? Switching to the new global financial reporting standards is inevitable for private companies -- eventually. |
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 |
What Must Be Done? The experts weigh in on how to prevent future Enrons... |
CFO August 1, 2003 Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
National Real Estate Investor September 1, 2004 Scott Farb |
The Trickle-Down Effect of Sarbanes-Oxley Real estate private equity funds are finding themselves in an overly regulated, ever-changing and immensely complex climate when it comes to financial reporting and accounting issues. |
CFO September 1, 2008 David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
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. |