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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
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
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. |
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. |
CFO
February 1, 2008
Alix Stuart |
A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements. |
Commercial Investment Real Estate
Nov/Dec 2010
Tom Muller |
Counting Leases Before They Hatch A proposed accounting change will dramatically affect how landlords and tenants treat leases. |
CFO
January 1, 2009
Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009. |
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
August 1, 2012
Kathleen Hoffelder |
Two Ways about It FASB and the IASB have agreed to allow two approaches to accounting for lease expenses on the balance sheet. |
Commercial Investment Real Estate
Jan/Feb 2011
Kris Hebert |
Lease Resistance How will new accounting rules affect tenants and landlords? |
CFO
September 1, 2008
David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
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
September 1, 2006
Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
CFO
March 2009
Leone & Reason |
How Extreme Is the Makeover? Two years from now, balance sheets might not balance. |
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
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. |
Commercial Investment Real Estate
Jan/Feb 2012
Canon & Fenbert |
The Potential Impact of Lease Accounting Changes on Corporate Real Estate Decision-Making With the goal of improving lease information transparency and comparability, the new standards could have residual effects on the way in which companies form decisions regarding their real estate needs. |
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
February 1, 2003
Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
| CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
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
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
June 1, 2010
Sarah Johnson |
What's New? Don't Ask The pace of accounting rule changes is beginning to wear on finance staffs. |
Real Estate Portfolio
Jan/Feb 2001
Yungmann & Taube |
Proposed New Rules for Cost Capitalization This article summarizes the pitfalls and potential benefits of the proposal, but more importantly, it calls for action on the part of NAREIT's membership... |
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
August 1, 2003
Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
Commercial Investment Real Estate
Nov/Dec 2010
Susan H. Nadler |
Mind the GAAP What advantages does the income-tax basis accounting method offer? |
CFO
April 15, 2012
Sarah Johnson |
Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue. |
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
October 1, 2010
Stuart & Johnson |
Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution. |
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. |
Commercial Investment Real Estate
Jan/Feb 2011
Frank N. Simpson |
Policy Watch Advice and news for CCIM designation holders on lobbying efforts. |
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
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
December 1, 2009
Sarah Johnson |
Balance-Sheet Blues Companies wait and wonder about the impact of changes to lease accounting. |
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. |
IndustryWeek
May 1, 2004
John S. McClenahen |
FASB Options Rule Draws Rants, Raves Manufacturing and tech trade associations attack the FASB proposed rule changes for booking stock options and other share-based payments. |
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
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
December 1, 2004
Kris Frieswick |
Is Fair Value Flawed? Some say FASB's reform proposals for merger-and-acquisition expense-reporting could stifle corporate management planning. |
CFO
October 1, 2003 |
Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate. |
CFO
Tim Reason |
On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business... |
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
July 1, 2006
Linda Corman |
(Don't) Look Deep into My Lease Terms can be mesmerizing, but companies get a rude awakening when leasing's real cost is revealed. |
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
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
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
September 1, 2006
Alix Nyberg Stuart |
Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away? |
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. |
