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CFO March 1, 2012 Sarah Johnson	FASB Change Targets Intangibles Tests A simplified rule could save companies money.
CFO July 1, 2003 Tim Reason	Goodwill to All Pieces Are companies properly valuing and assigning acquired intangibles to business units?
CFO October 1, 2002 Andrew Osterland	Back to Basics? If you think new accounting rules will make acquisitions more transparent, think again.
CFO January 1, 2002 Harris & Caplan	The Perils of Impairment Investors will be getting a better look at corporate balance sheets, thanks to new accounting rules (FAS 141 & 142) covering goodwill and how to reflect its impairment. How will this affect business metrics, and how will investors react?
Financial Planning January 1, 2005 Abigail La Croix	5 Questions Michael R. Young, a litigation attorney and partner at New York law firm Wilkie Farr & Gallagher, shares his perspective on financial reporting and the securities industry, with particular emphasis on accounting irregularities.
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.
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 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 January 23, 2009 Mike Pienciak	These Losses Could Mean Gains Impairment charges can eventually deliver an upside. Once assets are restated at lower present values, they don't get written back up under U.S. accounting rules when the good times start to roll again.
Real Estate Portfolio July 2000 Richard M. Jeanneret	No More "Hocus-Pocus" Until more guidance is provided, it is essential that companies develop their own framework for assessing reporting quality, one that promotes a common vocabulary and understanding about quality among audit committee members, senior management, and auditors...
The Motley Fool February 24, 2005 W.D. Crotty	Saying Goodbye to $18 Billion Viacom takes a massive write-off on "goodwill" assets.
The Motley Fool January 24, 2011 Russ Krull	Big Accounting Charge-Offs at Bank of America Bank of America stumbles on earnings. Or did it?
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.
Entrepreneur April 2007 David Worrell	Ready to Report It may get a little easier for some small-businesses to play by the Sarbanes-Oxley rules.
CFO September 1, 2008 David M. Katz	Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era.
CFO November 1, 2010 Marie Leone	Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up?
CFO October 1, 2011 Sarah Johnson	Making Audits More Audible New rules would require auditors to speak up about possible problems, and describe in more detail what they do and don't look at.
CFO May 1, 2004 Lori Calabro	Looking Under the Hood New attestation standards for internal controls put more power in the hands of auditors.
CFO June 1, 2008 Sarah Johnson	The PCAOB Turns 5.099 We're inspired by the Public Company Accounting Oversight Board's birthday to review its short history -- by the numbers.
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 1, 2008 Kate O'Sullivan	Can This Relationship Be Saved? Auditors and CFOs aren't the friends they once were, but they are working out their differences.
Commercial Investment Real Estate Nov/Dec 2010 Susan H. Nadler	Mind the GAAP What advantages does the income-tax basis accounting method offer?
CFO June 15, 2012 Sarah Johnson	Do Your Internal Auditors Have the Right Skills? Companies are putting a premium on critical thinking and data-mining expertise.
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, 2006 Alix Nyberg Stuart	Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away?
CFO February 1, 2008 Marie Leone	Facing Up to Fair Value Companies can expect to book more contingent liabilities, and at a higher cost than in the past.
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	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
CFO January 1, 2009 S.L. Mintz	Goodwill Hunting For companies mulling write-offs, economic turmoil is a terrible thing to waste.
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, 2009 Alix Stuart	Undue Diligence New accounting rules for mergers take a bite out of deal activity.
CFO July 1, 2003 Kris Frieswick	How Audits Must Change Auditors face more pressure to find fraud.
CFO February 1, 2012 David M. Katz	The Cost of Confidence Two proposals aim to increase auditor independence, but may cause problems for CFOs.
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 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.
The Motley Fool March 13, 2009 Chris Jones	Goodwill: You Can't Touch This Before investing, you might want to know how much of a company's assets actually exist.
The Motley Fool March 24, 2006 Nathan Parmelee	Scary Movie It's going to be a while before there's any real improvement in Movie Gallery's financial health. Investors, beware.
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.
Wall Street & Technology March 22, 2005 Jim Middlemiss	Internal Auditors Traditionally, internal auditors have been feared by IT organizations. But, rather than view auditors as foes, technology executives must learn to embrace auditors' expertise. After all, auditors' advice can help IT departments deliver better results.
HBS Working Knowledge February 4, 2013 Martha Lagace	Are the 'Big Four' Audit Firms Too Big to Fail? For over a decade, there have been articles and op-eds in the popular and business press arguing that the auditing industry, currently dominated by Deloitte & Touche, Ernst & Young, KPMG, and PwC, is a tightening oligopoly, increasingly insulated from the risks of failure.
CFO February 1, 2003 Tim Reason	Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.
InternetNews May 6, 2009 Alex Goldman	Expert: Green IT Now Part of the Bottom Line Going green isn't all about pain and making do with less - it's also about saving money, adhering to the law, and gaining respect.
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 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 September 1, 2004 Alix Nyberg	Raising Red Flags As they identify control weaknesses, companies find a common one: inadequate finance staffs.
Entrepreneur August 2007 Jennifer Pellet	The Land of the Audit-Free Small businesses are being liberated from SOX restrictions. The changes come at a critical time for companies with less than $75 million in market capitalization, which are to begin complying with the management guidance part of SOX during the 2007 audit cycle.
CFO March 1, 2010 Sarah Johnson	Now You Don't See It Auditors are less likely to find manipulated earnings when management directs their attention away from areas of financial statements that contain errors.
Knowledge@Wharton	A Rescue Plan to Save the Beleaguered Accounting Industry A new book called Building Public Trust: The Future of Corporate Reporting does not break much new ground, but it does an admirable job of tying together a number of topics that have challenged the accounting industry and providing a framework for financial reporting in the future.
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 October 1, 2004 Kate O'Sullivan	Can We Talk? Ironically, as the amount of communication between auditors and top executives has increased, the content of these conversations has become much more restricted. The Sarbanes-Oxley Act is partly the reason.