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CFO
November 1, 2011
David M. Katz |
The Goodwill Two-Step FASB's new way to bypass numeric goodwill testing might add to the compliance costs of big, complex companies rather than curb them.   |
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
July 1, 2003
Tim Reason |
Goodwill to All Pieces Are companies properly valuing and assigning acquired intangibles to business units? |
| Knowledge@Wharton |
Tangible Agitation Over a Proposal on Intangible Assets Beefing up the disclosure of intangible assets would potentially yield greater transparency, enabling the investment communities to make better decisions about their capital. Should companies be required to disclosure information about their intangible assets to investors? |
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
November 1, 2010
Marie Leone |
Technical Difficulties As the pace of accounting-rule changes intensifies, can IT systems keep up? |
| Knowledge@Wharton |
Valuing the Invisible: How to Manage Bankruptcies of Knowledge-based Companies A growing trend is forcing attorneys, accountants and others to consider how to handle a bankruptcy when the debtor company's possessions are largely composed of intangible assets like intellectual property, patents, licenses and/or contracts... |
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. |
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? |
CFO
October 1, 2002
Andrew Osterland |
Back to Basics? If you think new accounting rules will make acquisitions more transparent, think again. |
CFO
September 1, 2009
Alix Stuart |
Undue Diligence New accounting rules for mergers take a bite out of deal activity. |
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
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
September 28, 2009
Anders Bylund |
Apple Gets Some Accounting Love The Financial Accounting Standards Board unanimously approved a change in the timing of how companies recognize certain types of revenue. Apple might be the biggest beneficiary of this change. |
CFO
April 15, 2012
Sarah Johnson |
Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue. |
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
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
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. |
IndustryWeek
March 1, 2002
John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
CFO
November 1, 2011
David M. Katz |
FASB as Private-Company Standards-Setter? A proposed new council would report to FASB, an idea at odds with another recent high-level recommendation. |
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. |
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
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, 2008
David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
CFO
August 1, 2003
Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
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. |
Investment Advisor
August 2009
Lewis Schiff |
The Affluentialist: The Importance of Valuing the Intangible An expert appraisal helps prevent the IRS from poking into your client's affairs and challenging the valuation. |
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. |
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
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 24, 2011
Russ Krull |
Big Accounting Charge-Offs at Bank of America Bank of America stumbles on earnings. Or did it? |
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. |
The Motley Fool
September 3, 2004
Chris Mallon |
Optional No Longer Expense-free option grants are a thing of the past, thanks to the Financial Accounting Standards Board's (FASB) new rule. |
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
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
October 1, 2010
Stuart & Johnson |
Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution. |
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. |
CFO
October 1, 2007 |
The Battle for Influence Letter to the editor: The SEC Rules... Far from Settled... Still Hitting the Ceiling... etc. |
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. |
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? |
BusinessWeek
September 12, 2005
David Henry |
Speed Bumps For Dealmakers Proposed rule changes may force corporate buyers to bare more detail -- and take more lumps that could hurt their results and make earnings more volatile. Dealmaking may be less fun in the future. But investors should get a much clearer view of what it's costing them. |
BusinessWeek
August 22, 2005
Nanette Byrnes |
The Little Guys Doing Large Audits Cheaper, more attentive second-tier accounting firms are scoring clients off the Big Four accounting firms. |
| CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
Investment Advisor
August 2009
Lewis Schiff |
Valuation Myths Two valuation experts identify common myths that could lead to mismanagement of intangible assets and could also cause confusion with clients. |
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. |
| 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. |
