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IDB America June 2001 Daniel Drosdoff	What do you mean by "profitable"? Why Latin American companies and societies have much to gain from adopting a new set of international accounting standards
IndustryWeek March 1, 2002 John S. McClenahen	Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely...
Knowledge@Wharton	How Foreign Firms Can Attract U.S. Investors: Overcoming 'Home Bias' There are clearly substantial benefits to foreign firms that are able to attract U.S. investors in terms of lowering the cost of capital.
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.
The Motley Fool December 28, 2004 Jim Schoettler	Uncovering the Billion-Dollar Secret Traditional stock option accounting practices lead companies to overstate their net income. Here is a look at how significant these overstatements are, who's responsible for fixing the problem, and what they're doing about it to place themselves and their investors in an advantageous position.
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.
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 April 1, 2008 Alan Rappeport	One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications.
IDB America May 2005 Charo Quesada	Every Reform Has Winners---and Losers An expert on modernization of the state reflects on the challenge of improving Latin America's political systems.
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.
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.
U.S. Banker January 2002	Trust Big Accounting Firms? Arthur Andersen, the huge accounting firm, hides behind legal technicalities to excuse itself for approving Enron's financial statements. Rather than working for shareholders and investors as it is supposed to, Andersen seems to have done whatever Enron's management wanted it to...
IDB America August 2005	"A Bigger, More Creative, More Efficient Bank..." After 17 years as IDB president, Enrique V. Iglesias offers an assessment of the Bank's performance and reflects on Latin America's uneven economic progress.
HBS Working Knowledge January 23, 2006 Cynthia D. Churchwell	Financial Reporting Goes Global As business goes global, pressure is increasing for adoption of a single set of accounting standards worldwide. Harvard professor Gregory Miller discusses this trend and India's unique position to be a leader in the international accounting environment.
Knowledge@Wharton	Feeling Burned by Accounting Scams in the U.S.? Just Look Overseas Self-dealing and the misappropriation of profits at the expense of minority shareholders is much more common in other countries due to the weaker legal measures protecting such stockholders.
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 February 1, 2003 Tim Reason	Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.
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.
Job Journal November 28, 2010	Accountants Essential to the Bottom Line Every business depends on accountants to keep their numbers crunched.
The Motley Fool March 29, 2006	The Best Course for Investors Your local community college might make you a better investor. Consider taking a course or two in accounting at a local college to boost your accounting knowledge.
The Motley Fool June 30, 2010 Alyce Lomax	The Supreme Court Spares Sarbanes-Oxley Fortunately, the Court appears to have upheld the spirit of accounting transparency for the good of investors.
IDB America August 2002 Quesada & MacCulloch	Going it alone Most Latin American entrepreneurs face innumerable barriers and little encouragement.
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.
PC World August 2002 Richard Morochove	Good Low-Cost Accounting Simply Accounting 9 is a solid value for small business accounting.
IndustryWeek September 1, 2007 Jill Jusko	Accounting For Lean Tastes Manufacturers are showing growing support for lean accounting, which proponents say more accurately reflects activities of a lean organization.
CFO September 1, 2012 Kathleen Hoffelder	Mind the GAAP Alternatives More accounting options for small and mid size companies are on the way.
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 September 1, 2006 Alix Nyberg Stuart	Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away?
OCC Bulletin	Accounting for Loan and Lease Losses The guidance addresses recent developments in accounting for loan and lease losses and provides a listing of current, authoritative sources of generally accepted accounting principles in this area.
U.S. Banker April 2008 Karen Krebsbach	What's Delaying the SEC on IFRS? How many decades will it take the SEC to mandate IFRS over the U.S. Generally Accepting Accounting Principles?
Job Journal August 10, 2008	Career Snapshot: Accountant Working behind the scenes, accountants keep business and personal finances organized.
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 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.
Reason January 2006 Kerry Howley	Data: Treat the Rich Some recent number-crunching by the U.S. Small Business Administration reveals that it's mom-and-pop outfits, not big box behemoths, who are hardest hit by complicated accounting rules, tax requirements, and workplace regulations.
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.
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.
Salon.com January 15, 2002 Andrew Leonard	Ken Lay: "There are no accounting issues" Even as an executive was warning Enron's CEO of impending problems, he was telling the press that all was well...
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.
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...
IDB America November 2004 Daniel Drosdoff	Unshackling the Banks A new IDB study urges Latin American governments to create environments where credit can thrive.
InternetNews February 8, 2006 Sean Michael Kerner	Nortel Settles Class Action For $2.5B Nortel announced a deal to settle a class-action lawsuit relating to its 2004 accounting scandal. The cost? A cool $2.5 billion.
IDB America March 2002	IDB supports modernization of Chilean Comptroller General The IDB has approved a $15 million loan to Chile to support the modernization of the office of the Comptroller General, a body with critical state auditing and accounting functions...
The Motley Fool February 20, 2004 Selena Maranjian	Learn Accounting, Invest Better I was recently asked, "What kind of college course could I take that would make me a better investor?" Here's my answer.
IDB America November 2004 Daniel Drosdoff	A Formula for Better Banks An interview with the Inter-American Development Bank's chief economist, who makes the case for stronger creditor rights and better bank regulation in Latin America and the Caribbean.
Insurance & Technology July 25, 2005 Katherine Burger	A Matter of Time Federal regulation of the U.S. insurance industry is coming - maybe not this year, or even for a few years, but it is inevitable.
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 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.
Insurance & Technology June 1, 2006 Peggy Bresnick Kendler	A Good Investment Challenged by reduced returns, complex investment vehicles and stringent reporting requirements, insurers are deploying portfolio management systems to track, value and report on their investments.
Reason January 2006 Brian Doherty	You Can Be Too Careful How the U.S. government's new corporate accounting rules impede efficiency and stifle innovation.
IDB America January 2006	The Elusive Quest for Equality Growth indices in Latin America are on the rise, education and health are improving, exports are climbing, institutions are becoming more democratic -- but poverty and inequality indicators refuse to budge.