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Knowledge@Wharton	Technological Wizardry Aside, How Can the Internet Reshape Your Business? Now that the once frenzied pace of Internet infrastructure development has hit a lull, businesses can catch their breath and reflect less on technology and more on the Internet's ability to help companies set strategy...
CFO August 1, 2003 Craig Schneider	Who Rules Accounting? Congress muscles in on FASB -- again.
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.
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...
CIO January 1, 2001 Ian Springsteel	Money Talk - Financial Glossary Fluency in CFO-speak can help your company---and your career.
CFO September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
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.
CIO September 1, 2003 Jack Keen	Don't Ignore the Intangibles Even benefits that are hard to quantify can be an important part of a successful business case.
CFO	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
Real Estate Portfolio Jul/Aug 2001 Tom Kirtland	Investors Can Only Value What They See If REIT shares are undervalued, it is partly because the information investors receive through corporate reports has become less relevant in terms of what is needed to make a proper assessment...
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 September 1, 2008 David M. Katz	Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era.
Knowledge@Wharton February 12, 2003	A "Perfect Storm" of Circumstances Batters Corporate Pension Plans Questions raised about accounting for pension funds have prompted some Wharton faculty and other experts to ask if rules promulgated by the Financial Accounting Standards Board, as well as the Internal Revenue Code itself, may have played a significant part in the strife.
National Real Estate Investor May 1, 2006 Kenneth J. Rogers	New Rules on Intangibles Unlike tangible assets, intangible assets are generally not taxed in most states. However, to the extent that these intangibles are reflected in the sale price of real estate transactions, assessors are inadvertently including them when reassessing property based on the reported sale price.
CFO July 1, 2003 Tim Reason	Goodwill to All Pieces Are companies properly valuing and assigning acquired intangibles to business units?
CFO February 1, 2003 Tim Reason	Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.
Fast Company October 1999 Bill Birchard	Intangible Assets Plus Hard Numbers Equals Soft Finance Finance used to be the hardest of business functions: number crunching, bean counting. Now hard assets like plant and equipment have given way to intangibles like ideas and relationships. How does the new math of the new finance add up?
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 March 1, 2012 Sarah Johnson	FASB Change Targets Intangibles Tests A simplified rule could save companies money.
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 January 1, 2009 Alix Stuart	Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.
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 Tim Reason	On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business...
Real Estate Portfolio Jul/Aug 2002	GAAP Net Income Measures Up Investors trying to decipher the key metric for measuring real estate companies got a hand recently from NAREIT's Board of Governors, which took a step affirming net income computed under generally accepted accounting principles as the primary earnings measure for real estate companies.
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.
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 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 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 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...
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.
IndustryWeek March 1, 2002 John S. McClenahen	Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely...
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.
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.
HBS Working Knowledge September 1, 2003 Loren Gary	The New ROI: Return on Individuals Is there a way to measure ROI on the investments you make in people? Sure -- and doing so provides you with insights on how to spend your limited resources more effectively.
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...
Knowledge@Wharton	Will Expensing Stock Options Create New Problems? Even as politicians and the media vilify stock options, experts from Wharton and elsewhere are asking if the blame is being misdirected, and if the solutions being adopted might bring about new problems.
CFO February 1, 2008 Alix Stuart	A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements.
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.
Real Estate Portfolio May/Jun 2003 Darlene Bremer	Quantity vs. Quality Public companies face strict mandates to disclose more financial information on a timelier basis, but can too much disclosure diminish its value to investors?
The Motley Fool April 2, 2004 Bill Mann	Intel's Red Herring Intel CEO spells doom and gloom if option expensing is mandatory. Please.
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 April 15, 2012 Sarah Johnson	Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue.
CIO February 15, 2003 Keen & Digrius	The Emotional Enigma of Intangibles There are equal measures of art and science to factoring the intangible benefits of IT investment decisions into a business case.
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.
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.
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 February 1, 2003 Kris Frieswick	Guess Again Baruch Lev, a professor at the Stern School of Business at New York University, wants companies to continually update former estimates when the real numbers become available.
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 September 1, 2009 Alix Stuart	Undue Diligence New accounting rules for mergers take a bite out of deal activity.
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.