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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
February 1, 2003
Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
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
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. |
CFO
April 1, 2008
Sarah Johnson |
Goodbye GAAP It's time to start preparing for the arrival of international accounting standards. |
Investment Advisor
November 2009
D.J. Gannon |
Why Adopt Global Standards, Anyway? The reality is that the development of identical standards was never the intended result of convergence. |
CFO
February 1, 2008
Alix Stuart |
A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements. |
| 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
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? |
CFO
September 1, 2006
Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
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
August 1, 2003
Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
CFO
January 1, 2009
Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009. |
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
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
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
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
March 1, 2004
A CFO Interview |
New World Order IASB chairman Sir David Tweedie says global accounting standards are within reach. |
CFO
September 1, 2008
Tim Reason |
International Accounting Standards Board Chairman Sir David Tweedie The overseer of a coming accounting revolution opines on U.S. companies' inevitable, eventual shift to IFRS. |
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
November 1, 2002
Tim Reason |
Align the Books? The gap between the numbers reported to shareholders and to the taxman is growing. Critics contend it's time to explain why. |
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. |
CFO
April 1, 2008
Alan Rappeport |
One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications. |
CFO
Andrew Osterland |
Reining In SPEs New rules for special-purpose entities may result in bigger corporate balance sheets. |
| 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. |
CFO
February 1, 2003
Julia Homer |
Rule-makers The stage is set for a major shift in accounting practice. |
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. |
CFO
September 1, 2008
David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
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
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
April 15, 2012
Sarah Johnson |
Averting Revenue-Recognition Angst FASB and the IASB seek to allay worries over new rules for booking revenue. |
IndustryWeek
March 1, 2002
John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
Commercial Investment Real Estate
Nov/Dec 2010
Susan H. Nadler |
Mind the GAAP What advantages does the income-tax basis accounting method offer? |
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
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. |
BusinessWeek
October 4, 2004
David Henry |
Fuzzy Numbers Despite the reforms, corporate profits can be as distorted and confusing as ever. Here's how the game is played. |
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
February 1, 2003
Abe de Ramos |
Standards Bearer The chairman of the IASC, Paul Volcker, shares some caustic comments on stock options, corporate boards, and the relative merits of GAAP. |
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. |
| 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 |
Pitt On The Spot Plus, trade-show taxes... split-dollar life insurance... our quarterly Global Confidence Survey... |
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... |
| 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? |
CFO
October 1, 2010
Stuart & Johnson |
Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution. |
CFO
March 2009
Leone & Reason |
How Extreme Is the Makeover? Two years from now, balance sheets might not balance. |
CFO
September 1, 2012
Kathleen Hoffelder |
Mind the GAAP Alternatives More accounting options for small and mid size companies are on the way. |
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. |
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. |
