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The New Crisis Report: What's in It for CFOs?
Two members of a high-level accounting advisory group say that their recommendations are not just aimed at regulators and standard-setters, but corporate finance executives, too. July 31, 2009
Companies: New Lease Rule Means Labor Pains
As standard-setters inch toward a new lease-accounting standard, corporations push back on the added work it could create. July 21, 2009
Companies Exasperate SEC Accounting Chief
He chides them for citing accounting standards that "few people understand" in their financials and for their puzzling apathy on IFRS. July 17, 2009
Donaldson, Levitt Back FASB Off-balance-sheet Rules
The two former SEC chairmen are also calling for the Obama administration to slow the pace of regulatory changes to the U.S. banking system. July 16, 2009
Private Companies Get IFRS Made Easy
At a mere 230 pages, a new version of the international accounting standards for nonpublic entities may win a big following, sooner or later. July 10, 2009
A Fair Value Prescription for "Share Lending"
If it's probable that the deal's investment bank will default, the issuing company must recognize an expense equal to the fair value of the unreturned shares, says FASB. July 6, 2009
Revenue Recognition: Will a Single Model Fly?
Elements unique to long-term contracts pose a challenge for FASB and IASB in their bid to create one standard covering all customer relationships. July 2, 2009
Speed Bumps for Early XBRL Filers, Users
FASB is close to overcoming a mismatch between its new codification of accounting standards and data-tagged financials that could have presented communications problems for CFOs. June 26, 2009
International Standard Setters Have Their Say on MD&A
Although the IASB's first proposed guidance on management commentary purports to set up best practices, some board members think it's superfluous. June 23, 2009
Will the New FASB Code Change Accounting?
Less than three weeks away from the July 1 launch of the codification system, there are still many unknowns. June 17, 2009