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  • One Step Forward on Pension Disclosures

    The next round of pension accounting rules will include more "granular" information about assets. July 16, 2008

  • 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. July 15, 2008

  • Putting Standard-Setters to the Test

    An SEC advisory committee will recommend that FASB's performance be measured. July 11, 2008

  • You'll Need a Fair Value "Mindset"

    The chief accountant at Xerox debates why corporates may not be ready to use fair value on non-financial assets. July 10, 2008

  • Accounting for the World

    In an exclusive interview with CFO.com, the chairmen of the International Accounting Standards Board and its parent organization explain their "huge ambition." July 10, 2008

  • How Fair Value Rewards Deadbeats

    Opponents of mark-to-market accounting complain that some companies are making silk purses out of sows’ ears. July 9, 2008

  • A Little Fair Value Never Killed Anyone

    Fair value accounting became very hard work as the credit crisis dried up once-liquid markets, SEC panelists largely agree, but it should not be blamed for causing or exacerbating corporate credit woes. July 9, 2008

  • Taxation and Representation

    The first international accounting standard to be adopted by the United States may well be the one dealing with tax. But rulemakers first will have to decide how to explain uncertainty to investors. July 3, 2008

  • No New Accounting Rules for Three Years?

    Accounting rulemakers are starting to talk about a moratorium on new accounting rules. But the proposal comes with one giant catch: you have to adopt IFRS first. June 30, 2008

  • The Exxon Valdez Crashes into Fair Value Accounting

    The Supreme Court's slap at the "stark unpredictability" of punitive damages in the oil tanker case highlights the challenge of making companies report future lawsuit liabilities to investors. June 26, 2008

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