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New Pension Accounting: Volatility City?
If FASB makes companies run plan assets through their income statements, they can expect herky-jerky profits, a new study suggests. January 21, 2008
How to Become a GAAP Geek
Now open to public scrutiny, FASB's codification tool is a one-stop shop for both accounting experts and newbies. January 17, 2008
Can Accounting Principles Survive the Mortgage Crisis?
Looser accounting gets SEC staff approval this week, while mortgage bankers petition FASB for more breaks. January 11, 2008
FASB Gets the GAAP House in Order
Next week, the standard-setter will open up its codification project to scrutiny for one year. January 8, 2008
Long Live the King?
As international accounting standards close in on GAAP, the U.S. standard-setter considers its mortality. January 1, 2008
The standards setter proposes shrinking the size of its board, raising a new accounting question: Is five worth more than seven? December 18, 2007
Could You Switch to IFRS in 3 Years?
Since it worked for Europe, a 2011 deadline for changing over U.S. companies' financials from GAAP could be reasonable. December 17, 2007
AMD Warns of "Material" Goodwill Charge
It seems that the microprocessor manufacturer paid too much to acquire ATI. December 13, 2007
Audit Watchdog Issues Subprime Alert
In response to the subprime mortgage mess, the PCAOB sounds a fair-value siren to guide auditors. December 11, 2007
FASB Rule Spawns a Second Bottom Line
The new standard kicks minority-interest equity out of the mezzanine, changing what makes up net income. December 7, 2007