FASB-IASB

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  • Why the SEC Won't Flip the IFRS Switch

    Risk analysis indicates that the SEC is highly unlikely to require public U.S. companies to use IFRS instead of U.S. GAAP if the two sets of standards remain substantially different. September 2, 2010

  • Cloudy Future for GAAP

    Robert Herz's retirement and the need for FASB to replace him as well as add two new members will likely delay significant changes to U.S. accounting rules. August 31, 2010

  • Finance Execs React to Herz's Retirement

    The FASB chairman's startling announcement has CFOs concerned, but they aren't adjusting their plans for dealing with pending changes to accounting rules. August 26, 2010

  • Will FASB's Breadcrumb Trail Remain?

    The standard-setter will vote on whether to extend the comment period for a controversial disclosure rule that could open up companies to new lawsuits. August 17, 2010

  • Revenue Rules Could Cause Software Snags

    How much will ERP systems have to be tweaked to comply with FASB's new revenue-recognition rules? August 10, 2010

  • IFRS: More Opportunities Than Threats

    Scenario planning reveals few threats and many opportunities within the uncertainties about IFRS in the United States. July 29, 2010

  • Sucking the LIFO Out of Inventory

    The government sees billions of dollars in potential tax revenue sitting on the shelves of company warehouses. July 15, 2010

  • Major Accounting Changes: When Will They Hit?

    Standard-setters recently reshuffled their priority list for accounting convergence. Here's the new schedule. July 13, 2010

  • GAAP and IFRS: Six Degrees of Separation

    A number of technical issues must be resolved before U.S. accounting rules can be converged with international standards, says one expert. June 30, 2010

  • IFRS: Paralyzed or Prepared?

    Despite many uncertainties, U.S. CFOs can still plan intelligently for the impact of IFRS on their companies. June 22, 2010

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