FASB-IASB

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  • New Clarity on Contingent Liabilities

    In its first exposure draft of 2010, the IASB seeks to eliminate uncertainty in the measurement of contingent liabilities. January 6, 2010

  • Best of 2009: Accounting

    The year was dominated by hot debates over fair-value accounting and a potential move to IFRS. Still simmering are new ideas about revenue recognition, lease accounting, and contingent liabilities. December 24, 2009

  • Harvey Goldschmid Named IASB Trustee

    In his new governance role over international accounting rulemakers, Columbia University law professor Goldschmid looks for a more independent board. December 11, 2009

  • Convergence vs. Conversion

    The notion of U.S. companies "switching" to IFRS over the next few years might become moot, if efforts to converge U.S. and international accounting standards are successful. December 1, 2009

  • Herz: U.S. Convergence Ball Is in SEC's Court

    The decision about whether the nation's corporations should report under international accounting standards has foundered amid a change of Presidents and a corresponding change of leadership at the Securities and Exchange Commission. November 17, 2009

  • Business Models Matter (for Accounting, That Is)

    With the first in a trio of rules on financial instruments, the IASB requires companies to evaluate their business model before abandoning fair-value accounting. November 13, 2009

  • Start Your IFRS Engines?

    In the wake of last week's meeting of U.S. and international accounting standard setters, the SEC's Mary Schapiro gives a nod to the rulemakers' convergence efforts. November 6, 2009

  • "Convergence Doesn't Necessarily Mean the Same."

    The IASB and FASB are hoping to write accounting principles that match up word-for-word. But the devil may be in the rules governing implementation. Here are two examples. November 5, 2009

  • Sooner, Not Later

    FASB gives companies that sell bundled products a break on the timing of revenue recognition. November 1, 2009

  • On Convergence, Speed Is In; Hubris Is Out

    FASB and the IASB rework their approach as Paul Volcker calls for an end to America's love affair with U.S. GAAP. October 30, 2009

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