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"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
When Is a Lease a Lease?
The answer will prove pivotal to companies' balance sheets when a new lease accounting standard comes out. November 2, 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
Pro-American Mood Clouds Convergence
Only the biggest U.S. companies should bother adopting the international financial reporting standards written by the International Accounting Standards Board, the former chair of the SEC's advisory committee on financial reporting says. October 29, 2009
A Crash Course in Working Capital
Karen Daniel, CFO of privately held Black & Veatch, is a stickler for GAAP and wants every manager to understand how their daily tasks affect corporate working capital. October 28, 2009
Bridging the Gap on Booking Bank Loans
The U.S. and international accounting standards boards mull the divide between them on how banks should recognize changes in a loan's fair value. October 23, 2009
Living with a Scarlet Audit Letter
Given a going-concern qualification, companies struggle to defy their auditors' prediction that they won't survive the year. October 21, 2009
PCAOB Mulls New Fair-Value Rules
The PCAOB contemplates new rules for how auditors review fair-value assessments. October 12, 2009
IFRS Returns to the Front Burner
Leading the charge to convert the world to International Financial Reporting Standards, David Tweedie says many of the problems opponents cite are being addressed and resolved. Is he right? October 8, 2009