Accounting

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  • Shorter Agenda for Convergence

    FASB and the IASB have selected five priority projects to focus on – and hopefully push out by next year. November 16, 2010

  • FASB Clarifies Troubled Debt Restructuring

    The standard setter releases new proposed accounting guidance to better define what is – and is not – a troubled debt restructuring. November 15, 2010

  • Goodwill Bounces Back

    A new study finds that goodwill impairment fell precipitously last year. November 11, 2010

  • Spreadsheets: Why Pivot Tables Won't Sum

    Is there any way in Excel 2007 to have a pivot table always default to sum the amounts rather than count them? November 10, 2010

  • Weyerhaeuser's Tax Windfall

    The conglomerate may be able to take advantage of tax benefits because "there is room for judgment" with respect to a deferred tax liability ripening into an actual liability. November 8, 2010

  • Spreadsheets: The Social Security Dash

    Uploading files that require Social Security numbers? Here's how to eliminate the dashes and still keep the series of numbers intact. November 3, 2010

  • Ready but Not Eager for IFRS

    A new survey says midsize and big companies expect to be ready for a wholesale switch to international accounting standards – but most won't budge until they have to. November 2, 2010

  • One Step Closer to Little GAAP

    New panels and a forthcoming report give hope to smaller companies. November 1, 2010

  • 18,000 Errors and Counting

    The number of mistakes in XBRL-tagged financial statements continues to pile up, but results are actually better than expected so far. November 1, 2010

  • Technical Difficulties

    As the pace of accounting-rule changes intensifies, can IT systems keep up? November 1, 2010

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