Accounting

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  • Six Magic Clicks to Roll Up Daily Records

    The grouping feature in Excel pivot tables allows you to turn a large data set of daily records into a report showing year-over-year figures by month or quarter. September 2, 2010

  • 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

  • So Much for "Death by Committee"

    Audit committees have expanded their scope, and new rules may force them to broaden it even further. September 1, 2010

  • Fees Still Falling, but Not as Dramatically

    The latest analysis of audit fees shows continued good news for most companies, but not all. September 1, 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

  • Suit Based on U.S. GAAP Proceeds

    Popular Inc. looses its plea to dismiss a class-action securities suit involving the alleged improper booking of deferred tax assets. August 30, 2010

  • And the Winner Is...

    What CFOs can learn from Ernst & Young's secretive tabulating of the Emmy Award ballots. August 27, 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

  • IFRS North of the Border

    Canadian companies offer a preview of what it's like to switch to international accounting standards as their January 1, 2011, adoption deadline nears. August 25, 2010

  • IRS: What's in Your Reserve?

    Tax law and accounting collide as the IRS prepares to dig deeper into uncertain tax positions. August 24, 2010

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