Accounting

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  • Without Hoopla, Fair-Value Rule Is Readied

    Among the ripple effects of the global credit crisis is the rewrite of the controversial fair-value accounting rule once known as FAS 157. The revised standard could be in place by the end of the year. July 20, 2010

  • PCAOB Ups Auditors' Double-Checking Duties

    A proposed rule would expand the types of accounts that audit firms need to verify with a third party. July 16, 2010

  • BP's Spillover Effect

    More environmental disclosure is almost a certainty in the wake of the Gulf of Mexico oil spill. July 15, 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

  • To 404(b), or Not to 404(b)?

    Small companies will soon learn whether they will have to comply with Sarbox's requirement to get an auditor's sign-off on internal controls. July 12, 2010

  • How Good Is Your Auditor's Technology?

    Small companies should consider whether their accounting firms use up-to-date tools, train staff thoroughly, and have a strategic technology plan. July 9, 2010

  • Former Bristol-Myers CFO Goes Free

    The deferred prosecution agreement won by Frederick Schiff bodes well for finance chiefs' ability to say what they want to say during earnings calls. July 6, 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

  • Supreme Court: A Sarbox Split

    The Supreme Court rules that the setup of the PCAOB violates separation-of-powers principles, but keeps the board alive – and dashes any prospects of a Sarbanes-Oxley rewrite. June 28, 2010

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