Accounting

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  • Cutting Your Losses? Review the Accounting

    Guidance released by the IRS underscores that the spirit, not the letter, of the rule must be followed with regard to canceling long-term contracts. June 28, 2010

  • More Shareholder Say on Auditors

    An unrelated regulation has prompted more companies to give their investors a vote on accounting firms. June 25, 2010

  • Liquidity Worries Haunt Nonprofits

    The recession spotlighted the need for more-rigorous reserving. June 24, 2010

  • IFRS: Paralyzed or Prepared?

    Despite many uncertainties, U.S. CFOs can still plan intelligently for the impact of IFRS on their companies. June 22, 2010

  • Free Cash Flow: At the Brink?

    Up until now, companies have been able to find extra cash by cutting costs and capital spending. But if revenues stay flat, margins might narrow drastically. June 21, 2010

  • Living Like It's 1931

    Law professor Frank Partnoy questions whether the regulatory reform bill under debate in Congress will be enough to move the economy toward prosperity. June 17, 2010

  • Auditors' Lingering Doubts

    The skepticism of accounting firms about the viability of their public-company clients continued unabated in 2009. June 10, 2010

  • Goodwill Charges Sink Like a Rock

    Goodwill impairment charges plummeted in 2009, reflecting large write-downs in 2008 and an improving economy. June 8, 2010

  • Ex-Diebold CFOs Charged with Fraud

    Three former finance executives of ATM maker Diebold are charged with accounting fraud by the SEC. June 2, 2010

  • FASB Exposure Draft Alarms Bank CFOs

    Proposed revisions to accounting for financial instruments make no sense for originate-and-hold institutions, bankers say. June 2, 2010

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