Video | Newsletters | Subscribe Now

Accounting

You are here: Home : Topics A-Z : Accounting

Follow this topic

Sign up for newsletters
Subscribe to our Accounting RSS feed

Private Companies Get IFRS Made Easy
At a mere 230 pages, a new version of the international accounting standards for nonpublic entities may win a big following, sooner or later. July 10, 2009
Cash Flow: a Better Way to Know Your Bank?
A study of commercial banks comes up with ways accounting for operating cash flow could be improved. July 9, 2009
A Fair Value Prescription for "Share Lending"
If it's probable that the deal's investment bank will default, the issuing company must recognize an expense equal to the fair value of the unreturned shares, says FASB. July 6, 2009
Revenue Recognition: Will a Single Model Fly?
Elements unique to long-term contracts pose a challenge for FASB and IASB in their bid to create one standard covering all customer relationships. July 2, 2009
Will Whopping Goodwill Hits Hurt Deals?
The big question for many investors is whether the backlash from past mergers will cool deal valuations going forward. July 1, 2009
Speed Bumps for Early XBRL Filers, Users
FASB is close to overcoming a mismatch between its new codification of accounting standards and data-tagged financials that could have presented communications problems for CFOs. June 26, 2009
AIG Sells Shares to Fed: Papa's Little Dividend?
The New York Fed has agreed to get involved in the life insurance business by investing $25 billion in two special-purpose vehicles. June 25, 2009
The Fair-Value Deadbeat Debate Returns
On hiatus while other fair-value questions were debated, the hotly-contested issue of why companies can book a gain when their credit rating sinks has returned to center stage. June 25, 2009
International Standard Setters Have Their Say on MD&A
Although the IASB's first proposed guidance on management commentary purports to set up best practices, some board members think it's superfluous. June 23, 2009
Another Fair Value Rule Tweak Is in the Works
This time, FASB is hoping to clarify the rules on valuing "alternative" investment vehicles. June 22, 2009