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Will the New FASB Code Change Accounting?
Less than three weeks away from the July 1 launch of the codification system, there are still many unknowns. June 17, 2009
New Rule Cites Lawsuit and Bankruptcy Disclosures
FAS 165 calls on companies to recognize "subsequent events" in their financial results related to litigation settlements and a customer's bankruptcy filings. June 15, 2009
Leadership in Finance: Vanguard's Tom Higgins
Financial reporting never stops for the CFO of the investment firm's funds group. June 10, 2009
PCAOB Chairman Mark Olson to Retire
Olson will leave the accounting-firm overseer in mid-July after three years of dodging criticism over the PCAOB's first stab at an internal-control rule and working to establish the board as a solid regulator. June 8, 2009
"Cost Sharing" Pacts Come Under Scrutiny
A recent court ruling sets an ominous tone for joint venture arrangements with foreign affiliates. June 8, 2009
"I Should Have Said No."
A CFO who confessed to fraud wants business students to learn from his mistakes. An interview with Aaron Beam, former CFO, HealthSouth Corp. June 1, 2009
IASB Proposes Its Own Fair-Value Rule
The international standard-setter presents its version of FAS 157, with just a few differences. May 28, 2009
PCAOB Rips E&Y on Revenue Recognition
Two of Ernst & Young's clients had to restate financial results after the accounting-firm overseer found departures from GAAP. May 27, 2009
Standard Bearers
Accounting bodies, regulators and other financial experts gather in London to bemoan political interference in the standard-setting process and to discuss a timetable for overhauling rules on valuing financial instruments. May 25, 2009
In Data-Tag Game, the Feds Are It
Under a proposed law, all government agencies that require corporate reporting — not just the SEC — would have to collect and disseminate financial data with XBRL tags. May 20, 2009