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  • FASB Offers More Help on Tax Puzzler

    Companies continue to question FIN 48's accounting for "uncertain tax positions," but critics scoff, saying their head-scratching is just a stall tactic. March 9, 2007

  • CFOs: 404 Compliance Back at Square One

    Finance chiefs think the revised SEC and PCAOB standards for internal controls won't change anything because they cancel each other out. March 9, 2007

  • One Accounting Standard for All?

    Former SEC accounting chief Donald Nicolaisen wants the commission to require U.S. companies to abandon GAAP in favor of another set of accounting guidelines, possibly international ones. March 7, 2007

  • Will the SEC Let U.S. GAAP Die?

    When the SEC finally recognizes the use of IFRS by foreign firms, it may find that American companies want to ditch U.S. GAAP too. March 6, 2007

  • The Great Controls Divide: Small v. Big

    The number of companies with less than $75 million in market cap that reported material internal-controls weaknesses surged from 573 in 2005 to 677 in 2006, according to Glass Lewis. But bigger companies have fared much better. March 1, 2007

  • Congress to Solve Your Accounting Woes

    Representatives fall all over themselves to pass a bill expressing their hatred of complexity and love of plain English. February 28, 2007

  • Senators Press SEC, PCAOB for 404 Delay

    Kerry and Snowe want to put off small-company compliance by one year. At the same time, total spending on Sarbox compliance seems to have topped out at $6 billion, new research finds. February 26, 2007

  • Forensic Audits: Got a Clue?

    Experts who spoke at the PCAOB's advisory group meeting on Thursday seemed unconvinced that companywide forensic audits would be cost-effective or, indeed, effective at all. February 23, 2007

  • AS5: More Flexible, Less Effective?

    Does the PCAOB's proposed replacement for Auditing Standard No. 2 offer too much leeway for professional judgment? February 23, 2007

  • Post-404, Fees Spiked 66 Percent: Study

    Yet even those companies not yet required to comply with Sarbox's internal controls provision saw their fees rise by 42 percent, new research finds. February 15, 2007

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