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In Whose Best Interest?
The largest accounting firms are floating a half-dozen reforms for financial reporting and auditing, but finance officers and other experts have already poked a few holes in the proposals. January 12, 2007
EU Looks to Smooth Global Audit Vetting
New European Union rules let non-European auditors get exemptions from registration. January 11, 2007
Strength in Number Crunchers
Will an alliance among a handful of midsize accounting firms gain ground? December 29, 2006
A Private-Company GAAP for 2007?
A FASB and AICPA committee is gearing up to address whether to amend accounting standards for private companies. First on its agenda: finding members. December 22, 2006
PCAOB Proposes AS2 'Repeal'
The board abandons its current, controversial internal-control standard. December 19, 2006
SEC Says Materiality Should Drive 404
The SEC proposes guidance to help cure corporate executives of what commissioner Paul Atkins calls an "obsessive-compulsive mentality" in checking for controls lapses. December 14, 2006
Financial Statements of the Future
Corporate accountants won't recognize their own income statement once FASB is done revamping it. But don't throw away your old accounting textbook yet. December 13, 2006
Dell's Warranty Accounting Questioned
A research firm calls Dell's accounting for warranty accruals "troubling" and its warranty disclosure "unusual." December 4, 2006
Wanted: Accounting Help for PCAOB
The SEC approves a budget boost for the accounting board, which wants to lure and hold on to auditing talent. December 4, 2006
Management or Manipulation?
A new survey finds that CFOs wield surprising power over reported earnings. December 1, 2006