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  • Drowning in Data

    The new compensation disclosure rules deliver plenty of information. Too bad much of it doesn't make sense. July 1, 2007

  • FIN 48: Standing Naked Before the IRS

    Tax directors thought FIN 48 might make it easier for IRS auditors to challenge their company's tax returns. It turns out the IRS is thinking the same thing. May 22, 2007

  • PCAOB Gives Better Grades to BDO Seidman

    The PCAOB's third report on BDO Seidman is the first not to find errors that could be material to the audit firm's clients, but nonetheless notes 11 instances where testing or paperwork was inadequate. May 16, 2007

  • The Great GASB: A Novel Benefits-Accounting System

    Rather than accounting for retiree-benefit payouts as they come due, GASB 45 requires the agencies to account for the expenses as the benefits accrue for their current employees. May 15, 2007

  • User's Guide to SEC Pay-disclosure Rules

    Under the new Securities and Exchange Commission requirements, ''you've got to employ some gymnastics'' when calculating total compensation, says a co-author of the new guide from Moody's. April 17, 2007

  • Caught in the Machine

    At one company, the implementation of an ERP system leads to a restatement, and a CFO's departure. Plus, how t-shirts helped some other companies deal with the restatement blues. April 11, 2007

  • The Politics of Pay

    The rewards of America's company bosses face yet more scrutiny and attack. March 29, 2007

  • Hints, Tips, and Handcuffs

    American regulators have declared war on insider trading. March 13, 2007

  • FASB Delay Eases Tax Uncertainty

    A possible delay of FIN 48 could make it easier to comply with the recently revived research tax credit. January 16, 2007

  • Cultural Revolution

    New accounting rules have replaced the Little Red Book as China's guide to self-improvement. Can the state handle the truth? January 11, 2007

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