Disclosure

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  • How to Answer an SEC Comment Letter

    An SEC official provides some fundamental advice about handling queries from the regulator. An old-fashioned telephone conversation is at the top of the list. September 23, 2009

  • FASB Rethinks Lawsuit-Accounting Plan

    The board is taking its time revising its contentious proposal to expand requirements for disclosures about potential litigation losses. August 20, 2009

  • The SEC's Most Wanted

    What does the regulator most want to see in future financial filings? Recent comment letters suggest that the Securities and Exchange Commission has a keen interest in goodwill impairments, fair-value measurements, and credit-risk disclosures. August 3, 2009

  • Rules Dig Deep into Financing Receivables

    FASB proposes a bevy of new disclosure provisions aimed at financing receivables. Will companies balk at the rules, despite already having most of the information on hand? July 20, 2009

  • Clearing the Air on Carbon Disclosures

    The proposed cap-and-trade system for CO2 will likely spark a call for more financial statement disclosures. July 8, 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

  • 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

  • Fair Value Footnote Rule Is Step to Convergence

    IASB's new disclosure standard borrows the three-tier risk hierarchy from U.S. GAAP. March 5, 2009

  • It's Easy Not Being Green

    A wide majority of companies that are required to divulge impending environmental liabilities just don't bother, says new academic research. February 18, 2009

  • Sarbox Clawback Ruling Could Keep Pay in Some CFOs' Pockets

    A federal judge rules that a company with errors in its financials must restate if the CFO is to lose compensation. December 24, 2008

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