Finance

You are here: Home : Topics A-Z : Finance

Business Models Matter (for Accounting, That Is)

With the first in a trio of rules on financial instruments, the IASB requires companies to evaluate their business model before abandoning fair-value accounting.

November 13, 2009

Changes to the controversial rules surrounding the accounting treatment of financial instruments — rules that were skewered during several rancorous debates among politicians, bankers, and accounting experts during the past year — are one step closer to being finalized. Read more...

Follow this topic

Sign up for newsletters
Subscribe to our Finance RSS feed

More Finance Articles

Where's the Cash? Look Behind You
A new law gives corporations a chance to apply net operating losses to income generated in good years, going back to 2003. November 11, 2009
Companies Play Credit Catch-Up
Credit managers see a positive sign of economic growth as their customers begin to pay off their overdue balances. November 3, 2009
When Is a Lease a Lease?
The answer will prove pivotal to companies' balance sheets when a new lease accounting standard comes out. November 2, 2009
CFOs Find It's Nice to Share, within Limits
Finance departments are continuing to move functions to offshore shared-services groups but are stopping short of full globalization. October 27, 2009
PwC: Sour Economy Sparks Divestitures
Companies will soon spin off and carve out more pieces of their empires, finance execs say. October 20, 2009
IFRS Returns to the Front Burner
Leading the charge to convert the world to International Financial Reporting Standards, David Tweedie says many of the problems opponents cite are being addressed and resolved. Is he right? October 8, 2009
Corporate Finance: Thawing out
It is not quite business as usual, but firms are finding it surprisingly easy to raise money again. October 1, 2009
Down but Not Out
M&A activity has plunged in 2009, but recent deals suggest it may be poised for a comeback. October 1, 2009
Boxed In
The government's push to standardize over-the-counter derivatives could severely disrupt corporate hedging programs. October 1, 2009