Such comments, of course, are actively solicited by FASB in advance of new accounting treatment, and it's common for exposure drafts like this one to be criticized. However, the fact that proponents of fair value measures have taken issue with the current draft illustrate some of the difficulties FASB is likely faces as it shifts accounting from historic cost to fair value measures.
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Inside this Report
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Best of 2006 Summaries, by Subject
- Best of 2006: Accounting
- Best of 2006: Capital Markets
- Best of 2006: Technology
- Best of 2006: Risks and Benefits
- Best of 2006: Careers
- Best of 2006: Deals
- Best of 2006: Law and Order
Accounting
- FIN 47: The Future Is Now
- How Much is that Error on the Books?
- Accountants: Going Once, Going Twice
- Securitization: Cash Flow on Tap
- Up on Cripple Creek, a New Kind of Gold
- Execs' Letters Rip FASB Pension Draft
- Simplifying Accounting Isn't Simple
- Gift Cards and Revenue Recognition
- SEC Issues Option Accounting Guidance
- Will FASB Fix Pensions, or Freeze Them?
- FASB Calls for a Cultural Change
- Binomial Creeping Up on Black-Scholes
- Hedge Accounting Still Befuddling
- Capitalization Clouds Comparisons
- Restatements: Stupid Human Tricks?
- The Battle to Preserve LIFO
- FASB To Change Derivative Accounting
- FASB Issues Lease Accounting Guidance
- FASB Hoists Red Flags Higher for Taxman
Capital Markets
- Bush Signs Rating Agency Reform Act
- How Sarbox Can Cure the Rating Agencies
- Are Buybacks Financial Coverups?
- Bondholder Backlash
- Fed: Hedge Funds Get Too Much Credit
- This Way to the Mezzanine
- What’s a Backdated Stock Option Worth?
- If You Love a Company, Set It Free?
- A Hard Shell
- Private Equity Firms Chasing Small-Caps
Technology & Financial Software
- E-Proxies to Debut in 2007
- Finding Out What Customers Really Think
- Managing Tech Change at the Office
- Spreadsheet by Google?
- Due Diligence, Quick and Clean
- Gizmos to Keep You Cool, Calm, Connected
- The Cost of Mobile Working
- Gadgets: A Love/Hate Relationship
- 10-Ks, 8-Ks a Thing of the Past?
- A Vision Problem at Top Audit Firms
- The Unproven Promise of XBRL
- Ready or Not, XBRL Is Coming
- Will the AICPA Take Over XBRL Standards?
- Survey: IT Falls Behind on Compliance
- Solving the Audit Gap
- SAS 70 Weak on Data Security: Experts
- How to Put Your Spreadsheet in Lockdown
- Is Your Blackberry a Hacker's Back Door?
- I'm Your Laptop and I've Been Stolen!
- Are Your Business Partners an IT Threat?
Risks & Benefits: Employee Benefits
- Can 401(k)s Replace Pensions?
- Pension Act Tilts to Cash-Balance Plans
- HSAs May Not Deliver Savings
- Sprucing Up the 401(k)
- FASB Rule Puts Pensions on Balance Sheet
Risks & Benefits: Risk Management
- Coming Distractions: Eight Looming Risks
- How Regulation Drives up Insurance Costs
- How to Bungle Political Risks
- Defending Against Backdating Suits
- Who's Controlling the Controller?
- Risk Management: More Talk Than Action
Risks & Benefits: Insurance
- Directors Wary of Compliance Litigation
- Property Insurance's Uneven Price Blip
- Insurers Seek Freedom from States
- A Tale of Two Insurance Markets
Careers
- Making the Short List for CEO
- Leaving Finance for a Second Career
- Take a Break, But Keep It Short
- Job Candidates Look for the Perfect Fit
- Becoming a Bigger Fish in a Smaller Pond
- Private Equity: Seeking CFOs
- A Job May Be Looking for You
- Would-be CFOs and the Board of Directors
- When Finance Careers Swing Through IT
- Are You Overworked?
- UnitedHealth CFO Resigns Amid Overhaul
- Comverse CFO, Two Others Resign
- Will CFO Decker Take the Reins at Yahoo?
- HP CFO Wayman to Retire
- Bank of America CFO Resigns
- Sears Taps Monaghan as CFO
- The Post Office Gets a New CFO
Deals
- Private Equity: Caveat Emptor
- Clean Rooms Keep Merger Secrets
- How Private Equity Changes Corporate M&A
- Mergers for Small Companies On the Rise
- Acquisitions: Try Before You Buy
- M&A Deals Turn a Corner?
- Conflicted M&A ''Fairness'' Opinions
- Cash Stockpiles Will Fuel Mergers: PwC
- Numbers Don't Drive Deals, People Do
- Foreign Firms Speed Up U.S. Acquisitions
Law & Order
- Where Are They Now?
- Penalty Box
- The CFO's Best Defense
- Fastow Sentenced to Six Years in Prison
- Lay, Skilling Guilty
- What Skilling's Sentencing Means
- Ken Lay's Record Cleared of Convictions
- Feds Want Skilling to Pay Lay's Share
- Ebbers Goes to Prison
- Ex-CFO Helps Healthsouth Fight Scrushy
- Probation for Adelphia's Michael Rigas
- Kozlowski Sells $10 Million Mansion
- Accountant Gets Death Penalty
- Accountant Embezzled to Pay Dominatrix
- Former Church CFO Indicted by FBI
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