As we look ahead to what is sure to be a busy 2019, we rounded up the top accounting articles of 2018. From new lease accounting rules to the dark side of accounting expertise, from defining free cash flow to the new revenue recognition standard, here are CFO editors’ picks for the 11 best accounting articles of 2018.
Make the controller responsible for accounting and the CFO for financing — and have them report separately to the CEO, an ex-finance executive advises.
For top executives, managerial experience at an auditing firm is not necessarily a virtue, especially among those who are highly paid, a study finds.
Some findings seem to support allegations that companies are practicing “earnings management.”
There are 10 critical issues that U.S. companies are struggling with as they prepare for ASC 842.
The long-term benefits of semi-annual reporting are doubtful, while its costs are significant, say Robert Pozen and Mark Roe.
PwC offers a primer for the many companies that aren’t yet far along in their implementation process for the new lease accounting standard.
Forty-two percent of public companies are either still assessing the impact of the new lease accounting rules or have not even gotten that far, finds PwC.
As the use of free cash flow as a guiding metric grows, researchers seek a solid definition for the term.
Many companies are underestimating the need to establish a stable, sustainable revenue recognition process under the new standard, says SAP’s CAO.
How to address challenges when applying the FASB’s new principles-based model for revenue recognition.
The struggling conglomerate took the biggest impairment charge in almost a decade, causing the SEC to widen its investigation of GE’s accounting practices.