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.

Why CFOs Shouldn’t Come From Public Accounting

Make the controller responsible for accounting and the CFO for financing — and have them report separately to the CEO, an ex-finance executive advises.

The Dark Side of Accounting Expertise

The Future of Finance Has Arrived

The pace with which finance functions are employing automation and advanced technologies is quickening. Rapidly. A new survey of senior finance executives by Grant Thornton and CFO Research revealed that, for just about every key finance discipline, the use of advanced technologies has increased dramatically in the past 12 months.

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For top executives, managerial experience at an auditing firm is not necessarily a virtue, especially among those who are highly paid, a study finds.

Report Details Ubiquity of Non-GAAP Metrics

Some findings seem to support allegations that companies are practicing “earnings management.”

Ready for the New Lease Accounting Standard?

There are 10 critical issues that U.S. companies are struggling with as they prepare for ASC 842.

Keep Quarterly Reporting

The long-term benefits of semi-annual reporting are doubtful, while its costs are significant, say Robert Pozen and Mark Roe.

Lessons from Early Lease Accounting Adopters

PwC offers a primer for the many companies that aren’t yet far along in their implementation process for the new lease accounting standard.

New Accounting Rules Test Companies’ Mettle

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.

Free Cash Flow: What Is It, Really?

As the use of free cash flow as a guiding metric grows, researchers seek a solid definition for the term.

Ready or Not, Here It (Rev Rec Standard) Comes

Many companies are underestimating the need to establish a stable, sustainable revenue recognition process under the new standard, says SAP’s CAO.

Justifying Judgment When Recognizing Revenue

How to address challenges when applying the FASB’s new principles-based model for revenue recognition.

GE’s Big Goodwill Impairment Draws Scrutiny

The struggling conglomerate took the biggest impairment charge in almost a decade, causing the SEC to widen its investigation of GE’s accounting practices.

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