Is Fair Value Foul?
A Stanford professor argues that the less that investors use fair value accounting to value companies, the better.
Foreign-Entity Reconciliation Strategies
Aligning accounts and tracking foreign accounting standards can become unruly. Here's how to approach it.
Mind the Non-GAAP
Nontraditional financial metrics can shed valuable light on a company’s operations — or obscure its true condition.
A New Direction for Goodwill
A recently released alternative for goodwill accounting could save private companies money and time.
Private Companies Gain GAAP Exceptions
Final rules on two items in the FASB private-company framework — accounting for goodwill and interest-rate swaps — are due by December 31.
To Understand HR Standards, Look to GAAP and FASB
Should human-capital standards look and feel more like generally accepted accounting principles, or FASB’s financial-reporting standards?
Building a Better Income Statement
If neither companies nor investors find GAAP-reported earnings useful, it’s clearly time for a new approach.
European Banks Face Libor Liabilities
Different accounting rules could mean a quicker, bigger hit on their balance sheets.
Libor’s Double Whammy for European Banks
Different accounting standards could mean a quicker and bigger hit on the balance sheets of European banks than those of their American counterparts.