NYU Stern School

The End of Accounting?
Revenue Recognition

The End of Accounting?

If Baruch Lev is right, the old models don’t work anymore.
By David Katz | October 20, 2016
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The Cash-Flow Clash
Financial Reporting

The Cash-Flow Clash

After years of neglect, cash-flow statements get FASB’s attention.
By David Katz | September 7, 2016
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The Raw Nerve of Materiality
GAAP and IFRS

The Raw Nerve of Materiality

FASB’s plan to use only the U.S. Supreme Court’s definition of materiality draws fire.
By David Katz | May 5, 2016
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