Corporate Finance: Page 156

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    How Big Is Small?

    What makes a business small is a matter of some debate, with legislators, software vendors, and corporate executives each applying their own filters, depending on the situation. Now the Small Business Administration itself is stepping into those waters, as it wades through its first comprehensive...

    By Marielle Segarra • Aug. 30, 2011
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    What’s So Simple about New Goodwill-Impairment Tests?

    This article was updated on August 17, to include additional comments by FASB.The Financial Accounting Standards Board has approved a rule revision that reportedly makes its less complicated for companies to test for goodwill impairment. In practical terms, that means companies have the option of...

    By Marie Leone • Aug. 12, 2011
  • Businessperson talking to a group of people in a meeting a the office Explore the Trendline➔
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    Trendline

    Top 5 stories from CFO.com

    From CPA licensure changes to undergoing a digital transformation, these are the most popular stories CFOs are reading. 

    By CFO.com staff
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    Private-Company GAAP Heats Up

    Accountants and finance executives are lobbying hard for the Financial Accounting Foundation (FAF) to appoint a separate board, independent of the Financial Accounting Standards Board, to tailor accounting standards for private companies.At least 15 state CPA societies, including those in Alabama...

    By Alix Stuart • Aug. 3, 2011
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    “We See Ourselves as Being on the Move”

    Eight years ago, when Arthur Andersen surrendered its license and the Big Five accounting firms became the Big Four, many independent auditors began a migration to smaller firms. One big beneficiary was Grant Thornton, a second-tier audit and advisory outfit that’s seen its revenues and workforce...

    By David Katz • Aug. 1, 2011
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    Auditors’ Somewhat Raised Confidence

    First the good news: fewer companies are carrying around the burden of a going-concern qualification. Based on regulatory filings as of May 31, research firm Audit Analytics predicts that a total of 2,875 companies will report that their auditors expressed doubts about their viability for their 2...

    By Sarah Johnson • July 25, 2011
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    Small Companies Criticize Switch to IFRS

    A group of CFOs and finance executives from small public companies had little positive to say last week about a possible switch to international financial reporting standards. Shifting to IFRS would be painful and costly, the executives said during a Securities and Exchange Commission roundtable....

    By Marielle Segarra • July 13, 2011
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    Turf War over Private-Company GAAP

    The debate over who will tell private-company finance executives how to do their accounting is exploding, showing up even in such obscure areas as Website design.The Financial Accounting Standards Board announced Wednesday that it has set up a new section on its Website dedicated to the issues mo...

    By Alix Stuart • July 1, 2011
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    Little Change in Audit Fees

    Stability is the dominant theme of the Financial Executives Research Foundation’s latest annual survey of audit fees. For the most part, fees in fiscal 2010 were about the same as in 2009, while finance executives rated their auditors neutral to positive on various aspects such as the efficiency ...

    By Alix Stuart • June 16, 2011
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    All in the Timing

    The sequence of disasters that hit Japan starting on March 11 — the record-setting earthquake and associated tsunami, a series of aftershocks, and the ongoing crisis at the Fukushima nuclear power plant — are likely to affect the supply chains of many U.S. companies for some time to come.Particul...

    By David Katz • June 1, 2011
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    Another Strategy for Success

    CFO welcomes your letters. Send them to: The Editor, CFO, 51 Sleeper St., Boston, MA 02210E-mail us at [email protected], or contact a specific author by clicking on his or her byline. You can also post a comment directly on CFO.com by clicking on the appropriate link at the end of any article.P...

    By CFO Readers • March 1, 2011
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    Understanding Obligations

    CFO welcomes your letters. Send them to: The Editor, CFO, 51 Sleeper St., Boston, MA 02210E-mail us at [email protected], or contact a specific author by clicking on his or her byline. You can also post a comment directly on CFO.com by clicking on the appropriate link at the end of any article.P...

    By CFO Readers • Feb. 1, 2011
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    The Coast Is Clearing

    Heading into 2010, executives at Taiyo Yuden Co. Ltd., a Tokyo-based producer of electronic components, were upbeat about their prospects. Demand for their products was often outstripping supply, ushering in a first half that would prove to be “very strong,” recalls Joseph Wilkinson, vice preside...

    By Randy Myers • Dec. 1, 2010
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    They Say These Jobs Are Going…

    CFO welcomes your letters. Send them to: The Editor, CFO, 51 Sleeper St., Boston, MA 02210E-mail us at [email protected], or contact a specific author by clicking on his or her byline. You can also post a comment directly on CFO.com by clicking on the appropriate link at the end of any article.P...

    By CFO Readers • Dec. 1, 2010
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    Stock Chat

    A few days before LCC International Inc. released its first-quarter earnings last May, investor relations director Trish Drennan logged on to an Internet stock discussion site to see what investors were saying about the McLean, Virginia-based wireless-telecommunications company. To her surprise, ...

    By Joseph McCafferty • July 1, 1998
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    Managing Mickey’s Money

    Remember the scene in fantasia in which Mickey Mouse dons the sorcerer’s hat, takes up his magic wand, and then struggles to contain the damage from the forces unleashed? That’s the way Richard Nanula must feel some days. After all, since resuming his finance duties in February 1996 (after a brie...

    By Ronald Fink • Nov. 1, 1997
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    Network Computers

    Hooked on personal computers, with their expensive features and application suites? An antidote may be at hand–the network computer.While PCs are still the norm at most companies, network computers are quickly making inroads. The reason: On average, network computers cost 20 percent to 50 percent...

    By John Xenakis • July 1, 1997