January 2011 |
Companies Consider Changes in Pension/OPEB Accounting Employers are seeking ways to reduce any possible drag on earnings because of unamortized losses. Changing the method of accounting for gains and losses is one strategy that makes sense. |
January 2010 |
The Impact of New Proxy Disclosures on CFOs Though they are complex, the SEC’s new proxy rules – that are effective Feb. 28 – provide an opportunity for CFOs to showcase the positive functioning of the company’s board of directors and the company itself. |
March 2009 |
Gleaning Value from Internal Audits Many forward-thinking internal audit groups have started to reinvent themselves as a more value-added (or strategic) component to their organizations. Here’s how. |
July 2008 |
The Road to IFRS Implementation With International Financial Reporting Standards (IFRS) implementation likely sooner, rather than later, it’s in an organization’s best interests to take steps now to prepare. |
January 2008 |
FASB: ‘No’ to Mortgage Bankers’ Request to Relax Rules A forensic accountant opines on FASB’s decision to reject mortgage bankers’ request to relieve banks from complying with rules concerning writing down restructured residential loans. |
January 2008 |
Be Proactive in Tackling Fair Value Accounting The shift toward mandating fair value assessments will present major challenges for many companies, and they need to determine if they have adequate resources for dealing with the issue in-house. |
December 2007 |
FEI CEO's Top Challenges For Financial Executives In 2008
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January 2007 |
Ten Tips for Complying with the New Executive Comp Rules Public companies are facing major modifications to executive compensation disclosures in their annual reports, proxies, registration statements and Forms 8-K. |
November 2006 |
As Audit Committees Refocus on ‘Basics,’ Management Support Is Vital (and Expected) While audit committees report they are largely satisfied with the support they receive from management, KPMG’s Audit Committee Institute (ACI) finds there is room for improvement in certain “hot spots” in the financial reporting process. |
October 2006 |
10 Tips for Surviving Your Next Audit
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October 2006 |
10 Tips for Surviving Your Next Audit Developing a comprehensive audit process might require significant effort, but the following tips can lead your organization on its way to surviving and thriving your next audit - without overhauling your entire infrastructure.. |
August 2006 |
Sarbanes-Oxley Compliance: An Investment Yielding High ROI With added internal controls compliance from Sarbanes-Oxley now firmly ingrained in corporate processes, here are some insights on why it’s smart to shift from a “just let’s comply” mindset to one that is focused on reaping substantial benefits. |
January 2006 |
Leading for Success: The U.S. Air Force Way Leading an Air Force unit is similar to leading a business, where foundations for improvement are based on constantly enhancing processes and measuring outcomes. The recently-retired commander of the U.S. Air Forces in Europe relates how his organization experienced a nearly 45 percent overall improvement over 21 months by implementing and monitoring specific management systems. |
July 2005 |
The Newest Sarbanes-Oxley Priority: Sustaining Compliance Following year of Sarbanes-Oxley Section 404 compliance, sustaining compliance has become a key priority. A KPMG partner discusses a process to build on what's already been invested. |
October 2004 |
Internal Audit: Spotlight Shines On Its New Role
A look at the emergence of the role of today's internal auditor - by an internal auditor from Deloitte in this Financial Executive Online Exclusive.
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July 2003 |
Sarbanes-Oxley's Silver Lining
A 'pleasant' unintended consequence of the Sarbanes-Oxley Act is the ability to use it to strengthen internal controls and financial management processes.
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June 2003 |
Expected Costs For Implementing Sarbanes-Oxley Section 404
Finance executives are taking a closer look at the new realities associated with the costs involved with complying with the new regulations.
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May 2003 |
The Clock Ticks on Sarbanes-Oxley Section 404
While the deadline for complying with Section 404 still a few months off, this Deloitte & Touche partner presents a compelling argument to give it your attention now.
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January 2003 |
Sarbanes-Oxley Act Brings Significant Change to Insider Reporting
Both Sarbanes-Oxley and technological advancements have driven significant changes to insider reporting. An attorney outlines what has, as well as what hasn't changed.
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January 2003 |
Restoring Trust In Accounting ...And Accountants
The new regulations enacted for restoring trust in accounting are also providing opportunities for accountants. Paul McDonald of Robert Half Management Resources discusses results from his firm's recent survey.
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August 2002 |
Choosing a New Auditor?
Ask these 9 questions when choosing a new auditor, by Bruce Mann.
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July 2002 |
New FASB Chairman Robert H. Herz Begins Post
He speaks candidly on accounting standards, financial reporting and his professional and personal goals with Financial Executive's Managing Editor Ellen M. Heffes in this Financial Executive Online Exclusive. |
February 2001 |
Accounting Education: Charting A Course To The Future
Finance and accounting education is changing - not simply to get better, but to survive! Mary Stone, the American Accounting Association's president, talks with managing editor Ellen M. Heffes about reversing some troubling trends. |
January 2001 |
The Responsible Audit: Who Is Responsible?
Financial Executive's Ellen Heffes speaks with John Whitney, Professor of Management at Columbia Business School in New York, about his views on the new auditor independence rules. |