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: Accounting

Financial Reporting Considerations Of S&P Downgrade Of US Long-Term Debt
Financial Reporting: May 2011
CCT Top Issues in 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. FEI Express Private Company Edition #85
Compliance: December 10
The International Accounting Standards Board has issued guidance to assist companies when preparing narrative reports to accompany financial statements. Financial executives from several affected countries around the globe comment on the best way to regulate MD&A and achieve high-quality comparable narrative reports. Financial Reporting: October 10
As many of the global stakeholders know, the Financial Accounting Standards Board and International Accounting Standards Board have been collaborating on convergence of accounting standards. In June the boards announced a modification to their June 2011 timeline — namely for projects we believe are a relatively lower priority or for which further research and analysis is necessary. Accounting: October 10
Is it a lease, or not a lease? This is just one of the considerations in the new lease accounting proposal, which could lead to major changes in how leases are negotiated and administered. Though implementation is in the future, the long-term nature of many leases means it’s not too early to start planning. FEI CPC-S Committee shares views on Proposed ASU. Plan Accounting Defined Contribution Pension Plan
FEI CPC-S Committee shares views on Proposed ASU. Plan Accounting Defined Contribution Pension Plan Weighted Average Cost of Capital
CCR and CCT Jointly Send Letter on Financial Instruments and Hedging to FASB
A/R Statements and Online Bill Pay
Merit Increase & Bonus Pool Trends
Exemptions from CASB Regulations
Scanning Systems
Compliance: July 10
Health Care Reform
SEC Comment Letters: Foreign Private Issuers Using IFRS And Domestic Registrants
Deloitte provides a closer look on SEC Comment Letters on Private Issuers Using IFRS and Domestic Registrants Accounting Roundup 2009: Year In Review, By Deloitte
Financial Reporting: January 10
A sea change is occurring in financial reporting and FASB constituents will need to actively engage in the board’s due process as standard-setting efforts and IFRS policy considerations could radically change the financial reporting landscape. Financial Reporting: December 09
Would Investors Trust ‘Generally Accepted Flexible Accounting Principles?’ If a recent proposed amendment to the Financial Stability Improvement Act finds its way to law, the principles of accounting could become somewhat less principled and somewhat more flexible, according to several business and investment associations Accounting: December 09
Compliance with fair value rules — while a complex and tedious process — is achievable through the implementation of a four-phase framework that highlights proper education, appropriate application, external auditor acceptance and explanation to interested parties. Accounting: November 09
The concept of common compliance requirements for all regulatory reporting and legislation is gaining steam. Who’s on board? What steps are being taken? What’s expected? FAS 168
Finance Transformation and Routine Accounting
CFO Playbook: How to go 4th & long with Your Accounting Bench Team
Financial Statements and the Return of Professional Judgment
Financial Reporting : September 09
This International Financial Reporting Standards section discusses another area where significant differences between United States generally accepted accounting principles and IFRS exist: The Fast Close
LIFO
Organizational Structure
FASB Accounting Codification Is Coming: July 1
SEC 21st Century Disclosure Initiative
Gartner Research Report 164491 XBRL presentation
XBRL March 2009
washington insights: december 08
An overhaul of the U.S. regulatory framework — including the role of the U.S. Securities and Exchange Commission and the banking agencies — will be the focus of attention when the new Congress convenes in January. compliance: december 08
Too much, too little, just right? Charles Niemeier has strong opinions on the current push to converge accounting standards globally — and of the uniqueness of the U.S. markets and their approach to regulation and compliance. accounting: november 08
October 2008
international accounting: october 08
Transitioning to IFRS will have a noticeable effect on corporate taxes, due to the intertwined relationship of the tax rules and regulations embedded in U.S. GAAP. president`s page: september 08
The convergence of International Financial Reporting Standards with U.S. generally accepted accounting principles is rapidly progressing toward becoming a reality. The big question now is the timeline for implementation, rather than a debate over “whether” it will occur.
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