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	<title><![CDATA[accounting and financial accounting standards board Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to accounting and financial accounting standards board]]></description>
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		<title><![CDATA[FASB Roundup: Mark-to-Market, Or Cash for Trash?]]></title>
		<link><![CDATA[http://industry.bnet.com/financial-services/1000725/fasb-roundup-mark-to-what/]]></link>
		<description><![CDATA[Thursday's ruling by the country's accounting standards regulator that banks can now use their own discretion to price risky assets generated hot controversy. by Daniel M. Harrison]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Thu, 02 Apr 2009 12:55:57 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
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		<category domain="http://resources.bnet.com/topic/daniel+m.+harrison.html"><![CDATA[Daniel M. Harrison]]></category>
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		<title><![CDATA[Legislators Debate "Fair Value" Again -- But Don't Expect a Suspension of the Accounting Rule]]></title>
		<link><![CDATA[http://industry.bnet.com/financial-services/1000562/legislators-debate-fair-value-again-but-dont-expect-a-suspension-of-the-accounting-rule/]]></link>
		<description><![CDATA[There's yet another hearing on "fair value" accounting today, this time in the House subcommittee on capital markets. But don't expect a suspension of the rule that requires to mark-to-market valuation of financial instruments held by financial institutions.    Earlier this week, Federal Reserve chairman Ben Bernanke said...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Thu, 12 Mar 2009 10:02:31 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[Asset]]></category>
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		<category domain="http://resources.bnet.com/topic/asset+management.html"><![CDATA[Asset Management]]></category>
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		<title><![CDATA[FASB Issues Exposure Drafts on Going Concern and Subsequent Events]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_Oct_9/ai_n30885342]]></link>
		<description><![CDATA[NORWALK, Conn. -- The Financial Accounting Standards Board FASB today issued two separate but related Exposure Drafts EDs for public comment. The documents contain two proposed FASB Statements, Going Concern and Subsequent Events, intended to improve financial reporting by incorporating accounting guidance that originated as auditing standards into the body...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 09 Oct 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/auditing.html"><![CDATA[auditing]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
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		<title><![CDATA[SEC, FASB Back Changes in Fair Value Accounting]]></title>
		<link><![CDATA[http://industry.bnet.com/financial-services/1000120/sec-fasb-back-changes-in-fair-value-accounting/]]></link>
		<description><![CDATA[Clarifying "mark to market" accounting should be good news to executives and could be one of the few positives to come out of the financialÂ  crisis. The U.S. Securities & Exchange Commission and the Financial Accounting Standards Board issued a joint statement Sept. 30 recommending that companies be given more...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Wed, 01 Oct 2008 11:37:06 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[Asset]]></category>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
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		<category domain="http://resources.bnet.com/topic/peter+galuszka.html"><![CDATA[Peter Galuszka]]></category>
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		<title><![CDATA[Financial Accounting Foundation Appoints Marc A. Siegel to the Financial Accounting Standards Board]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_Sept_26/ai_n29462879]]></link>
		<description><![CDATA[NORWALK, Conn. -- Robert Denham, chairman of the Financial Accounting Foundation FAF, today announced that the FAF Board of Trustees has appointed Marc A. Siegel to the Financial Accounting Standards Board FASB. Prior to his appointment, Mr. Siegel led the Accounting Research and Analysis team at the RiskMetrics Group in...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 26 Sep 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/marc.html"><![CDATA[Marc]]></category>
		<category domain="http://resources.bnet.com/topic/siegel.html"><![CDATA[Siegel]]></category>
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		<title><![CDATA[Intermediate accounting, 12th ed., 2007 FASB update]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0QLQ/is_2008_August/ai_n28042204]]></link>
		<description><![CDATA[Intermediate accounting, 12th ed., 2007 FASB update.  Kieso, Donald E. et al.  John Wiley & Sons  2008  1361 pages  $188.95  Hardcover  HF5635  Kieso (accounting, U. of Illinois) and coauthors (both accounting, U. of Wisconsin-Madison) presents the first update to this substantial text...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Aug 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[Why historical cost accounting makes sense]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6421/is_2_90/ai_n29455358]]></link>
		<description><![CDATA[As the Financial Accounting Standards Board FASB continues to march toward fair value accounting and away from historical cost accounting, it's a good time to consider the flaws of fair value accounting. Enron's demise, after all, has been partially blamed on fair value accounting. In addition, it has been suggested...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Aug 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
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		<title><![CDATA[FRC and SBC are working hard]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6421/is_2_90/ai_n29462291]]></link>
		<description><![CDATA[One of the most rewarding experiences in my role with IMA's professional advocacy efforts is my interaction with members who serve on the Financial Reporting and Small Business Financial and Regulatory Affairs Committees FRC and SBC. Beginning with this article, I plan to provide regular updates about the activities of...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Aug 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
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		<title><![CDATA[Fair value accounting: are you ready?]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6421/is_2_90/ai_n29462298]]></link>
		<description><![CDATA[The Financial Accounting Standards Board FASB has long believed that fair value accounting is the most relevant basis of accounting and has had a long-stated goal of having it as the primary method of accounting. Over the past 15 years, the FASB has taken baby steps to get companies and...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Aug 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<title><![CDATA[FASB 140 and the Random Walk]]></title>
		<link><![CDATA[http://industry.bnet.com/financial-services/100062/fasb-140-and-the-random-walk/]]></link>
		<description><![CDATA[We know that mortgage giants Fannie Mae and Freddie Mac posted sharp declines today. And we are told -- though we donâ€™t really know -- that this drop pulled the financial sector and even the broader market lower as well.  We are also told that the reason for Fannie...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Mon, 07 Jul 2008 17:44:11 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/fannie+mae.html"><![CDATA[Fannie Mae]]></category>
		<category domain="http://resources.bnet.com/topic/federal+reserve+board.html"><![CDATA[Federal Reserve Board]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
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		<category domain="http://resources.bnet.com/topic/freddie+mac.html"><![CDATA[Freddie Mac]]></category>
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		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/dan+ackman.html"><![CDATA[Dan Ackman]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">FNM</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">FRE</category>
		<category domain="tickers">FNM,FRE</category>
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		<title><![CDATA[Home at last: FAS 162 and the GAAP hierarchy]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0ICC/is_1_77/ai_n30885269]]></link>
		<description><![CDATA[up until now, the GAAP hierarchy resided in the auditing standards. A decade and a half after the issuance of Statement on Auditing Standards No. 69, The Meaning of Present Fairly in Conformity with Generally Accepted Accounting principles (SAS 69), the GAAP hierarchy is finally home--in the accounting standards. Statement...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Jul 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/gaap.html"><![CDATA[GAAP]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[FASB Issues Exposure Draft on Accounting for Hedging Activities]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_June_6/ai_n25489173]]></link>
		<description><![CDATA[NORWALK, Conn. -- The Financial Accounting Standards Board FASB today issued an Exposure Draft ED of a proposed Statement of Financial Accounting Standards, Accounting for Hedging Activities -- an amendment of FASB Statement No. 133. The proposed Statement would require application of the amended hedging requirements for financial statements issued...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 06 Jun 2008 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[US and China standards boards sign MOU]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5393/is_200806/ai_n27901080]]></link>
		<description><![CDATA[THE FINANCIAL ACCOUNTING STANDARDS Board FASB in the US and the China Accounting Standards Committee CASC have issued a memorandum of understanding MOU professing their commitment to strengthening cooperation and communication. The organisations expressed the following in the MOU: the FASB and the CASC will improve communication and understanding in...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sun, 01 Jun 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/board.html"><![CDATA[board]]></category>
		<category domain="http://resources.bnet.com/topic/convergence.html"><![CDATA[convergence]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
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		<title><![CDATA[Financial Accounting Standards Board Meets with Accounting Standards Board of Japan to Discuss Global Convergence]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_May_27/ai_n25455379]]></link>
		<description><![CDATA[TOKYO -- Representatives of the Financial Accounting Standards Board FASB and the Accounting Standards Board of Japan ASBJ gathered this week in Tokyo for a joint meeting to discuss global convergence.]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 27 May 2008 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[FASB Issues Statement No. 163, Accounting for Financial Guarantee Insurance Contracts]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_May_23/ai_n25453175]]></link>
		<description><![CDATA[NORWALK, Conn. -- The Financial Accounting Standards Board FASB today issued FASB Statement No. 163, Accounting for Financial Guarantee Insurance Contracts. The new standard clarifies how FASB Statement No. 60, Accounting and Reporting by Insurance Enterprises, applies to financial guarantee insurance contracts issued by insurance enterprises, including the recognition and...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 23 May 2008 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/insurance.html"><![CDATA[insurance]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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	<item>
		<title><![CDATA[SEC content released onto the FASB Accounting Standards Codification]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0ICC/is_9_76/ai_n30885471]]></link>
		<description><![CDATA[The Financial Accounting Standards Board has released selected portions of SEC staff content onto the FASB Accounting Standards Codification (http://asc.fasb.org/home) for reference by public companies. The Codification does not change the SEC content; rather it includes the content reorganized into roughly 90 accounting topics to more closely align with the...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 01 May 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[International Convergence: The Case of Accounting for Business Combinations]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5346/is_200804/ai_n25419396]]></link>
		<description><![CDATA[On June 30, 2005, FASB and the International Accounting Standards Board IASB each issued exposure drafts dealing with both business combinations and consolidation procedures. FASB's exposure drafts included "Business Combinations" and "Consolidated Financial Statements, Including Accounting and Reporting of Noncontrolling Interests in Subsidiaries." The lASB's related exposure drafts included proposed...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Apr 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/acquisition.html"><![CDATA[acquisition]]></category>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[equity]]></category>
		<category domain="http://resources.bnet.com/topic/exhibit.html"><![CDATA[Exhibit]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting+standards+board.html"><![CDATA[Financial Accounting Standards Board]]></category>
		<category domain="http://resources.bnet.com/topic/goodwill.html"><![CDATA[Goodwill]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/standards.html"><![CDATA[standards]]></category>
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		<title><![CDATA[IFRS3 AND FAS141]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5386/is_200804/ai_n25421042]]></link>
		<description><![CDATA[Stuart Whitwell analyses changes to the FASB's and IASB's standards on business combinations and considers how close they are to convergence.   In December 2007 and January 2008 respectively, the US Financial Accounting Standards Board FASB and the International Accounting Standards Board IASB issued revised standards on business combinations....]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Apr 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/acquisition.html"><![CDATA[acquisition]]></category>
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		<title><![CDATA[Houston CPA Society Conference to Feature Nation's Top Accounting and Auditing Authorities]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_March_31/ai_n24964124]]></link>
		<description><![CDATA[HOUSTON -- Two Houston accounting leaders will join top authorities from the Securities & Exchange Commission, Financial Accounting Standards Board and other oversight boards, as they share perspectives with preparers and users for the 28th Financial Reporting Symposium sponsored by the Houston CPA Society, a chapter of the Texas Society...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 31 Mar 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<title><![CDATA[inbox: letters to the editor]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qa5346/is_200803/ai_n25139588]]></link>
		<description><![CDATA[Disability Insurance Planning: Don't Expect Claims Process to Be Easy The article "Disability Insurance Planning for Professionals" by Lawrence B. Keller and Harry Wigler (December 2007) was very informative. Let me add some reallife experience to the discussion. The authors hint at the leverage that the insurance companies have in...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 01 Mar 2008 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
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