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- Reval's Jiro Okochi Presents on FAS 157, FASB's Fair Value Measurement at this Year's Annual Association of Finance Professional's Conference in Los Angeles
- Reval speaks out on the contentious topic of FAS 157, the Financial Accounting Standard Board's pronouncement on Fair Value Measurement LOS ANGELES -- AFP Annual Conference - Reval, a global leader in financial risk management and hedge accounting solutions and services delivered under the Software-as-a-Service SaaS model, presented yesterday...
- Research articles 2008-10-21
- IASB and FASB Launch Consultation on Proposed Enhancements to the Presentation of Financial Statements
- NORWALK, Conn. -- The International Accounting Standards Board IASB and the US Financial Accounting Standards Board FASB today published for public comment a Discussion Paper on financial statement presentation. The Discussion Paper contains an analysis of the current issues in financial statement presentation and presents the Boards' initial thinking on...
- Research articles 2008-10-16
- Fitch Believes Future Impairments May Overshadow New Fair Value Guidance for U.S. Life Insurers
- NEW YORK -- Recently, the SEC and FASB issued a joint statement (1) 'clarifying' guidance on mark-to-market rules for valuing balance sheet assets in the current market environment. The new guidance essentially gives management discretion to use their own estimates (Level 3 in the fair value hierarchy (2)) in those...
- Research articles 2008-10-14
- FASB Issues Exposure Drafts on Going Concern and Subsequent Events
- 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...
- Research articles 2008-10-09
- Financial Accounting Foundation Appoints Marc A. Siegel to the Financial Accounting Standards Board
- 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...
- Research articles 2008-09-26
- FASB Proposes Improvements to Reporting of a Discontinued Operation
- Constituents asked to provide comment on FASB Staff Position FAS 144-d, Amending the Criteria for Reporting a Discontinued Operation NORWALK, Conn. -- The Financial Accounting Standards Board FASB today issued proposed FASB Staff Position FSP FAS 144-d, Amending the Criteria for Reporting a Discontinued Operation. The FSP is intended...
- Research articles 2008-09-25
- Amendments to simplify and achieve international convergence in the calculation of EPS
- The International Accounting Standards Board IASB has published for public comment proposals to simplify the calculation of earnings per share and to eliminate differences between the methods required by International Financial Reporting Standards and U.S. accounting standards to calculate EPS. [ILLUSTRATION OMITTED] The proposals are part of the...
- Research articles 2008-09-01
- Commentary: FASB issues staff position FAS 117-1
- The Financial Accounting Standards Board FASB last week issued FASB Staff Position FSP FAS 117-1, "Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures for All Endowment Funds." The guidance...
- Research articles 2008-08-15
- Intermediate accounting, 12th ed., 2007 FASB update
- 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...
- Research articles 2008-08-01
- Why historical cost accounting makes sense
- 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...
- Research articles 2008-08-01
- FRC and SBC are working hard
- 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...
- Research articles 2008-08-01
- Fair value accounting: are you ready?
- 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...
- Research articles 2008-08-01
- Media Alert: Domestic Corporate Counsel Unite with the Association of Corporate Counsel to Protest Proposed Disclosure Rules
- ACC Files Comments Critical of FASB 5, Citing Serious Concerns that Amendment Would Do More Harm than Good WASHINGTON -- The Association of Corporate Counsel ACC, joined by General Counsel and senior attorneys from more than 50 leading companies, today filed comments addressing serious concerns that the Financial Accounting...
- Research articles 2008-07-25
- Home at last: FAS 162 and the GAAP hierarchy
- 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...
- Research articles 2008-07-01
- US and China standards boards sign MOU
- 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...
- Research articles 2008-06-01
- FASB Lobs a Balance-Sheet Bombshell
- Losses tied to banks’ off-balance-sheet subprime-mortgage investments have reached into the hundreds of billions of dollars and caused some real soul searching among the nation’s top accounting group, The Financial Accounting Standards Board, which has moved quickly to radically alter the rules for how banks must account for so-called qualified...
- Research articles 2008-06-01
- IMA's Small Business Financial and Regulatory Affairs Committee
- Greetings from the world of Professional Advocacy! I can't believe it has been two years since I became IMA's director of professional advocacy. Since my start on May 1, 2006, I have seen my role evolve in many ways, and I have witnessed IMA achieve several milestones. A major milestone...
- Research articles 2008-05-01
- Comment: Reducing Complexity in Reporting Financial Instruments
- FASB is Seeking comments on Reducing Complexity in Reporting Financial Instruments to simplify measurement requirements for financial instruments while providing clearer and more complete information to users. The draft describes how current measurement requirements cause complexity, discusses ways it might be reduced in the intermediate term and suggests how...
- Research articles 2008-05-01
- SEC content released onto the FASB Accounting Standards Codification
- 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...
- Research articles 2008-05-01
- IFRS3 and FAS141: 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 IASBissued revised standards on business combinations. These revised standards take significant steps toward the standard-setters' declared goal of convergence. This achievement should not be underestimated, as a set of...
- Research articles 2008-04-01
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