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	<title><![CDATA[financial 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 financial and financial accounting standards board]]></description>
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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>
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		<title><![CDATA[Financial Roundup: GMAC Gets Bailout, AIG Dumps Derivatives, Banks Need Help for TARP Aid, FASB Gives Fair Value Break]]></title>
		<link><![CDATA[http://industry.bnet.com/financial-services/1000253/financial-roundup-gmac-gets-bailout-aig-dumps-derivatives-banks-need-help-for-tarp-aid-fasb-gives-fair-value-break/]]></link>
		<description><![CDATA[Merry Christmas, GMAC! -- The financial arm of General Motors, GMAC Financial, got a big presentÂ  Christmas Eve when the Federal Reserve allowed it to become a bank holding company. Doing so lets GMACÂ apply for the $700 billion bailout program and perhaps avoid bankruptcy. [Source: The Associated Press]  ...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Fri, 26 Dec 2008 06:18:45 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/bank.html"><![CDATA[Bank]]></category>
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		<category domain="http://resources.bnet.com/topic/american+international+group+inc..html"><![CDATA[American International Group Inc.]]></category>
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		<category domain="http://resources.bnet.com/topic/peter+galuszka.html"><![CDATA[Peter Galuszka]]></category>
		<category domain="http://resources.bnet.com/topic/peter+galuszka.html"><![CDATA[Peter Galuszka]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">AIG</category>
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		<title><![CDATA[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]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_Oct_21/ai_n30915639]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 21 Oct 2008 23:59:59 -0700</pubDate>
		<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/software-as-a-service.html"><![CDATA[software-as-a-service]]></category>
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		<title><![CDATA[IASB and FASB Launch Consultation on Proposed Enhancements to the Presentation of Financial Statements]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_Oct_16/ai_n30907614]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 16 Oct 2008 23:59:59 -0700</pubDate>
		<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[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[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>
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		<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[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>
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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>
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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>
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		<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[Ambac Comments on Statement of Financial Accounting Standards No. 163]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_May_27/ai_n25456284]]></link>
		<description><![CDATA[NEW YORK -- Ambac Financial Group, Inc. (NYSE: ABK) Ambac today commented on the Financial Accounting Standards Board's recently released Statement of Financial Accounting Standards No. 163 - "Accounting for Financial Guarantee Insurance Contracts, an Interpretation of FASB Statement No. 60" ("FAS 163"). The primary focal points of FAS 163...]]></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/ambac+financial+group+inc..html"><![CDATA[Ambac Financial Group Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[financial 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://rss.financialcontent.com/stocksymbol">ABK</category>
		<category domain="tickers">ABK</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>
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		<title><![CDATA[IMA's Small Business Financial and Regulatory Affairs Committee]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6421/is_2008_May/ai_n29433803]]></link>
		<description><![CDATA[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...]]></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/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[Comment: Reducing Complexity in Reporting Financial Instruments]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0ICC/is_9_76/ai_n30885470]]></link>
		<description><![CDATA[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...]]></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/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/.html"><![CDATA[]]></category>
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		<title><![CDATA[The Financial Accounting Foundation and the Financial Accounting Standards Board to Host High-Quality Global Accounting Standards: Issues and Implications for U.S. Financial Reporting]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_April_17/ai_n25333446]]></link>
		<description><![CDATA[NORWALK, Conn. -- The Financial Accounting Foundation FAF and the Financial Accounting Standards Board FASB today announced they will host a forum entitled High-Quality Global Accounting Standards: Issues and Implications for U.S. Financial Reporting. The event will take place Monday, June 16, 2008, from 9 a.m. to 4 p.m., at...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 17 Apr 2008 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[financial 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[Committee on Corporate Reporting.(FEI TECHNICAL COMMITTEES)(International Financial Reporting Standards )(Brief article)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6626/is_200804/ai_n26471877]]></link>
		<description><![CDATA[Committee on Corporate Reporting CCR; Staff Liaison: Christine  DiFabio    CCR's quarterly meeting, March 5-7, at the Ritz Carlton in  Dana Point/Laguna Niguel, Calif., included updates from FASB Member  George Batavick and IASB Member Mary Barth, a lengthy session on  International Financial Reporting Standards...]]></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/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/sec.html"><![CDATA[SEC]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[FASB Issues Invitation to Comment, Reducing Complexity in Reporting Financial Instruments, including IASB Discussion Paper, Reducing Complexity in Reporting Financial Instruments]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_March_28/ai_n24962095]]></link>
		<description><![CDATA[NORWALK, Conn. -- The Financial Accounting Standards Board FASB today issued an Invitation to Comment ITC on Reducing Complexity in Reporting Financial Instruments, including International Accounting Standards Board IASB Discussion Paper, Reducing Complexity in Reporting Financial Instruments. The ITC seeks input from constituents on whether there is a need for...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 28 Mar 2008 00:00:00 -0700</pubDate>
		<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/financial+instrument.html"><![CDATA[financial instrument]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[FASB Issues Statement No. 161, Disclosures about Derivative Instruments and Hedging Activities]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_March_19/ai_n24941054]]></link>
		<description><![CDATA[NORWALK, Conn. -- The Financial Accounting Standards Board FASB today issued FASB Statement No. 161, Disclosures about Derivative Instruments and Hedging Activities. The new standard is intended to improve financial reporting about derivative instruments and hedging activities by requiring enhanced disclosures to enable investors to better understand their effects on...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 19 Mar 2008 00:00:00 -0700</pubDate>
		<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[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>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
		<category domain="http://resources.bnet.com/topic/disability.html"><![CDATA[disability]]></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/government.html"><![CDATA[Government]]></category>
		<category domain="http://resources.bnet.com/topic/insurance.html"><![CDATA[Insurance]]></category>
		<category domain="http://resources.bnet.com/topic/regulations.html"><![CDATA[Regulations]]></category>
		<category domain="http://resources.bnet.com/topic/sarbanes-oxley.html"><![CDATA[Sarbanes-Oxley]]></category>
		<category domain="http://resources.bnet.com/topic/standards.html"><![CDATA[standards]]></category>
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		<title><![CDATA[now available]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5675/is_200803/ai_n25303446]]></link>
		<description><![CDATA[The Adviser 's Guide to Health Savings Accounts - New Edition (No. 091026CPA03). Keep up with the latest on Health Savings Accounts, including administration and compliance, rules for distributions, rollovers and transfers, eligibility, taxation, IRS and DOL reporting. This guide provides an excellent description of federal-government-issued guidance on HSAs and...]]></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/benefits.html"><![CDATA[Benefits]]></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/healthcare.html"><![CDATA[HEALTHCARE]]></category>
		<category domain="http://resources.bnet.com/topic/software.html"><![CDATA[SOFTWARE]]></category>
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