Archive | 2009 Reports

2009 Reports

Volume 18, No. 15

 

What Keeps The SEC Busy - 2010:  The American Institute of Certified Public Accountants held its annual “Current SEC & PCAOB Developments Conference” in Washington, DC last week, including speakers from the SEC, the FASB and the PCAOB. Accountants

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Volume 18, No. 14

 

(R) Looking For Truth About High Executive Pay: An S&P 500 Survey:  There’s no shortage of emotional reactions on the subject of executive compensation. With the events of the past couple years fresh in the memories of investors and

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Volume 18, No. 13

 

Surveying The S&P 500 Financials: 2Q09 Fair Value Effects:  The trio of FASB’s April turbo-standards related to fair value reporting have now been adopted by all publicly-traded companies. In brief, those standards made the recognition of other-than-temporary impairments less

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Volume 18, No. 12

 

Fair Value, IFRS & The US: Where It's All Going:  Like it or not, financial accounting affects the way investors do their homework in making investment decisions - and in turn, the standard setters who generate accounting rules affect

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Volume 18, No. 11

 
S&P 500 Stock Compensation: Running Out Of Options:  Executive compensation is a perennial sore spot for investors. Compensation packages designed to knit together shareholder interests and those of the managers working for them were subverted over the years by

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Volume 18, No. 10

 

Please Re-Lease Me: New Accounting For Lessees:  Since 1976, lease accounting by lessees has been fairly consistent - which is to say, there hasn’t been much accounting for the assets used by lessees in their operations beyond the recognition

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Volume 18, No. 9

 

In April, the FASB squeezed out a trio of amendments to various fair value reporting standards, in response to Congressional coercion to “do something” about the financial crisis. The Congressional threat: if you don’t do something, we’ll legislate relief …

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Volume 18, No. 8

 

International Taxes:  Follow The Money:  The Obama administration is now moving its attention away from ending the economic crisis, and is focusing on ways to fund the cure - and fund the rest of the nation’s spending, too. The

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Volume 18, No. 7

 

Benefit Plans Without Bounty: The S&P 500 in 2008:  Financial institutions - and investors in general - weren’t the only ones who bore the brunt of 2008’s market misery. Companies who had long ago locked themselves into generous benefit
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Volume 18, No. 6

 

Double Mint: Gumming Up Fair Value Reporting:  The pressure brought to bear on FASB to “fix mark-to-market accounting in three weeks or else” - Representative Paul Kanjorski’s message during March 12 hearings - resulted in the release of twin

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