Archive | 2010 Reports

2010 Reports

Volume 19, No. 14


What Keeps The SEC Busy - 2011:   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, the IASB and the

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Volume 19, No. 13


A Pause That Refreshes? Sizing Up Standard-Setting Efforts:  In the ensuing years since the SEC first proposed the use of International Financial Reporting Standards (IFRS) by U.S. registrants in mid-2007, there’s been no shortage of economic drama. Both the

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Volume 19, No. 12


The Curious Case Of Postretirement Benefits Accounting:  In the hit movie “The Curious Case of Benjamin Button,” the hero starts out life with the appearance and physical condition of a very aged man. As he becomes older, he becomes

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Volume 19, No. 11


Lease Accounting Gets A New Lease On Life:  The convergence movement between the FASB and the IASB has been stumbling recently over the treatment of financial instruments: the FASB pushes for more fair value reporting of financial instruments, while

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Volume 19, No. 9


Convergence Collaboration: Revising Revenue Recognition:  The “revenues” line holds the single biggest number in the income statement. (Except for the occasional goodwill writedown in excess of revenues.) It’s one of the most crucial financial measures investors will ponder, and

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Volume 19, No. 8


Fair Value & Financial Instruments: FASB's Better Idea:  The accounting standards governing financial instruments are a rickety stack of piecemeal fixes for problems arising at different times in the history of financial reporting. What the FASB has done with

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Volume 19, No. 7


Executive Pay As Production Input: Surveying The S&P 500 In 2009:  Consider the modern corporation to be a collection of individual minds, intangible assets, financial capital and physical resources. Without another element of production -  management - a corporation

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Volume 19, No. 6


Still NSFW? The State Of Pensions, 2009:  Pensions have a way of making things not safe in the workplace, on a couple levels. If you’re an employee who’s hoping for a retirement someday, they’re a wonderful thing - until

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Volume 19, No. 5


The 2009 Annual Reports: An Investor's Guide:  10-K season is in full swing. The deadline is already past for the large accelerated filers, and by month’s end, all stock market inhabitants should have their annual filings deposited in the

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