THE D100 BOARDROOM LEADERS FOR 2009
October 14, 2009 by Directorship Editors
President Barack Obama and his team top our third-annual list of the Directorship 100, the most influential people in the boardroom and corporate governance community.
October 14, 2009 by Directorship Editors
President Barack Obama and his team top our third-annual list of the Directorship 100, the most influential people in the boardroom and corporate governance community.
The Great Fair-Value Debate
August 18, 2009 by Cindy Fornelli
The results of this sometimes-contentious public dialogue have far-reaching implications for corporate directors and the rest of the American business community.
August 18, 2009 by Cindy Fornelli
The results of this sometimes-contentious public dialogue have far-reaching implications for corporate directors and the rest of the American business community.
FASB Considers Expanding Mark-to-Market
August 14, 2009
FASB discussed how companies might show differences between realized and unrealized gains on financial instruments.
August 14, 2009
FASB discussed how companies might show differences between realized and unrealized gains on financial instruments.
Achieving Greater Transparency
August 1, 2009 by Ben Neuhausen
A more comprehensive approach to disclosure is needed to restore confidence.
August 1, 2009 by Ben Neuhausen
A more comprehensive approach to disclosure is needed to restore confidence.
Banks Seek Accounting Change Delay
June 4, 2009 by Joseph McCafferty
The financial-services industry wants to delay an accounting rule that would force banks and others to bring some of their off-balance-sheet vehicles back into their books next year, which could force some companies to raise additional capital.
June 4, 2009 by Joseph McCafferty
The financial-services industry wants to delay an accounting rule that would force banks and others to bring some of their off-balance-sheet vehicles back into their books next year, which could force some companies to raise additional capital.
Banks Seek Accounting Change Delay
June 4, 2009 by Joseph McCafferty
The financial-services industry wants to delay an accounting rule that would force banks and others to bring some of their off-balance-sheet vehicles back into their books next year, which could force some companies to raise additional capital.
June 4, 2009 by Joseph McCafferty
The financial-services industry wants to delay an accounting rule that would force banks and others to bring some of their off-balance-sheet vehicles back into their books next year, which could force some companies to raise additional capital.
Disclose Foreign Bank Accounts–or Else!
April 30, 2009
Even individuals and businesses which do not intentionally use foreign bank accounts to maintain assets secretly should take note of increasingly stringent disclosure requirements in the United States for such accounts and should be mindful that the civil and criminal penalties associated with noncompliance have increased in both likelihood and magnitude.
April 30, 2009
Even individuals and businesses which do not intentionally use foreign bank accounts to maintain assets secretly should take note of increasingly stringent disclosure requirements in the United States for such accounts and should be mindful that the civil and criminal penalties associated with noncompliance have increased in both likelihood and magnitude.
Disclose Foreign Bank Accounts–or Else!
April 29, 2009 by John Zefi
Even individuals and businesses which do not intentionally use foreign bank accounts to maintain assets secretly should take note of increasingly stringent disclosure requirements in the United States for such accounts and should be mindful that the civil and criminal penalties associated with noncompliance have increased in both likelihood and magnitude.
April 29, 2009 by John Zefi
Even individuals and businesses which do not intentionally use foreign bank accounts to maintain assets secretly should take note of increasingly stringent disclosure requirements in the United States for such accounts and should be mindful that the civil and criminal penalties associated with noncompliance have increased in both likelihood and magnitude.
Geithner: ‘Whatever’s Necessary’
April 6, 2009
Timothy Geithner said that the U.S. government was prepared to make the changes of command necessary at banks that require “exceptional” financial support from the Treasury but denied a report that the Obama administration was sidestepping the executive pay issue.
April 6, 2009
Timothy Geithner said that the U.S. government was prepared to make the changes of command necessary at banks that require “exceptional” financial support from the Treasury but denied a report that the Obama administration was sidestepping the executive pay issue.
FASB to Consider Mark-to-Market Changes
April 2, 2009
The Financial Accounting Standards Board meets today to discuss proposals relating to the valuation of toxic assets.
April 2, 2009
The Financial Accounting Standards Board meets today to discuss proposals relating to the valuation of toxic assets.
FASB Chief Bob Herz: No Change to Fair Value
February 13, 2009 by Joseph McCafferty
The Financial Accounting Standards Board will consider providing extra guidance to its mark-to-market, or fair value, accounting rules, but will not significantly alter them.
February 13, 2009 by Joseph McCafferty
The Financial Accounting Standards Board will consider providing extra guidance to its mark-to-market, or fair value, accounting rules, but will not significantly alter them.
Volcker Calls for Review of Fair Value Rules
January 20, 2009 by Joseph McCafferty
As Barack Obama takes the oath of office, one of his top economic advisors, Paul Volcker is calling for a new look at fair-value accounting. In a recent report, he questioned if a rigid across-the-board application of mark-to-market accounting might be "naive."
January 20, 2009 by Joseph McCafferty
As Barack Obama takes the oath of office, one of his top economic advisors, Paul Volcker is calling for a new look at fair-value accounting. In a recent report, he questioned if a rigid across-the-board application of mark-to-market accounting might be "naive."
Accounting Board May Give Banks Break
December 24, 2008 by Joseph McCafferty
The Financial Accounting Standards Board has proposed a change in its rules that may help financial institutions limit their losses on mortgage-backed and other asset-backed investments.
December 24, 2008 by Joseph McCafferty
The Financial Accounting Standards Board has proposed a change in its rules that may help financial institutions limit their losses on mortgage-backed and other asset-backed investments.
FASB Shelves Revisions to Derivative Rules
December 19, 2008 by Joseph McCafferty
The Financial Accounting Standards Board’s decision to indefinitely postpone a proposed revision to its well-known complex accounting rules for derivatives is welcomed news for companies that use the instruments to hedge risk.
December 19, 2008 by Joseph McCafferty
The Financial Accounting Standards Board’s decision to indefinitely postpone a proposed revision to its well-known complex accounting rules for derivatives is welcomed news for companies that use the instruments to hedge risk.
G20 Fails to Expedite FASB, IASB Plans
November 19, 2008 by Joseph McCafferty
The G20 group of nations met in Washington over the weekend and asked the two primary financial accounting boards to take several actions by March 31, 2010—and not a day later, to help ease the burden of the financial crisis.
November 19, 2008 by Joseph McCafferty
The G20 group of nations met in Washington over the weekend and asked the two primary financial accounting boards to take several actions by March 31, 2010—and not a day later, to help ease the burden of the financial crisis.
Verbatim – Leading the Charge
October 1, 2008 by Charles Elson
As chairman of the Financial Accounting Standards Board (FASB), Robert Herz is the most influential accountant in America. Now, more than a year into his second five-year term, Herz will oversee one of the most extensive changes to the U.S. accounting system since the days when accountants wore green eyeshades and pocket protectors.
October 1, 2008 by Charles Elson
As chairman of the Financial Accounting Standards Board (FASB), Robert Herz is the most influential accountant in America. Now, more than a year into his second five-year term, Herz will oversee one of the most extensive changes to the U.S. accounting system since the days when accountants wore green eyeshades and pocket protectors.
The 2008 List of Influentials on the Directorship 100
September 1, 2008 by Directorship Editors
The Most Influential Players in Corporate Governance (listed in alphabetical order)
September 1, 2008 by Directorship Editors
The Most Influential Players in Corporate Governance (listed in alphabetical order)
Panel Asks for Fair-Value Freeze
July 30, 2008 by Joseph McCafferty
A committee created by the Securities and Exchange Commission to make recommendations for improving the accounting system is expected to propose a moratorium on new fair-value accounting standards.
July 30, 2008 by Joseph McCafferty
A committee created by the Securities and Exchange Commission to make recommendations for improving the accounting system is expected to propose a moratorium on new fair-value accounting standards.
Many Companies Botch Tax Disclosure
July 22, 2008 by Joseph McCafferty
According to a newly released study, 28 percent of large, public companies are not fully meeting new disclosure requirements for tax reserves.
July 22, 2008 by Joseph McCafferty
According to a newly released study, 28 percent of large, public companies are not fully meeting new disclosure requirements for tax reserves.
Bernanke, Paulson Support IFRS
July 11, 2008 by Joseph McCafferty
The Securities and Exchange Commission plans to join both American and international accounting standards. Treasury Secretary Henry Paulson and Federal Reserve Chairman Ben Bernanke believe the joining of the two methods will encourage foreign companies to conduct business in the United States.
July 11, 2008 by Joseph McCafferty
The Securities and Exchange Commission plans to join both American and international accounting standards. Treasury Secretary Henry Paulson and Federal Reserve Chairman Ben Bernanke believe the joining of the two methods will encourage foreign companies to conduct business in the United States.