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1-55 out of 55 article(s)
Title Type Date Words
Have we lost our ability to improve financial reporting? Here's why standards setters and their constituents are struggling to solve today's financial reporting problems--and how they can be more successful. Oct 1, 2013 953
Practical lessons in preparing disclosures: most of the content of financial reports consists of disclosures required by authoritative standards. Here's practical advice on preparing better disclosures with less effort. Sep 1, 2013 1090
Reinforcing enforceability: a single word in proposed revenue-accounting standards could significantly alter the income statements of many entities. Aug 1, 2013 1378
Accounting for goodwill: back to the good old days? Dissatisfaction with present accounting standards for goodwill has prompted standards setters and their constituents to look to the past for potential relief. Jul 1, 2013 814
Measuring accounting quality: the SEC is developing a software model to measure the accounting quality of its registrants' filings. Accounting professionals should be aware of the implications. May 1, 2013 1440
The checklist mentality: problem or solution? Although concerns have arisen over accounting professionals' reliance on checklists, the proper use of checklists can improve the quality of financial reporting. Apr 1, 2013 1444
Practical lessons in applying accounting standards: a case study in applying accounting standards carries practical lessons for accountants. Column Mar 1, 2013 1794
Post-implementation reviews of accounting standards: the FASB, the GASB, and the IASB now have additional sources of feedback on their standards and standards-setting processes. Feb 1, 2013 1160
Technical corrections to the FASB's codification: the FASB occasionally makes technical corrections to its codification of accounting standards. Some recent corrections are more significant than usual. Jan 1, 2013 1137
Another fair value controversy. Nov 1, 2012 1194
The new era of differential standards: recent U.S. and global developments signal the end of "one size fits all" accounting standards. Viewpoint essay Oct 1, 2012 1106
Full disclosure vs. effective disclosure: as a guiding principle for financial reporting, "full disclosure" is being overtaken by "effective disclosure.". Aug 1, 2012 892
Public vs. private: a very blurry line. Jul 1, 2012 1250
Good news for GAAP. Researchers. May 1, 2012 1162
"Going concern" gone: here's an update on the status of the FASB's efforts to incorporate "going concern" guidance into U.S. GAAP. Apr 1, 2012 1321
Changes are coming: it's time to pay close attention to a new revenue accounting standard proposed by the FASB and the IASB. Mar 1, 2012 2736
Impairment of sovereign-debt investments: as governments throughout the world become less creditworthy, holders of sovereign-debt securities may need to reexamine their financial reporting. Feb 1, 2012 1339
Relief ahead for lessors? Jan 1, 2012 1036
Trends in sustainability reporting: as sustainability becomes an increasingly common subject of corporate reporting, financial managers should be aware of emerging trends. Dec 1, 2011 1224
Accounting for insurance contracts. Nov 1, 2011 1283
Non-GAAP financial measures: what not to report: SEC regulations prohibit public companies in the United States from publishing certain types of financial information. Oct 1, 2011 1138
A wealth of ideas for improvement: recent publications suggest many ways to improve corporate financial reports and the reporting process. Sep 1, 2011 1088
A world of fair value: the FASB and the IASB have issued converged standards on fair value, and this is changing both U.S. GAAP and IFRS. Aug 1, 2011 1127
Not-for-profits not forgotten: the U.S. FASB and the Canadian AcSB are showing increased interest in setting accounting standards for not-for-profit reporting entities in the private sector. Jul 1, 2011 1149
Bigger balance sheets ahead. Column May 1, 2011 1166
Healthier accounting standards for healthcare entities. Mar 1, 2011 1388
The trouble with troubled-debt standards. Feb 1, 2011 1573
One problem, three fixes. Jan 1, 2011 2659
A common framework for accounting standards. Nov 1, 2010 1537
Setting standards scalably (Part 2). Legislation Oct 1, 2010 1023
Setting standards scalably (Part 1). Legislation Sep 1, 2010 1332
Integrating the income statement. Jul 1, 2010 1223
When diversity isn't a good thing. Jun 1, 2010 1168
"Boundary Issues" in financial reporting. May 1, 2010 1204
The benefit of hindsight. Column Apr 1, 2010 1280
Another step along the path to transparency. Mar 1, 2010 1384
Is it time to consolidate? Feb 1, 2010 1466
Accounting for financial instruments: post-crisis changes, part 2: as the IASB and the FASB over-haul their accounting standards for financial instruments, observers wonder whether IFRS and U.S. GAAP will converge or diverge in this area. Column Jan 1, 2010 1079
Accounting for financial instruments: post-crisis changes, Part 1. Editorial Dec 1, 2009 1210
Revenue recognition: new answers to "How much?" and "When?". Editorial Nov 1, 2009 1278
Keeping up with the FASB Codification. Oct 1, 2009 1148
A game-changer for small-business accounting. Sep 1, 2009 1158
What our unreadiness says about us. Survey Aug 1, 2009 1217
Looking back, looking ahead. Column Jun 1, 2009 1689
New views on lease accounting. May 1, 2009 1411
Financial instruments and the financial crisis. Apr 1, 2009 1443
A fresh look at revenue recognition. Mar 1, 2009 1380
Reviewing the Roadmap. Jan 1, 2009 1074
Financial statements unlike any you've seen (part 2). Editorial Dec 1, 2008 1164
Financial statements unlike any you've seen (part 1). Column Nov 1, 2008 1178
The other C-word. Column Oct 1, 2008 1192
Myths and facts about convergence. Column Sep 1, 2008 1094
The future of private-company financial reporting. Column Aug 1, 2008 1417
A new column for changing times. Column Jul 1, 2008 1279
How globalization is affecting U.S. accountants: it's presenting a new set of career opportunities for those who accept its challenges and embrace its changes. Jan 1, 2007 2636

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