Fair-Value Revolution
Historical cost accounting is fading as Corporate America marches into a new era.
Content: Article | Author: David M. Katz | Source: CFO Publishing | Subjects: Accounting, Finance
How to Nab the Rogues: 10 Fraud Tips
Why the risk of wrongdoing has migrated from senior executives to middle management — and what to do about it.
Content: Article | Author: David M. Katz | Source: CFO Publishing | Subjects: Accounting, Finance, Management, Risk Management
The Reality of Real-Time Reporting
New, superfast 8-K rules under the Sarbanes-Oxley Act could spawn problems with mergers, loan covenants, and share prices. Needed: a solid risk-management plan.
Editor’s Note: a topical and US-centric article, but one that raises interesting questions about the implications of more timely and full disclosure…
Content: Article | Author: David M. Katz | Source: CFO Publishing | Subject: Finance