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  1. August 24, 2014

    Revenue recognition: judgment call

    Accounting is boring right up until the moment it moves share prices. Big changes in accounting standards are therefore...

  2. July 24, 2014

    IFRS accounting rules change forces banks to alter view of losses

    Tough new rules are set to push banks to take a hit on their balance sheets for losses they expect to make in the future in...

  1. FT Alphaville

    March 11, 2014

    The pool is closed, part 2 -- a history

    In part 1, we explained the basic differences between two accounting treatments for business combinations:...

  2. FT Alphaville

    March 11, 2014

    The pool is closed, part 1

    Can esoteric accounting rules help prevent a crash in tech M&A? The recent wave of deals is the biggest since the turn of...

  3. February 21, 2014

    Overhaul of insurance accounting standards scaled back

    A long-running push to converge the accounting standards of US insurers with those elsewhere has been drastically scaled...

  4. July 4, 2013

    The regulator who was wary of regulation

    For someone once accused of “drifting into a career”, Stephen Haddrill, chief executive of the UK’s Financial Reporting...

  5. June 30, 2013

    Accounting rule change undermines US banks

    While the International Accounting Standards Board sets the rules for public companies in most countries, the Financial...

  6. June 4, 2013

    Mark to market best to spot risky banks, says report

    An academic study has concluded that “mark to market” accounting is significantly more accurate than other accounting...

  7. May 17, 2013

    Accounting standards boards propose leasing rule changes

    Companies worldwide will be forced to list trillions of dollars of additional liabilities on their balance sheets, under...

  8. FT Alphaville

    March 7, 2013

    Accounting convergence - lost?

    Enjoy! Some 148 pages of accounting-for-loan-losses reading: It’s the IASB’s latest version of its attempt to make banks...

  9. March 7, 2013

    Rift over forcing banks to deal with losses

    International accounting standard-setters have unveiled a fresh plan to force banks to set aside money earlier against...

  10. January 16, 2013

    Accounting rules body faces UK backlash

    The body that sets international accounting rules tried to head off a UK backlash on Wednesday, telling politicians that it...

  11. FT Alphaville

    January 15, 2013

    Sales, repurchases, and duct tape

    Cast your mind back to the Valukas report into the collapse of Lehman Brothers. Back to Repo 105, and the immortal lines,...

  12. January 4, 2013

    Alarm at discord over bank accounting rules

    Transatlantic discord over new accounting rules for banks has caused alarm at the Basel Committee on Banking Supervision,...

  13. FT Alphaville

    January 2, 2013

    Beancounters, having resolved not to resolve differences in derivatives netting, instead have cool new footnotes

    Netting of the mark-to-market of derivatives positions is attractive. It’s more efficient when it comes to posting and...

  14. January 1, 2013

    Lease accounting change worries Europe

    A global push by accounting rulemakers to force companies to recognise their true exposure to leasing obligations on their...

  15. December 20, 2012

    US banks face rise in bad loans cover

    The US accounting standards setter has unveiled tough new rules that will increase the amount of money banks have to set...

  16. November 7, 2012

    Lease accounting change faces objections

    Accounting standard-setters face an “uphill battle” in their attempt to force listed companies around the world to show...

  17. October 23, 2012

    Accounting convergence risks derailing

    A decade-long effort to converge US and international accounting rules is at risk of derailing, according to a report...

  18. October 14, 2012

    IASB chairman laments delays to reform

    The chairman of the International Accounting Standards Board has delivered a scathing assessment of its progress in carrying...

  19. FT Alphaville

    October 11, 2012

    CFOs on earnings misrepresentation

    Something to distract from earnings season and perhaps unsettle you a bit: We provide new insights into earnings quality...

  20. September 18, 2012

    IASB warns of reduction in bank lending

    Banks could be deterred from lending under a new approach to bad loan provisioning being developed in the US, according to...

  21. FT Alphaville

    July 20, 2012

    The Weekender

    This week on FT Alphaville, - More on Spain’s bail-in and the ECB’s U-turn, courtesy of Joseph… - … And while we’re on the...

  22. FT Alphaville

    July 20, 2012

    The (early) Lunch Wrap

    Good morning, New York… FT ALPHAVILLE Of drama queens and international accounting standards: Erstwhile Alphavillian Tracy...

  23. FT Alphaville

    July 19, 2012

    'If this is going to unravel...'

    Oh, those international accounting standard-setters. Such drama queens. On Wednesday, the International Accounting Standards...

  24. July 18, 2012

    Accounting bodies fail to agree loan standard

    Attempts to finalise new accounting rules that would force banks to provision for expected losses on their loans could fall...

  25. July 15, 2012

    IASB hits out at SEC stance on rules

    The chairman of the International Accounting Standards Board’s oversight body has rebuked the US Securities and Exchange...

  26. June 28, 2012

    Ex-FASB chief joins Morgan Stanley board

    Morgan Stanley has elected Robert Herz, the former chairman of the Financial Accounting Standards Board, to the bank’s board...

  27. June 24, 2012

    US companies urged to put natural capital in accounts

    Last week’s Rio+20 summit was, essentially, all about the importance of environmental, social and governance (ESG) issues to...

  28. June 4, 2012

    IASB doubts rules will ease boom-bust

    Banking regulators are wrong to hope that new accounting rules will curb cycles of boom and bust, according to the head of...

  29. May 14, 2012

    Discord in push for accounting harmony

    Accounting reforms needed to shore up confidence in corporate reporting around the world are now set to be finalised at...

  30. April 8, 2012

    US union pensions hole deepens to $369bn

    The hole in the pension plans of US labour unions now stands at $369bn Credit Suisse has calculated with the aid of new...

  31. February 19, 2012

    Time to tighten rules on US pensions

    Last year was tough for US pension plans—both private and public. But while it looked like private plans were hardest hit,...

  32. November 15, 2011

    US support for accounting harmonisation

    The US accounting standards setter has expressed cautious support for plans to incorporate international requirements into...

  33. November 14, 2011

    Rulemakers drop reported sales figures plan

    Accounting rulemakers have abandoned a plan to make companies reduce their reported sales figures to reflect the risk of...

  34. FT Alphaville

    November 9, 2011

    Findings in the Goldman Sachs 10q filing

    There’s a few interesting nuggets in Goldman Sachs latest 10q, which the bank filed on Wednesday. As Goldman’s 3Q earnings...

  35. FT Alphaville

    November 7, 2011

    Find out what credit adjustments can do for you

    Valuation adjustments were the hot new item during New York bank earnings week. Everywhere we looked, bank CDS spreads were...

  36. November 6, 2011

    SEC takes stricter line on derivatives disclosure

    The Securities and Exchange Commission is pressing US mutual funds to provide more focused, detailed disclosures about...

  37. FT Alphaville

    November 2, 2011

    Re-recognised in 2011

    What the market may have overlooked in the last quarter and this one, handily written up by Florida-based accountants MBAF...

  38. October 4, 2011

    Plan to simplify private US company accounts

    Privately held US companies could benefit from a simplified set of accounting rules under a proposal set to be unveiled by...

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