In May of 2011, the Financial Accounting Standards Board amended the standard Lehman had manipulated.
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Atlanta-based Coke is officially adopting the Financial Accounting Standards Board 1995 recommendation for stock-based employee compensation.
The Financial Accounting Standards board labored mightily to modify one of the most destructive principles of modern times: mark-to-market accounting.
Until the government or the Financial Accounting Standards Board requires companies to report more, this is the best figure available.
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In the meantime, the Financial Accounting Standards Board (FASB) clarified the rules and gave banks, in particular, a potential defense.
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Now, as the Financial Accounting Standards Board again debates the treatment of options, the calculations behind their accounting are under attack.
Cox has the authority to override the Financial Accounting Standards Board's insane insistence on mark-to-market accounting rules, but he has done nothing.
But private pension plans (overseen by the Financial Accounting Standards Board) may not set a liability discount rate based on anticipated asset performance.
Congressional pressure eventually caused FASB (the Financial Accounting Standards Board) to relax slightly their rules on mark to market accounting as applied to banks.
And without universal accounting standards, perhaps imposed by the Financial Accounting Standards Board, we may never know how bad the toxic asset situation is.
The Financial Accounting Standards Board, which is responsible for developing accounting principles, does not appear to view providing investors with meaningful information as a priority.
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In the U.S., the Financial Accounting Standards Board is working on rules that would require companies to disclose information that might be helpful in appraising a range of intangibles.
The Financial Accounting Standards Board, established in 1973 by the AICPA and four other professional groups to set all accounting principles, is due for some organizational changes.
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The Financial Accounting Standards Board is mulling changes that would make rules on accounting for goodwill less onerous for those firms that pay cash for their acquisitions.
The Financial Accounting Standards Board (FASB), which issues fatwas concerning accounting rules for corporations, has formally recommended that stock options be expensed as soon as they are granted.
Unfortunately, investors can also expect a tidal wave of accounting minutiae from the regulators, as the Securities and Exchange Commission (SEC) and the Financial Accounting Standards Board (FASB) get on the stick.
Which is why the Financial Accounting Standards Board (FASB) should hold its horses and pull back from enacting a rule that would require publicly traded companies to expense stock options.
And in the U.S. the Financial Accounting Standards Board is working on rules that would require companies to disclose information that could be helpful in appraising a range of intangibles.
In the name of "fairness, " preventing future Enrons, and increased oversight, Congress, the SEC and the Financial Accounting Standards Board (FASB) have piled burdens onto the economy that put entrepreneurship at risk.
Under pressure from politicians, Warren Buffett and the Financial Accounting Standards Board, companies that include General Electric and Coca-Cola have taken the pledge this year and started deducting the value of grants from net income.
The Financial Accounting Standards Board recently voted to research the extent to which investors in public companies should be told about illegal activities involving executives within companies and disagreements that a company has with its lawyers.
It conspired with the Financial Accounting Standards Board (FASB) to implement mark to market accounting despite objections from the Federal Deposit Insurance Corporation (FDIC), the Federal Reserve and the Treasury, which said it was wrongheaded and would lead to severe credit contractions.
Enron was allowed to do this because a task force of the Financial Accounting Standards Board (FASB) could not decide how energy contracts should be accounted for, explains Douglas Carmichael, the Wollman distinguished professor of accounting at Baruch College.
Now, under new rules adopted in June by the Financial Accounting Standards Board, they'll have to amortize the production costs over no more than ten years and immediately expense the marketing (which can cost as much as making the film).
The IASB's position has been weakened by differences with the Financial Accounting Standards Board (FASB), which sets rules in America and which wants to merge eventually with the IASB (although a recent survey found only 24% of American finance executives supported this goal).
Current accounting rules allow retailers that sign certain long-term leases to omit the leased property from their balance sheets. (The basic rule is that omission is acceptable if the lease term is less than 75% of the useful life of the building.) But the Financial Accounting Standards Board may change that next year.
Related to the entire discussion is the effect of the issuance of Financial Accounting Standards Board (FASB) Statement No. 157 "Fair Value Measurements, " which became effective for entities with fiscal years beginning after November 15, 2007.
That's when the U.S. Financial Accounting Standards Board (FASB) is expected to let companies that acquire others expense the goodwill, rather than amortize it.
Rule changes at Financial Accounting Standards Board and the SEC in 2007 tilted the investment field crazily to the advantage of short sellers from November 2007 until April this year.
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