Financial Accounting Standards Board

• HP Seen Shifting Blame in Autonomy Deal

  By Jesse Drucker, Bloomberg  |  November 21, 2012

  Bad acquisitions like Autonomy 'raise serious questions' of oversight, former SEC chief accountant says.

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  Derivatives: Not Just for Hedging

  By Dave Lindorff  |  September 25, 2012

  Researchers find 62% of derivatives used by oil and gas companies don’t qualify for hedge accounting.

• Derivatives: Not Just Hedges

  By Dave Lindorff  |  September 24, 2012

  Researchers find that 62% of derivatives used by oil and gas companies don’t qualify for hedge accounting.

• FASB Names Private Company Panel

  September 20, 2012

  Former PwC partner Billy Atkinson to head new advisory committee.

• Earnings Management Still Prevalent (Compliance Week)

  August 30, 2012

  More than 99% of CFOs say some companies tweak earnings to misrepresent their performance.

• Investors Unaware of Libor Liability

  By Andrew Harris and Christine Harper, Bloomberg  |  July 5, 2012

  Bank stocks could drop as investigators continue to probe rate rigging.

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  Debate About Going Concern

  By Dave Lindorff  |  June 18, 2012

  U.S. accounting regulator considers requiring that management be responsible for warning the company is at risk of failing, rather than the outside auditor.

• Morgan Stanley Shifts Accounting

  By Michael J. Moore, Bloomberg  |  February 17, 2012

  Firm joins Goldman in using historical cost accounting for some corporate loans.

• Big Hit from Lease Changes

  By Susan Kelly  |  December 7, 2011

  Moving leases onto balance sheet would boost companies’ debt by 11%: study.

• Private Businesses And GAAP

  By Staff Writer  |  November 1, 2011

  FAF proposes new FASB committee to look at private company accounting.