Financial Accounting Standards Board

• 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.

• PCAOB Aims to Encourage More Analysis in Audit Letter

  By Staff Writer  |  October 1, 2011

  Auditors warn the changes could confuse investors, rather than help them.

• 

  SEC Report Describes Incremental Path to Convergence

  By John Hintze  |  June 14, 2011

  Gradual approach could take five to seven years.

• Hedging Inflation and Other Risks

  By John Hintze  |  June 1, 2011

  Complications loom as standard setters take different approaches.

• Lease Accounting Revamp Looms

  By Dave Lindorff  |  March 2, 2011

  Magnitude of shift makes wait-and-see mind-set risky

• Panel Backs Private Company GAAP

  By Susan Kelly  |  February 3, 2011

  Calls for new body to oversee modifications

• Leases on the Books?

  By Dave Lindorff  |  January 1, 2011

  Accounting proposals would impact balance sheets

• 

  Inspired by Ethics and Integrity

  By Dave Lindorff  |  October 21, 2010

  Ryan Siurek, Controller & VP, Sprint Nextel