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As U.S. and European accounting regulators rush to reconcile practices, they are being thwarted by two thorny issues that threaten convergence
With investors and ratings agencies, midsize companies often find themselves overshadowed by dominant multinationals in their industry
Slow rise in payrolls and the prospect of higher rates dim the merriment
Good margins and a nice cover may not cut it anymore with impatient investors
As tough times persist, more companies consider monetizing their real estate assets
With IASB off the ground, Jenkins' replacement will inherit a new accounting world order
Of course intangible assets contribute to value, but dare anyone measure them?