Archive for FASB SmartBlogs
The U.S. is on the right track with the Financial Accounting Standards Board’s expected-loss model, Tim Bush of Pensions and Investment Research Consultants writes in Financial News: “It is time for the [International Accounting Standards Board] to match the lead taken by the US and deliver accounting rules which help, not hinder, the accurate reflection of the recoverable amount of loans.[…] Continue Reading »
Don Walker is a senior managing director at FTI Consulting and a former senior assistant chief accountant in the Division of Corporation Finance at the Securities and Exchange Commission. He recently discussed the state of financial regulation.
The Dodd-Frank Act requires regulators to promulgate more than 200 rules. What is the most important Dodd-Frank rule-making process that you are following?[…] Continue Reading »