Leasing Letters and Calculators

The great thing about people who represent an industry being affected by an accounting standard is that they are highly motivated to provide content.  Bill Bosco sent me a number of files for this week’s Roundtable.  The ELFA comment letter on leasing discusses both lessor and lessee accounting, and objects strongly to the notion that [...] Read more > >

Bill Bosco's Comment Letter to the IASB

Bill Bosco, who will be our speaker at today’s Roundtable, sent along the text of his comment letter on leasing to the IASB.  Here it is, in its entirety: Sir David Tweedie                                                                              July 12, 2009 Chairman IASB Dear Sir: I support the theory that operating lease obligations arising from material operating leases should be capitalized.  [...] Read more > >

Bill Bosco’s Comment Letter to the IASB

Bill Bosco, who will be our speaker at today’s Roundtable, sent along the text of his comment letter on leasing to the IASB.  Here it is, in its entirety: Sir David Tweedie                                                                              July 12, 2009 Chairman IASB Dear Sir: I support the theory that operating lease obligations arising from material operating leases should be capitalized.  [...] Read more > >

More social objectives in utility functions

On March 9, Scott Dyreng led a session on how social norms affect people’s behavior.  I made a post a few days later on the subject with a cite to work by Steve Huddart.  Yesterday I saw another example of how social objectives affect employee utility functions, but this one seems quite different. Adam Grant, [...] Read more > >

Industry Views on Leasing Standards: Bill Bosco leads March 31 Roundtable

The FASRI Roundtable this week (11am ET, Weds Mar 31, 2010) will be lead by Bill Bosco, a member of the IASB/FASB International Working Group on leas accounting, Principal of Leasing101, and long time member of the Accounting committee of the Equipment Leasing and Finance Association (ELFA), a trade association representing the $650 billion dollar [...] Read more > >

If you believe what you read in the scientific literature, you shouldn’t believe what you read in the scientific literature.

The paradoxical title of this post is quoted from this article in Science News about the inconsistent and often inappropriate use of statistics in academic research.  I would strongly recommend every accounting researcher read the article, make sure they understand the criticisms, and then promptly ignore most of them. The article emphasizes that statistical significance [...] Read more > >

Stephen Cooper, IASB Member & Former UBS Managing Director, Leads Roundtable

NOTE: THIS EVENT WILL BE RESCHEDULED, DATE TBD. After a two week Spring break hiatus (during which we faculty were all catching up on work, of course), FASRI returns with a Roundtable featuring Stephen Cooper, current IASB member and former Managing Director in the Equities business of UBS Investment Bank in London from 1997 to [...] Read more > >

Stephen Cooper, IASB Member & Former UBS Managing Director, Leads Roundtable

NOTE: THIS EVENT WILL BE RESCHEDULED, DATE TBD. After a two week Spring break hiatus (during which we faculty were all catching up on work, of course), FASRI returns with a Roundtable featuring Stephen Cooper, current IASB member and former Managing Director in the Equities business of UBS Investment Bank in London from 1997 to [...] Read more > >

NIKE and redeemable preferred stock..

Somebody asked me about Nike’s redeemable preferred stock. SFAS 150 is not my area of expertise really, but .. the question that came to me was “is this in the mezannine?” I understood that nothing was there anymore. This company (nike) seems to be putting it in the mezannine but not really .. they don’t [...] Read more > >

Those brits are just so humorous!

I just came across this and have listened only to part of the first series (of five) but it seems quite interesting (and humorous). http://www.bbc.co.uk/iplayer/episode/b00r401p/A_Brief_History_of_Double_Entry_Bookkeeping_Episode_1/ Read more > >

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