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June 20, 2007The Fair Value Challenge: The Real Challenge for the PCAOB, Auditors, and Financial Analysts
Analysis of: PCAOB ponders how to audit fair value | www.cfo.com
Author: Robert Kemp, Professor, University of Virginia - CC
The real challenge for the PCAOB, auditors, and financial analysts is not the lack of expertise. The real challenge is twofold:
1. The user of financial statements must be educated and revise their expectations.
2. The US legal system must ...
June 19, 2007Fair Value Accounting - A Reality Check For US Auditors and Financial Analysts
Analysis of: PCAOB:Can auditors handle fair value | www.cfo.com
Author: Robert Kemp, Professor, University of Virginia - CC
The US accounting profession has long dealt with fair value. However how US accountants deal wit fair value is first a function of the US legal system. Until the US legal system changes, the US accounting profession will always have challenges. Thus the US accounting profession will...
May 9, 2007Pensions and Risk Management - An Underlying Cause of Neglect
Analysis of: Risk Management for Pensions, Endowments and Foundations | www.amazon.com
Author: Robert Kemp, Professor, University of Virginia - CC
As the author notes, pension managers often neglect risk management. The question is, "Why?" To understand the answer one must look for incentives to manage pension risk. One must focus on the accounting for pensions.
April 18, 2007Financial/Risk Analysis of Lenders - The Cure May Be As Troublesome As The Problem
Analysis of: Subprime solution: Swap ARM's for fixed-rates | money.cnn.com
Author: Robert Kemp, Professor, University of Virginia - CC
The problems of subprime lending are hot topics. Lack of underwriting standards and poor pricing are the primary concern.However lenders need to understand the cure or reaction to such concerns can cause even more harm. Financial analysts need to understand how their clientele (e.g., banks)...
April 13, 2007Analyzing the business of banking - new trens and old issues
Analysis of: From cheque book to checking pulses | www.economist.com
Author: Robert Kemp, Professor, University of Virginia - CC
The attached article highlights the fact that banks are tailoring more products to an aging population. Good businesses and industries evolve to meet the changing needs of the market place. However new products also pose risks. Financial analysts need to focus on the risk, as...
March 21, 2007The Force Behind Bank Mergers: Don't Forget Basel II
Analysis of: More bank buyouts ahead | money.cnn.com
Author: Robert Kemp, Professor, University of Virginia - CC
The consolidation of the banking industry has been, and will continue to be a continuous process. The reason is economics. However this process should intensify during the next several years because of regulation, specifically the Basel II accord.
March 15, 2007GM, Pension Funds, and Risk Management
Analysis of: GM to shift 20% of pension from stock to bonds | money.cnn.com
Author: Robert Kemp, Professor, University of Virginia - CC
Pension fund management has historically focused on maximizing return. However today, risk management is taking center stage. General Motor's announcement focuses on this point.
March 15, 2007Pension funds, property derivatives, and risk
Analysis of: Property derivatives poised for US launch | www.ft.com
Author: Robert Kemp, Professor, University of Virginia - CC
Pension funds are embracing a new opportunity in property derivatives. First, managers of pension funds must be careful to understand the derivative, its underlying asset, and the impact on the return/risk of the pension fund's portfolio. Second, managers of pension funds can not focus on...
March 8, 2007A Closer Look At Convergence of Accounting Standards: The Reality of Our World
Analysis of: Found in Translation: A guide to using foreign financial statements | www.aicpa.org
Author: Robert Kemp, Professor, University of Virginia - CC
1. The need for convergence of accounting standards is real.2. The ability to converge accounting standards is challenging due to cultural and legal issues.3. Although convergence will ultimately occur, it will occur with a broad based...
March 8, 2007US GAAP: A Foreseeable Death
Analysis of: One Accounting Standard for All? | www.cfo.com
Author: Ronald Kiima, President , Kiima Incorporated
This article raises the question as to whether the U.S. Securities and Exchange Commission (“SEC”) will ultimately mandate that domestic public companies report their financial results pursuant to International Financial Reporting Standards (“IFRS”). I believe, as a former SEC Assistant Chief...
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