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Analysis of: The New Model - T (www.ft.com)
The debut  of  the  Nano  from the Tata Motors stable has deep ramifications for the auto industry in all spheres. It  will  impact  carbon emissions, carbon trading, cost  of  automobiles, the manner  in which  automobile costing is calculated...
Analysis of: FASB proposes delay of FIN 48 for non public enterprises (www.fasb.org)
FIN 48   has caused enough problems  ever since it  was  issued  some time back. The  requirement to disclose  the  more likely than not evaluation of  tax liabilities in the context  of  SFAS 109 caused major problems for companies. Last year ...
Analysis of: Duncan Williamson : Zero Base Budgeting (www.duncanwil.co.uk)
Budgeting is  an  area  which  has  not  attracted sufficient interest from analysts  and  others involved with the financial analysis of  financial  statements. At  the  same  time  zero base budgeting  attracts  even less ...
Ronald Kiima, CPA, President
Ronald Kiima, CPA, President
Kiima Incorporated
Analysis of: Securities Suits Spike in 2007 (www.cfo.com)
The subject article provides some interesting insights into the upward reversal in the number of securities class-action lawsuits filed during 2007.  Given such, I thought it might be fitting to offer my personal insights into what I continue to believe is the most common, yet rarely noticed, accounting...
Analysis of: Report : Lease Financing on the Rise (www.cfo.com)
The  referred  article  says  that  more  than half  of  $1.1 trillion  invested last year  in  equipment  etc. was  financed through  credit  and  leases It says  that  pending  changes  in  accounting...
Analysis of: AMD Warns of Material Goodwill Charge (www.cfo.com)
AMD  has  just  announced  that  it  will  take  a  material charge on account  of  goodwill  while  Unify  Corporation  has  also  stated  that  it  will  restate  its  results  on ...
Analysis of: UBS Records a Big Write Down and Sells a Stake (www.nytimes.com)
The announcement  by  UBS  of  a  $10 bn  writedown  and  financing  from  Singapore  and  the  Middle  East  coming  so  soon  after  Citigroup  took  financing  from  Dubai  points ...
Analysis of: CBDT reopens 400 PE, M&A Deals (economictimes.indiatimes.com)
A  number  of  companies  from America  and  other  countries  are  engaging in M&A deals in India.The  Indian  Government  and  tax  authorities  have  decided  to  look  at  the  detailed ...
Analysis of: Crazy Little Thing Called Risk (www.nytimes.com)
The  referred  article  contains  an  interesting anecdote  and  brings  to  my mind  the  conundrums that  companies  are  going  to  face  in  the  valuation  of  financial  assets  and ...
Analysis of: Climate Change : Green Protectionism (www.economist.com)
Environmental  costs  are  becoming real business costs. As  time  progresses,  the  Kyoto  protocol  is  being renegotiated  and  taxes  on  carbon  are  being  considered  in  various  forms. The ...

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