Study Group: Academic Pension Accounting Specialists
Council Members in this Study Group: 17
This study group may include chief financial officers, chartered public accountants, controllers, and consultants knowledgeable on topics such as finance, taxation, auditing, forensic accounting and fraud, financial accounting and reporting, bankruptcy, pension benefits, cash flow, company valuation, working capital, hedge accounting, and mergers and acquisition, among others.
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Leading Experts in this Study Group
Dan GodeCo-Founder
Almaris E-Learning Systems
Dan Gode is a Clinical Associate Professor of Accounting, Taxation, and Business Law at New York University Stern School of Business. He is also the Co-Founder of Almaris E-Learning Systems. Professor Gode teaches courses in corporate financial accounting...
Thomas KleinManaging Member
KleinCPA PLLCThomas Klein is a Faculty Member at the University of Arizona's Eller College of Business. Mr. Klein teaches taxation and financial accounting courses, both at the undergraduate and graduate (MBA, Masters of Accounting) level. He is also the Managing...
Robert KempProfessor
University of Virginia - CCRobert Kemp, DBA, CPA, is the Ramon W. Breeden, Senior Research Professor at the McIntire School of Commerce, University of Virginia. His expertise is accounting and finance, with interest in pensions, corporate strategy, and financial institutions. ...
Paul MillerProfessor
REGENTS OF THE UNIVERSITY OF COLORADOPaul Miller, PhD, is a Professor of Accounting at the University of Colorado at Colorado Springs. Dr. Miller has over 35 years of teaching, professional, and regulatory experience in financial reporting, GAAP, with service on the staffs of both FASB and...
David YoungProfessor
FONDATION INSEADDavid Young, PhD, is a Professor at INSEAD, France. He has experience in corporate financial reporting and value-based management. Dr Young is also the Managing Director of two advisory firms, Value Based Consultants and Goldiner Consulting. Dr. Young...
GLG NewsSM Analyses by this Study Group's Leading Experts(?)
Opinions and analyses expressed in GLG News are solely those of the author. See the Terms of Use for details.
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Obama Expected to Sign Generous NOL Carryback Bill on Friday
November 5, 2009
Analysis by: Thomas Klein, Managing Member,Congress Passes Unemployment Bill With Tax Items | www.journalofaccountancy.com
On Thursday, Congress sent a bill to the White House containing enhanced net operating loss (NOL) carryback opportunities for most companies. The bill contains a provision extending the NOL carryback period from two years to five years for losses incurred in 2008 or 2009. President Obama is expected to sign the bill on Friday which would result in the immediate filing for refunds by many companies.
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Obama Administration Moves Foreign Earnings Tax Deferral Reform to Back Burner
October 13, 2009
Analysis by: Thomas Klein, Managing Member,Business Fends Off Tax Hit | online.wsj.com
Once again, a proposal to reform how a U.S. based multinational company's foreign earnings are taxed has failed to gain congressional support. Similar proposals introduced over the past twenty years have consistently failed to gain traction. The current proposal was part of the Obama administration's fiscal year 2010 budget which made reference to additional tax revenues in excess of $200 billion related to the reform of corporate taxation on foreign earnings.
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Truth is truth, whether it's welcome news or not
July 7, 2009
Analysis by: Paul Miller, Professor,The Fair Value Deadbeat Debate Returns | www.cfo.com
Financial reporting works best, and maybe only, when it is complete and unbiased. If it is biased to manage the message, it becomes a method of distributing propaganda and all credibility is lost.The economics of gain occurrence is unarguable. If management can retire a debt for a smaller amount than the carrying value, then there are fewer liabilities and more equity. More equity means income has occurred. There is no rationality behind efforts to suppress truthful news just because you don't like it. Let's all hope the standard setters are not swayed by "visceral" impulses into the direction of keeping useful information out of financial statements. The inevitable consequence is greater risk and discounted share and bond prices, simply because users don't have access to the truth. That does no one any good.
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October 13, 2008
Analysis by: Paul Miller, Professor,Alls Fair: The Crisis and Fair-Value Accounting | www.cfo.com
undefined undefined Listen to the message and don’t shoot the messenger if you think it’s bad news. And don’t endorse public policies based on deceptive reporting. undefined undefined
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Reality Impact - Grasping the Cost of Not Acting to Restore Trust in Capital Markets
September 19, 2008
Analysis by: Robert Kemp, Professor,Fed Tentatively Agrees to Provide $85bn to AIG | www.washingtonpost.com
There are significant arguments today on what should or should not be done to address the current capital market crisis. In reality, market economies first and foremost rely on trust. When trust is lacking, the ramifications are significant and far reaching. The mistrust of one sector multiples into problems throughout other sectors. A good example is the impact of capital markets on nonfinancial services businesses. This point is easily seen in the cost of credit, or the lack of credit. However the impact is much greater than mere credit. An example is unfudned pension and other post retirement benefit plans (OPEB). The cost of not restoring trust in the capital markets needs to be understood, in all aspects. The price is high (e.g., government spending and assuming risk) on both sides of the argument. However all costs, on both sides, must be understood and measured before judgements are made.
Members in this Study Group include these company types:
- Academic Institution*
- Consulting Firm
- Government Organization or Regulatory Authority
Members in this Study Group often have these job titles:
- Professor
- Assistant Professor
- Lecturer
- Board Member
Related Study Groups
GLG Live Meetings with this Study Group's Leading Experts (?)
October 14, 2009 | London
Seminar: Executive Compensation-How to Identify Misaligned Incentives (London)September 10, 2009 | New York
Seminar: Prioritizing Key Value Drivers in a Valuation Model (New York)May 7, 2009 | New York
GLG Seminar: (NYC) How to Value Acquisitive CompaniesGLG Webcasts & Teleconferences
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