Study Group: Exploration & Production Financial Statement Analysts(?)
Council Members in this Study Group: 16
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Leading Experts in this Study Group
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S. David YoungProfessor
INSEAD
S. David 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 has experience in executive education and has...
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A lot has been written about the convergence of accounting standards over the last few years. The bandwagon also moves on. There are however major stumbling blocks....
The FASB proposes to do a complete revamp of SFAS 133 and all the associated baggage that goes with it. The standard itself is so complicated that I wonder if it can really be ...
Internal audit, risk measurement and compliance are getting more and more intermeshed. The realization is increasing that effective internal audit is relevant for improving operational ...
The referred article gives three different expert perspectives on fair value. In this analysis I look at what drives fair value and why fair value accounting applied on a consistent basis can help avoid poor financial reporting.
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