Study Group: FASB 28: Sale-Leaseback Accounting Experts(?)
Council Members in this Study Group: 10
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Leading Experts in this Study Group
Ronald Kiima, CPA
President
Kiima Incorporated
Ronald A. Kiima is a former SEC Assistant Chief Accountant. Mr. Kiima is currently the President of Kiima Incorporated, a private consulting firm specializing in SEC accounting and disclosure issues, SEC registration statements and periodic reports, SEC investigations and enforcement proceedings, corporate...
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 and modeling and projecting financial statements....
Paul Miller, CPAProfessor
The Regents of The University of Colorado
Paul 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 the SEC. He holds a PhD degree from the University...
Vice President / CFO
Musician's Friend, Inc.
Michael Schwindle is the Chief Financial Officer at Musician's Friend, Inc., an online retailer. Prior to that, Mr. Schwindle was a former subsidiary CFO for The Home Depot, a GA-based home-improvement retailer. He has over 18 years of experience as accounting and finance executive, predominately in...
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GLG NewsSMAnalyses by this Study Group's Leading Experts(?)
Maybe it's just me, but these quotes from Herz and Pozen are off-base. When they suggest there could be a pure historical cost system, they are talking about something that doesn't exist and hasn't existed in a 100 years, if even then. I have to believe that Herz was misquoted or misinterpreted; I can...
This article reveals the bizarre mindset of managers who (a) want to take huge risks for a shot at high returns, (b) don’t mind reporting results when they succeed, but (c) don’t want to report their losses. To put it another way, they want to invest in risky securities but report income from their...
Will President Bush's recent nomination of two Democrats to the SEC make it more investor friendly? Not likely!
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...
You can never judge a book by its cover or a seminar by its flier, but Harris Solutions is on to something here. If you have accepted the SCF as pure and not manipulable, you may very well want to attend to find out more about the sly maneuvers on the fringes of GAAP that pump up the operating...
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