Study Group: FASB 28: Sale-Leaseback Accounting Experts
Council Members in this Study Group: 10
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
Ronald Kiima, CPAPresident
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 SystemsDan 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
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 the SEC. He holds a PhD degree from the University...
- Michael Schwindle
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...
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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Truth is truth, whether it's welcome news or not
July 7, 2009
Paul Miller, CPA, Professor, REGENTS OF THE UNIVERSITY OF COLORADO
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...
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October 13, 2008
Paul Miller, CPA, Professor, REGENTS OF THE UNIVERSITY OF COLORADO
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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Is it bad reporting or does naivete reign at the highest levels?
August 7, 2008
Paul Miller, CPA, Professor, REGENTS OF THE UNIVERSITY OF COLORADO
Mulling the Fair Value, Historic Cost Choice | www.cfo.com
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; Ican...
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Accounting for subprime investments: Denial is not a river in Egypt
April 7, 2008
Paul Miller, CPA, Professor, REGENTS OF THE UNIVERSITY OF COLORADO
SEC fails to douse debate over ‘fair value’ | www.ft.com
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...
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Bush Nominates Two Democrats to SEC: More of the Same is Likely
March 31, 2008
Ronald Kiima, CPA, President , Kiima Incorporated
White House to Tap Two Dems to SEC | www.cfo.com
Will President Bush's recent nomination of two Democrats to the SEC make it more investor friendly? Not likely!
Members in this Study Group include these company types:
- Academic Institution*
- Consulting Firm
- Boutique Investment Bank
- Gas Processor (ei)
- Government Organization or Regulatory Authority
- Online Retailers / New Media Retailers
- Operative Builder/Developer
- Real Estate Investment Trusts
- Refiner (ei)
Members in this Study Group often have these job titles:
- Chief Financial Officer
- Professor
- Controller
- Managing Director
- Board Member
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