Study Group: IFRS Academic Specialists
Council Members in this Study Group: 77
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.
Contact Gerson Lehrman Group to survey or consult with members of this Study Group
Leading institutions connect with members of this Study Group through GLG
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...
Anthony CatanachDirector
DI2 Associates, LLCAnthony H. Catanach Jr., PhD, is a Professor in the Strategic Initiatives Group of the Villanova University School of Business. He also is a Director at DI2 Associates, a Pennsylvania based accounting and reporting consulting firm. Dr. Catanach has expertise...
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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More Under Armour Red Flags...
November 20, 2009
Analysis by: Anthony Catanach, Director,Stock Jocks Punish Under Armour's Mathletes | www.cnbc.com
Under Armour's most recent 10K contains a number of financial reporting "red flags" that reflect a cavalier attitude toward financial reporting transparency.
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What the Former SEC Chairmen Missed...
November 19, 2009
Analysis by: Anthony Catanach, Director,Don't Let Banks Hide Bad Assets | online.wsj.com
Conceptually, the arguments favoring fair value accounting are sound and quite appealing. Unquestionably, financial statement users will benefit from data about how a company’s assets and liabilities change in value during a reporting period. However, there are two major issues associated with fair value reporting that accountants, investors, legislators, and regulators need to address in the wake of our most recent financial crisis.
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What Have the Accountants Done For Us Lately?
November 19, 2009
Analysis by: Anthony Catanach, Director,Systemic risk legislation threatens FASB’s independence | www.accountingweb.com
Debates about the causes of the recent financial crisis have yet to focus on the inability of financial institution independent auditors to provide adequate oversight over management’s valuations of financial instruments.
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Coming to terms with fair value accounting
December 26, 2007
Analysis by: David Young, Professor,The Finer Points of Fair Value | www.aicpa.org
This article is the best summary to date of the FASB's new standard on fair value accounting. FAS 157 is an important standard. First, it allows (but doesn't require) companies to abandon historical cost for a broad range of financial assets and liabilities. It also reflects a change in the FASB's philosophical approach towards a more balance-sheet oriented approach to standards setting, in contrast to the earnings measurement approach that used to dominate. Also of interest is the principles-based nature of the standards. In both of these ways, FAS 157 is close to what one might expect from the IFRS. This standard is just one more step on the road to GAAP-IFRS congruence. The article is also useful in pointing out the key issues that analysts need to understand to avoid being blindsided by reporting entities.
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The sub-prime meltdown has far reaching accounting effects
December 26, 2007
Analysis by: David Young, Professor,Accounting consequences of the credit crunch | ifrs.pwc.com
The article shows why the recent problems in global credit markets can have accounting effects that go far beyond the banks and other players directly touched by the crisis. It also highlights the areas that financial statement readers should be wary of when accessing the possible effects of the crisis on companies of interest. For example, recent market turmoil could lead to significant asset impairment charges, even for companies with no direct involvement in subprime loans.
Members in this Study Group include these company types:
- Academic Institution*
Members in this Study Group often have these job titles:
- Lecturer
- Professor
- Assistant Professor
- Dean / Emeritus / Senior Fellow
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)July 28, 2009 | New York
GLG Seminar: (NYC) Cash Flow ManipulationGLG Webcast: Cash Flow Manipulation- July 28, 2009 at 10:30 AM EDT/7:30 AM PDT
07/28/2009
View WebcastGLG Webcast: Cash Flow Manipulations - July 30, 2008 at 2:00 PM EST
07/30/2008
View Webcast