Council Members in this Study Group: 25
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.
Leading institutions connect with members of this Study Group through GLG
Ronald KiimaPresident
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,...
Chief Financial Officer
Dunham's Sports![]()
Alfred S. Blazek is the Chief Financial Officer of Dunham's Sports. He was until October 2008, Finance Director with Whirlpool. Mr. Blazek has served as the Chief Financial Officer for Circuit City's National Service group and a member of the corporate...
Eli BartovProfessor
NEW YORK UNIVERSITY (INC)![]()
Dr. Bartov, PhD, CPA, is a Research Professor of Accounting at the Stern School of Business, New York University. He has authored numerous scholarly articles on issues of accounting earnings manipulations, earnings quality, equity valuation, executive...
Paul MillerProfessor
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...
Nitish GroverPrincipal, Owner
Nitish Grover and Associates![]()
Nitish Grover is the Principal and Owner of Nitish Grover & Associates, an India based accounting and consulting firm. He has over 25 years of accounting, auditing, tax and consulting experience across various industries. Previously, Mr. Grover was an...
Opinions and analyses expressed in GLG News are solely those of the author. See the Terms of Use for details.
The Fair Value Debate - The Political Imperative - A Exercise in Futility?
November 19, 2009
Accounting Rules:Divided and Overruled | www.economist.com
Fair value has been in the news for sometime. Also banks are now complaining and so are regulators and politicians. The convergence issue and the impact of a far off standard setter not subject to local influence is having its effects on the debate. In this analysis I look at why fair value should not be influenced by those not well conversant with the subject. While I agree that accountants alone should not influence the debate yet the undue influence of politicians should be avoided.
The Economic Downturn and Revival - Challenges for Accountants and Auditors
November 12, 2009
Failed financial firms:The bust that worked | www.economist.com
The referred article speaks of the bankruptcy reorganization plan of one Institution. In this analysis I take the referred Institution as a referral point to examine/highlight the challenges which accountants and auditors will face in their stewardship and attest function.
Accounting and The Gold Price - Fair Value - Valuation Problems to be Expected
November 4, 2009
Gold Price Tops $1090 for First Time | economictimes.indiatimes.com
As the price of gold rises on a week on week basis one can expect to see ramifications in the accounting arena. There are a number of investment products sold in the market which are linked to the price of gold and its physical holding. In this analysis I look at the nature of problems to be expected - especially in relation to fair value disclosures.
Working Capital - Internal Audit and Control - Accounting Standards
October 30, 2009
A Crash Course in Working Capital | www.cfo.com
The referred Article speaks of the importance of working capital, internal audit and proper financial statement and how these interact to provide a proper business growth environment. In my analysis below I give my thoughts on these aspects.
Offshoring - Changing Accounting Dynamics - Auditing and Control
October 8, 2009
The New Calculus of Offshoring | www.cfo.com
Increased overseas costs, security dynamics and the sudden availability of newly jobless employees has changed the offshoring dynamics. Offshoring continues but the repetitive tasks with high risk and control difficulties are getting out of the offshoring matrix. In this analysis I look at the effects of these changing dynamics in relation to auditing and control factors.
August 25, 2009 | New York
Seminar: Merger & Acquisition Accounting (New York)February 19, 2009 | San Francisco
GLG Seminar: (SF) Assessing Earnings Quality in Distressed TimesFebruary 12, 2009 | Boston
GLG Seminar: (BOS) Assessing Earnings Quality in Distressed TimesTeleconference: Apollo Group - SEC Revenue Probe (11:00 AM EDT/15:00 GMT)
10/29/2009