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Study Group: Stock Options Accounting Experts(?)

Council Members in this Study Group: 20

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, CPA, President , Kiima IncorporatedRonald 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...

Thomas Klein, CPA, Managing Member, KleinCPA PLLCThomas Klein, CPA
Managing Member
KleinCPA PLLC

Thomas Klein is a Faculty Member in the University of Arizona's Eller College of Business. Mr. Klein teaches Taxation and Financial Accounting courses, both at the undergraduate and graduate (MBA, Masters of Accounting) level. He is also the Managing Member of Klein CPA, a former Deloitte & Touche National...

Eli Bartov, CPA, Professor, New York University (inc)Eli Bartov, CPA
Professor
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 stock options, insider trading, market efficiency,...

Daniel Collins, Henry B. Tippie Research Chair in Accounting, University of Iowa, The (inc)Daniel Collins
Henry B. Tippie Research Chair in Accounting
University of Iowa, The (inc)

Daniel Collins, PhD is the Henry B. Tippie Research Chair in Accounting at the University of Iowa. He recently was a visiting Professor of Accounting at the Kellogg School of Management at Northwestern University. Dr. Collins has served on the Deloitte & Touche Academic Advisory Board, the Financial...

GLG NewsSMAnalyses 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.
Securty Writedowns Today May Lead to Massive P&L Charges Later for C, MER and Others | 04-21-2008
Analysis of: A Way Charges Stay Off Bottom Line | online.wsj.com
Author: Thomas Klein, CPA, Managing Member, KleinCPA PLLC

Depending upon management's classification of a security (i.e., either "trading" or "available for sale"), a charge may or may not appear on the income statement in the same period as the write-down on the balance sheet. If the security is classified as a trading security, the charge on the income...

Bush Nominates Two Democrats to SEC: More of the Same is Likely | 03-31-2008
Analysis of: White House to Tap Two Dems to SEC | www.cfo.com
Author: Ronald Kiima, CPA, President , Kiima Incorporated

Will President Bush's recent nomination of two Democrats to the SEC make it more investor friendly?  Not likely!

2007 Accounting Error of the Year: Depreciation and Amortization | 01-02-2008
Analysis of: Securities Suits Spike in 2007 | www.cfo.com
Author: Ronald Kiima, CPA, President , Kiima Incorporated

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...

U.S. GAAP vs. IFRS – Like It or Not – It’s Probably Time for a Better Understanding | 12-14-2007
Analysis of: U.S. GAAP vs. IFRS - The Basics | www.ey.com
Author: GLG Expert Contributor

The SEC recently gave its approval for foreign companies listed in the U.S. to present financials exclusively using the IASB's version of IFRS – with no reconciliation to U.S. GAAP.  The SEC is now seriously looking into the possibility of giving U.S. companies the option of using...

Follow Up on Receivable Securitization Programs – “Debt in Disguise” | 12-11-2007
Analysis of: Debt in Disguise | www.cfo.com
Author: GLG Expert Contributor

I came across an interesting article (link included in this post) on the topic of receivable securitization programs which gives a nice overview of these types of programs including the structure, economics and accounting for them.  The article essentially calls receivable securitizations as “debt...

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