All GLG News Analyses Filed Under: Accounting Issues

This post specifically discusses some key potential risks with receivables on the balance sheet that are common across a broad base of companies.  The "Analysis" section below gives several recommended tips and techniques for investors on how to analyze receivables for...

1. Defined benefit plan sponsors could be seriously impacted by the sub-prime crisis, possibly triggering a funding status violation. 2. For those companies directly involved in poor credit risk assessment, defined contribution plan fiduciaries are assessing whether company stock in the 401(k) plan...

The FASB recently issued a proposed accounting standard covering “cash-settled” convertible debt instruments – which have become popular in recent years. The standard, if finalized, could materially increase the amount of interest expense recorded on the P&L for applicable companies. The rule is...

The  FASB-IASB  convergence project  appears  to  be  in  confusion. The  revised IAS 1  effects  28  international accounting  standards (IAS and IFRS)  and  by  simply  changing  the  nomenclature  of ...

Loan loss reserves at banks are at historic lows. At the same time, the credit cycle has turned viciously negative, particularly for mortgages. Banking regulators are likely to ratchet the pressure up on banks to raise their loss reserves. The most vulnerable are banks with outsized exposure to the...

As  i  read  the  analysis  by  Dr  Mangiero  and  her  views  of  whether  we  in  the  world  of  finance can learn  anything from the  writings  of  Ayn  Rand  the  thought ...

1. The need for talented pension risk managers is growing. 2. Demand is starting to quickly outweigh supply and driving up wages as a result. 3. Pension investment returns and related strategy must consider the cost of attracting and retaining talented risk managers.

1. How can plan sponsors embrace best practices if proper economic incentives are not in place? 2. What are the ills of excessive regulation with respect to commercial risk-taking? 3. Is there a role for bold leadership on the part of plan sponsors?

The  referred  article  refers  to  the  age  old  conundrums  of  accounting - replacement  cost  vs.  historical  cost. Also  the valuation  of  intangibles. It  was  only  a  few  years ...

Countywide's announcement late last Friday and Angelo Mozilo's letter to employees provide a unique window into CFC's strategy for addressing the impact of the credit crisis on its business. The letter provides details on the steps that CFC is taking to shelter itself from the fallout. Unfortunately,...