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Statement of Financial Accounting Standards

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A highly focused compilation of articles on Financial Accounting Standards. Articles may come from The RMA Journal, The Commercial Lending Newsletter, or RMA’s publication, Credit Considerations.

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Table of Contents

    Moving Forward: FASB Stays the Course Despite Accounting Challenges, The RMA Journal: The Journal of Enterprise Risk Management, v97n7, 46-50, 5 pages Apr 2015.



    Beware of Financial Statements: Stating They Are Developed under a New AICPA Framework, Mastracchio, Nicholas J. ;  Lively, Heather M. The RMA Journal, v96n3, 42-47, 6 pages Nov 2013.



    FAF Council to Address Accounting Complexity for Privately Held Firms, Strischek, Dev, The RMA Journal, v95n5, 32-37, 6 pages Feb 2013.



    Understanding the Implications: Accounting Firms Reports on Fiancial Statements, Prescott, Gregory L. ; Nelson, Laura A. The RMA Journal, v94n10, 70-75, 6 pages Jul-Aug 2012.



    Working to Improve and Converge U.S. and International Accounting Standards: An Interview with Leslie F. Seidman, Chairman of the FASB, Strischek, Dev, The RMA Journal, v93n9,  12-17, 6 pages Jun 2011.



    New Standards for CPA Compilations and Reviews: Some Implications for Bankers, Reinstein, Alan ; Leibowitz, Martin A. The RMA Journal, v93n3, 30-32, 3 pages Nov 2010.



    New Standards for Valuation Services: Some Implications for Bankers, Reinstein, Alan ; Reinstein, Frank, The RMA Journal, v91n3, 72-75, 4 pages Nov 2008.



    FASB and IASB Propose a Complete Change to Financial Reporting.

    , Cain, Michael, The RMA Journal, v90n8, 84-88, 5 pages May 2008.



    Reporting Certain Assets and Liabilities at Fair Value: Some Implications for Bankers, Reinstein, Alan, The RMA Journal, v90n4, 64-67, 4 pages Dec 2007/Jan 2008.



    New Accounting Rules for Entities Offering Post-Retirement Benefits: Some Implications for Bankers, Reinstein, Alan, The RMA Journal, v90n3, 64-67, 4 pages Nov 2007.



    FASB's Fair Value Frenzy, Ciesielski, Jack T. ; Weirich, Thomas R. The RMA Journal, v88n11, 58-64, 7 Pages Jul/Aug 2006.



    Issues In Accounting: SFAS 123 (R): Expensing Stock Options, Reinstein, Alan, The RMA Journal, v88n3, 82-83, 2 pages Nov  2005.



    Issues In Accounting: Accounting Changes & Error Corrections, Reinstein, Alan, The RMA Journal, v88n1, 94-95, 2 pages Sept  2005.



    Issues in Accounting - Interpretation 101-3: As of January 1, 2005, CPAattesters performing non-audit services have some new rules to observe. The goal is to stop those black eyes., Reinstein, Alan, The RMA Journal, v87n5, 56-57  2 pages Feb 2005.



    SAB No. 104: Revenue Recognition - What will the AICPA come up with next - and what does it all mean to you? RMA's ongoing series looks at implications for bankers., Reinstein, Alan, The RMA Journal, v86n8, 104-105, 2 pages May 2004.



    FSP FIN 46: What Lenders Should Know About the FASB's New Consolidation Guidance, Prescott, Gregory L. ; Moak, Donald L. The RMA Journal, v86n7, 82-85, 4 pages Apr 2004.



    SFAS No. 132: Greater Transparency to Pension Plans, Reinstein, Alan, The RMA Journal, v86n6, 76-77, 2 pages Mar 2004.