Index

Robert H. Herz (Columbia Business School, New York, NY, USA)

More Accounting Changes

ISBN: 978-1-78635-630-7, eISBN: 978-1-78635-629-1

Publication date: 14 November 2016

This content is currently only available as a PDF

Citation

Herz, R.H. (2016), "Index", More Accounting Changes, Emerald Group Publishing Limited, Bingley, pp. 411-437. https://doi.org/10.1108/978-1-78635-630-720161013

Publisher

:

Emerald Group Publishing Limited

Copyright © 2016 Emerald Group Publishing Limited


INDEX

ABA
, 232, 236

Abahoonie, Ed
, 18

ABCP
, 219, 220, 224

Acceptability
, 116, 140, 176

Accountability
, 50, 83, 116, 153, 154, 230, 259, 261, 367, 390

Accounting alternatives
, 19, 339

Accounting Changes: Chronicles of Convergence
, 193

Accounting for financial instruments
, 128, 133, 156, 158, 159, 161, 162, 163, 164, 165, 206, 229, 230, 231, 233, 242, 256, 257, 269, 274, 275, 276, 278, 280, 289, 375

Accounting for goodwill
, 125, 345

Accounting for income taxes
, 110, 124, 125, 310, 311

Accounting for Islamic transactions
, 212

Accounting for Sustainability Project
, 388, 390

Accounting Principles Board
, 42, 44, 62, 80

Accounting Regulatory Department
, 134, 192

Accounting rules
, 19, 20, 21, 76, 80, 82, 83, 89, 93, 107, 168, 219, 236, 242, 247, 248, 252, 267, 297, 360

Accounting standard setter
, 21, 42, 52, 53, 54, 55, 64, 73, 114, 115, 116, 117, 144, 217, 279, 295, 351, 353, 355, 378, 391, 397

Accounting Standards Advisory Forum
, 136, 167

Accounting Standards Board of Canada
, 188, 378, 387

Accounting Standards Board of Japan
, 134, 192

Accounting Standards Codification
, 58, 61, 66, 68, 69, 123, 217, 306

Accounting Standards Executive Committee
, 27, 56, 62

Accounting Standards for Business Enterprises
, 191

Accounting Standards Oversight
, 29, 171, 188, 378, 387

Accounting Standards Oversight Council of Canada
, 29, 171, 188, 378, 387

Accounting Standards Update
, 110, 161, 166, 229, 242, 275, 344, 345, 348

Accrual basis
, 291, 292

Ackerman, Gary
, 252

AcSB
, 188, 189, 190

AcSEC
, 62, 64, 65

AcSOC
, 188, 190

Actuarial issues
, 22

Adams, Jane B.
, 143, 329

Adelphia
, 33

Adjustable rate mortgages
, 217

Advisory Committee on Improvements to Financial Reporting
, 27, 169, 302, 304, 305, 306, 314, 375, 377

Advisory Committee on the Auditing Profession
, 131, 303, 310

AFL-CIO
, 78, 109

AICPA
, 15, 27, 28, 34, 42, 44, 45, 51, 56, 59, 62, 64, 65, 109, 163, 176, 182, 183, 186, 192, 281, 295, 297, 299, 300, 301, 312, 324, 325, 326, 329, 334, 336, 337, 338, 340, 344, 345, 349, 354, 358, 362

AICPA SEC Conference
, 186, 297, 299, 300, 301

AIG
, 240

Ainslie, Lee S.
, 143

Allen, Tom
, xxiii

Allen, Chris
, xxii

Allen, George
, 95, 98, 99

Allocation of capital
, 85, 87, 92, 262

Alusik, John
, xxiii

Ameen, Phil
, 27

American Bankers Association
, 232, 248

American Express
, 17

American Stock Exchange
, 36

Amortized cost
, 230, 231, 244, 264, 265, 266, 267, 268, 269, 270, 271, 272, 274, 275

Anderson, Kristofer
, 254

Anderson, Rick
, 199, 254, 329

Angelides, Phil
, 217

Appreciated securities
, 230

Argentina
, 2, 3, 4, 5, 6, 22, 26

Arnold, John
, 8

Arthur Andersen
, 26, 27, 29, 33, 34, 42, 67, 298

Arthur Young
, 17

ASBE
, 191, 192

ASBJ
, 192, 193

Assessing Whether Disclosures are Material
, 316

Asset and liability view
, 286, 287, 288, 289, 292, 293, 347

Asset buy-back
, 225

Asset-backed commercial paper
, 219

Asset-backed securities
, 235, 260, 268

AT&T
, 17

AT&T Information Systems
, 17

Atkinson, Billy M.
, 336, 339

Attmore, Bob
, xxiii

Audiocasting
, 358

Audit and Accounting Guides
, 64, 65

Auditing Standards Board
, 31, 51

Auditor independence
, 32

Authoritative
, 45, 68, 114, 279, 398

Available-for-sale
, 244

Bad Bob
, 17, 19, 228, 283

Bahnson, Paul R.
, 59, 173

Baird, Erica
, 25

Baird, Rich
, 32

Baker Botts
, 28

Balance sheet classification
, 123, 311

Balance sheet offsetting
, 165

Banfield
, 5

Banking Committee
, 107, 108

Banking regulators
, 176, 224, 230, 256, 303

Bar Mitzvah
, 26

Barbara Boxer
, 95, 98

Barker, Holly
, xxii

Barth, Mary
, 40

Baruch College Financial Reporting Conference
, 183, 184, 204, 211

Batavick, George
, xxi

Baugh, Ernest
, 27

Bazaar, Harvey
, 16, 24

BDO Seidman
, 27

Bean, David
, xxiii

Beatles
, 3

Beier, Ray
, 24

Beijing Agreement
, 191

Beller, Alan
, 302

Bement, Ken
, xxii

Beresford, Dennis
, xxiv, 357, 379, 386

Bergen, Linda
, 17

Bernstein, Aaron
, 84, 85, 94, 97

Beswick, Paul
, 175

Beswick, Paul
, 175, 176

Bhave, Bob
, xxii

Bielstein, Suzanne (Sue)
, xxii, 56, 109

Bies, Susan
, 27

Big Bang
, 177, 179

Big GAAP/Little GAAP
, 324, 333

Birtwistle
, 8, 11, 12

Birtwistle, Billy
, 11

Bishop, John
, 18, 20

Bitcoin
, 386

Blackman, Elaine
, xxiii

Blasi, Joseph R.
, 84, 85, 94, 97

Blockchain
, 386

Bloomberg, Michael
, 252, 303, 394

Blue-Ribbon Panel
, 323, 329

Board of Governors of the Federal Reserve
, 27, 50, 199, 240, 303

Board of Partners
, 23

Boca Juniors
, 6

Boris, Charry
, xxiii

Borrowing Costs
, 124, 133

Bossio, Ron
, xxii

Boxer, Barbara
, 95, 98, 99

Brain dead
, 222

Breeden, Richard
, 230

Brennan, John (Jack)
, xxiii, 150, 368

Brickman, Jeff
, xxii

Broad-Based Stock Option Plan Transparency Act
, 100

Brodish, Jay
, 31

Brody, Janet
, xxiii

Bromark, Raymond
, 34

Brown Brothers Harriman
, 18

BRP
, 329, 330, 331, 332, 333, 348

BRRP
, 36, 37, 38

Bruns, Hans-Georg
, 40

Buck, Daryl
, 331

Buenos Aires
, 2, 3, 4, 5, 6, 7, 22

Buffett, Warren
, 83, 106, 107, 109, 303

Bullen, Halsey
, xxii

Bunge
, 4

Burke, Tommye E.
, 338

Business assurance
, 24

Business combinations
, 125, 126, 132, 133, 203, 259, 311, 364

Business cultures
, 169, 170, 171

Business Reporting Research Project
, 33, 36, 313

C&L
, 14, 15, 16, 17, 18, 20, 21, 22, 23, 24, 25, 27, 28, 29, 30, 31, 32, 34, 35, 42, 91, 194, 283, 336, 353, 385, 386, 387, 391

CA (Chartered Accountant)
, 8, 13, 14, 95

Cafini, Regina
, xxii

Cameron
, 384

Camp Mah-Kee-Nac
, 3

CAP
, 33, 62, 140

Cap Gemini
, 33

Capital destruction
, 241, 242

Capital markets
, 21, 27, 28, 30, 34, 40, 45, 49, 52, 72, 78, 85, 86, 87, 89, 96, 97, 99, 100, 111, 113, 115, 116, 120, 128, 129, 138, 139, 140, 145, 169, 170, 171, 172, 173, 180, 181, 182, 186, 188, 189, 191, 196, 197, 198, 199, 200, 207, 208, 209, 210, 213, 226, 247, 250, 251, 255, 262, 263, 281, 302, 303, 304, 324, 349, 351, 355, 361, 362, 363, 364, 365, 366, 367, 368, 375, 378, 381, 382, 387, 391

Capitol Hill
, 92, 99, 108

Cappiello, Nick
, xxii

CAQ
, 365

Carborundum
, 8

Carey, John L.
, xi

Carnall, Wayne
, 31

Carney, Gerard
, xxiii

Carsberg, Sir Bryan
, 8

Case Western Reserve University
, xvi

Cassel, Jules
, xxii

Castellano
, 5, 22, 325

Castellano Report
, 325

CCAR
, 262, 263, 386

CDO (collateralized debt obligation)
, 268

Censor, Martin
, xxi

Center for Audit Quality
, 365

Centers of Excellence
, 25, 26

CFA Institute
, 59, 60, 109, 295, 392

Chairman of the SEC
, 27, 42, 53, 153, 154, 230

Changes in accounting policies
, 123

Changes in accounting principles
, 123

Chartered Accountant
, 8

Cherry, Paul
, 387

Chookaszian, Dennis
, xxiii

Churchill, Winston
, 372

CIFiR
, 302, 303, 304, 305, 306, 307, 308, 310, 314, 315, 323, 343, 344, 347, 350, 375, 377, 386

Cintron, Ginny
, xxiii

Cisco Systems
, 90

Citicorp Venture Capital
, 16

Citigroup
, 141, 225

Clements, Phil
, 18

Coca Cola
, 389

Codification
, 58, 61, 66, 67, 68, 69, 70, 123, 217, 306, 333, 354, 358, 398

Cohen, Brett
, 25

Collateral calls
, 243

Collateralized debt obligations
, 268

Columbia Business School
, 29, 385

Columbia University
, 384

Commission Statement in Support of Convergence and Global Accounting Standards
, 175

Commitment to global accounting standards
, 152

Committee on Accounting Procedure
, 62

Common control mergers
, 20

Compatible accounting standards
, 119, 120, 122

Complexity
, 56, 62, 64, 70, 71, 110, 141, 165, 193, 223, 268, 276, 277, 281, 283, 284, 285, 286, 287, 289, 291, 293, 294, 295, 297, 299, 300, 301, 302, 303, 304, 305, 306, 307, 309, 310, 311, 313, 314, 315, 317, 319, 321, 322, 323, 325, 327, 329, 330, 331, 333, 335, 336, 337, 339, 340, 341, 343, 344, 345, 346, 347, 349, 350, 351, 367, 373, 374

Comprehensive business reporting model
, 34, 295

Comprehensive Capital Analysis and Review
, 262

Comprehensive income
, 127, 160, 161, 162, 206, 231, 235, 244, 255, 262, 270, 275, 288, 290

Conceptual challenges
, 278

Conceptual Framework
, 71, 135, 136, 137, 279, 280, 284, 285, 287, 290, 293, 312, 316, 347, 363, 369, 374, 376, 397

Condorsement
, 175, 176, 178, 207

Conduits
, 219, 220, 224

Congressional Budget Office
, 107

Consensuses
, 61, 62, 65, 69

Consolidation
, 57, 58, 132, 158, 160, 202, 206, 218, 222, 226, 228, 257, 275, 336, 337, 344, 358, 364, 370

Constituents
, 46, 50, 54, 68, 69, 76, 77, 89, 109, 125, 134, 136, 158, 159, 161, 164, 166, 183, 189, 202, 203, 211, 212, 240, 246, 254, 274, 279, 286, 306, 314, 324, 329, 331, 332, 334, 335, 349, 373, 377

Constitutional Congress
, 376

Contracts with Customers
, 127, 161, 163

Convergence
, 55, 56, 57, 61, 71, 72, 73, 75, 100, 110, 111, 113, 114, 115, 117, 118, 119, 120, 121, 122, 123, 124, 125, 127, 129, 130, 131, 132, 133, 135, 137, 139, 140, 141, 143, 145, 147, 148, 149, 150, 151, 152, 153, 154, 155, 156, 157, 159, 160, 161, 162, 163, 164, 165, 166, 167, 168, 169, 171, 172, 173, 175, 177, 179, 180, 181, 183, 184, 185, 186, 187, 189, 191, 192, 193, 194, 195, 196, 197, 198, 199, 200, 201, 202, 203, 204, 205, 206, 207, 209, 211, 213, 224, 257, 258, 275, 276, 277, 300, 309, 311, 312, 341, 343, 346, 350, 354, 355, 358, 361, 363, 364, 369, 375, 376, 378, 382

Convergence of accounting standards
, 55, 117, 131, 132, 154, 159, 192, 203, 213, 258

Convergence projects
, 122, 123, 125, 162, 168, 202, 311, 312, 346

Convergence timetable
, 162

Coopers & Lybrand
, 13, 14, 73, 91, 283, 353

Cope, Anthony
, 40, 347

Corporate Finance Advisory Services
, 17, 18, 19, 21, 23, 24, 283, 387

Corporate governance
, 31, 49, 80, 83, 85, 94, 175, 297, 319, 341, 366, 388, 403

Corporate reporting practices
, 34

Corporate Sustainability: First Evidence on Materiality
, 402

Cosper, Susan
, xxii

Cost-benefit
, 50, 92, 165, 202, 246, 278, 293, 325, 326, 327, 342, 348, 373, 384

Council of Institutional Investors
, 109

Council of the AICPA
, 27

Counterparties
, 240

Courtaulds
, 8, 11

Cox, Christopher
, 137, 140, 148, 243, 300

CPA
, 8, 14, 141, 142, 238, 294, 326, 334, 338, 339, 354

Credit defaults swaps
, 235

Credit impairment
, 165

Credit problems
, 218, 223, 225

Credit risk
, 217, 265, 267, 275, 278

Crooch, G. Michael
, xxi, 27, 41, 56, 98, 193

Cross-border investing
, 113, 126, 197

Crowhurst, Ellen
, xxiii

Current SEC Developments
, 28, 362

Current value
, 273, 274

D&B
, 16, 17

Dade County
, 14

Dakkduk, Ken
, 25

Damico, Joe
, xxii

Dark markets
, 260

Davis, Roger
, 28, 98

Day, Jack
, 98

De Rynck, Stefan
, 180

Debt-like securities
, 20

Debt-to-equity ratio
, 219

Decker, Bill
, 22

Deferred payment loans
, 217

Deferred tax accounting
, 124

Deferred tax assets
, 20

DeFliese, Phil
, 42

Deloitte & Touche
, 24, 27

Delves, Donald
, '83

Denham, Robert (Bob)
, xxiii, 109, 150, 236

Department of Commerce
, 100

Department of Health and Human Services
, 399

Department of the Treasury
, 50, 199, 216, 303, 310

Derecognition
, 133, 160, 257

Derivatives
, 58, 143, 161, 215, 216, 233, 235, 242, 260, 264, 268, 269, 274, 275, 313, 336, 364

Derivatives and Hedging
, 161, 233, 242, 269, 274, 275

Derrick, Steve
, 22

DeSantis, Bob
, xxiii

Dever, Ray
, 20, 24, 25, 31

Dialing for pennies per share
, 30

Didsbury
, 7, 31

Dillon Read
, 18

Dilutive effects
, 20

DiMaggio, Joe
, xii, 2

Dimon, Jamie
, 303

DiPiazza, Sam
, 41

Dirks, John
, 26, 31

Disaggregated information
, 127

Disclosure Effectiveness
, 71, 312, 318, 320, 343, 347, 367, 377, 382

Disclosure Effectiveness initiative
, 343, 347

Disclosure effectiveness project
, 312

Disclosure Framework
, 71, 136, 306, 312, 314, 315, 316, 317, 347, 350, 367, 376

Disclosure objectives
, 313

Disclosure overload
, 50, 312, 314, 321, 322

Disclosure reform
, 318, 319

Discontinued operations
, 123, 124, 127

Discounted cash flows
, 235, 271, 272, 273

Discounted present value
, 291

Distinguishing liabilities from equity
, 128

Distressed transactions
, 246

Dittmar, Nelson
, 17, 25

Dodd-Frank Act
, 347

Dodd-Frank Wall Street Reform
, 198, 260, 347

Doerr, John
, 98

Donaldson, William (Bill)
, 53, 54, 109, 361

Donoghue, Pat
, xxii

Dottori, Jodi
, xxiii

Doty, James
, 28

Downey Savings and Loan
, 240

Dreibelbis, John
, xxiii

Drexel Burnham Lambert
, 18

Dual-GAAP
, 211

Due process
, 44, 45, 46, 52, 61, 65, 66, 74, 93, 98, 101, 108, 109, 111, 116, 159, 160, 190, 207, 246, 252, 256, 359, 372, 373, 374, 379, 383, 396, 397, 398

Dun & Bradstreet
, 16, 323

E&Y
, 26, 33

Early Warning and Quick Response
, 295, 373

Earnings game
, 30, 35, 59, 62, 389

Earnings per share
, 20, 30, 77, 80, 85, 90, 96, 104, 123, 219, 270

Eastern Airlines
, 14

Eccles, Robert
, 35, 63, 389, 394, 401

Economic Club of New York
, 300

Edgar Pickering Looms
, 8

EDGARized
, 383

EESA
, 240

EITF
, 26, 27, 56, 58, 59, 60, 61, 62, 63, 64, 65, 69, 118, 119, 163, 244, 245, 325, 353, 358, 386

EITF consensuses
, 62, 65

Electronic Distribution of Business Reporting Information
, 37

Elements of financial statements
, 135

Eli Lilly
, 368

Elijah Watts Sells award
, 14

Ellis, Mark
, 357, 368

Embracing Technology in Financial Reporting
, 321

Emerald Publishing Group
, xvi,xxi

Emergency Economic Stabilization Act
, 240

Emerging Issues Task Force
, 26, 56, 62, 118, 244, 353, 354

Employee stock compensation
, 75, 80, 364

Employee stock options
, 58, 75, 77, 78, 80, 82, 84, 85, 86, 87, 88, 89, 90, 91, 92, 95, 96, 97, 99, 100, 101, 102, 104, 108, 109, 112, 259, 359, 360

Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans
, 112

Enron
, 33, 52, 58, 103, 142, 218, 220, 222, 224, 283, 354, 372

Enterprises
, 8, 86, 99, 100, 125, 135, 188, 191, 206, 247, 249, 251, 268, 279, 293, 294, 327, 390

Entity's Decision Process
, 316

Environmental, Social and Governance
, 390, 393

Enzi, Michael
, 93, 95, 98, 99, 112

Ernst & Young
, 312, 321, 386, 392

Error corrections
, 123

ESG
, 320, 383, 392, 393, 394, 395, 396, 399, 400, 401, 402, 403

Eshoo, Anna
, 95, 98

European Commission
, 72, 116, 131, 132, 139, 154, 180, 188, 203

European Securities and Markets Authority
, 273

European Union
, 72, 128, 382, 389

Exchanges of nonmonetary assets
, 123

Expected credit losses
, 277

Expected loss notes
, 225

Expensing of stock options
, 88, 89, 98, 102, 103, 360

eXtensible Business Reporting Language
, 36, 69, 304, 365

Extinguishments of liabilities
, 219, 221

FAF
, 42, 44–46, 50, 51, 53, 55, 56, 58, 62, 67, 68, 69, 74, 110, 115, 116, 117, 144, 145, 148, 150, 151, 154, 157, 170, 171–173, 188, 198, 205, 207–209, 236, 263, 306, 308, 324, 326, 329, 331–340, 344, 345, 348, 349, 355, 366, 368, 376, 378, 379

FAF Working Group
, 331, 333

FAF/FASB/GASB Strategic Plan
, 379

Failed Banks: Accounting and Auditing Reforms Urgently Needed
, 230, 267

Fair value
, 76–78, 88, 123, 132, 133, 159, 162, 203, 216, 229–237, 240–246, 248, 250, 252–257, 259, 264, 266–271, 273–276, 288, 294, 295, 296, 313, 317, 327, 336, 358, 359, 364

Fair Value Measurement
, 132, 133, 159, 162, 203, 233, 254, 274

Fair value option
, 123, 133, 234, 276

Fair values in inactive markets
, 246, 254, 257

Falklands War
, 22

Fannie Mae
, 27, 226, 386

FASAC
, 36, 44, 45, 46, 50, 59, 60

FASB
, 1, 15, 24, 26, 27, 29, 33, 34, 36, 37, 39, 41, 42, 43, 44, 45, 46, 47, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 79, 80, 82, 88, 89, 90, 91, 93, 94, 96, 97, 98, 99, 100, 101, 102, 103, 104, 106, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 122, 123, 124, 125, 126, 127, 128, 130, 131, 132, 133, 135, 136, 137, 138, 142, 144, 145, 146, 147, 148, 149, 150, 151, 152, 153, 154, 155, 156, 157, 158, 159, 160, 161, 162, 163, 164, 165, 166, 167, 168, 169, 170, 171, 172, 173, 175, 177, 178, 184, 185, 190, 191, 192, 193, 195, 196, 198, 200, 202, 203, 204, 205, 206, 207, 208, 209, 210, 211, 212, 213, 216, 217, 218, 219, 221, 222, 223, 224, 225, 226, 227, 229, 231, 232, 233, 234, 235, 236, 237, 238, 241, 242, 243, 244, 245, 246, 248, 251, 252, 254, 257, 258, 259, 269, 275, 276, 277, 278, 279, 280, 284, 285, 287, 289, 290, 295, 296, 297, 301, 302, 303, 305, 306, 307, 308, 310, 311, 312, 313, 314, 315, 316, 317, 320, 324, 325, 326, 327, 329, 330, 331, 332, 333, 334, 335, 336, 337, 338, 339, 340, 341, 343, 344, 345, 346, 347, 348, 349, 353, 354, 355, 356, 357, 358, 359, 360, 362, 363, 364, 366, 367, 368, 370, 371, 372, 373, 374, 375, 376, 377, 378, 379, 380, 384, 385, 386, 387, 388, 394, 396, 397, 398

FASB Staff Positions
, 66

FASB Statement No. 123
, 76, 77, 80, 82, 88, 89, 109, 110

FASB Statement No. 158
, 112

FCAG
, 168, 257, 258, 259, 276

FCIC
, 216, 220, 243

Federal Accounting Standards Advisory Board
, 295

Federal Deposit Insurance Corporation
, 232

Federal Reserve Bank of Boston
, 241

Federal Reserve System
, 50, 85, 199, 240, 303

Ferrera, Laura
, xxiii

Fina, Michael C.
, 357, 368

Financial Accounting Foundation
, 42, 50, 53, 109, 115, 157, 236, 288, 305, 306, 323, 329, 337, 339, 355

Financial Accounting Standards Advisory Council
, 44, 50

Financial Accounting Standards Board
, 1, 43, 49, 52, 53, 69, 75, 79, 93, 95, 96, 99, 102, 103, 104, 108, 119, 120, 138, 142, 168, 169, 170, 216, 220, 232, 248, 279, 305, 314, 353, 357, 371

Financial Accounting Standards Research Initiative
, 61, 358

Financial advisory services
, 25

Financial Crisis
, 54, 112, 133, 136, 147, 150, 153, 154, 168, 174, 198, 202, 215, 216, 217, 218, 219, 220, 221, 222, 223, 225, 227, 229, 230, 231, 233, 234, 235, 237, 239, 240, 241, 242, 243, 245, 247, 249, 250, 251, 253, 255, 256, 257, 258, 259, 260, 261, 262, 263, 265, 266, 267, 268, 269, 271, 273, 275, 277, 279, 280, 294, 313, 343, 347, 354, 359, 365, 369, 370, 372, 378, 394

Financial Crisis Advisory Group
, 168, 257, 259, 369

Financial Crisis Inquiry Commission
, 216, 223

Financial Crisis Inquiry Report
, 220, 223, 225, 242, 243

Financial engineering
, 18

Financial Executives International
, 109, 169, 308

Financial Executives Research Foundation
, 321

Financial instruments
, 16, 19, 26, 123, 128, 133, 156, 158, 159, 160, 161, 162, 163, 164, 165, 202, 206, 217, 229, 230, 231, 233, 234, 236, 242, 246, 255, 256, 257, 264, 266, 267, 268, 269, 273, 274, 275, 276, 277, 278, 280, 289, 354, 364, 375

Financial Instruments Task Force
, 26, 354

Financial Markets Conference
, 88

Financial performance reporting
, 127, 345

Financial Reporting Executive Committee
, 27, 56

Financial Reporting Faculty Advisory Group
, 387

Financial Reporting Forum
, 306, 377

Financial reporting fraud
, 229

Financial Reporting in the 1990s and Beyond
, 59

Financial Reporting Series
, 308, 377

Financial Reporting Standards Committee
, 29

Financial Stability Forum
, 154

Financial Stability Oversight Council
, 263

Financial statement presentation
, 123, 125, 127, 156, 293, 305, 375

Financially distressed companies
, 266

Financing techniques
, 19, 20

Firm Council
, 22, 23

First Tennessee National Corporation
, 27

Fitzpatrick, Tom
, 16, 24

Fixed-price stock options
, 76, 90

Flegm, Eugene H.
, 294

Florham Park
, 32

FOF
, 38

Form 8-K
, 318

Form-over-substance
, 51, 282, 283, 301

Forum of Firms
, 38

Forward-looking information
, 34, 37

Foster, John (Neal)
, xxi, 56

Fox, Jack
, 15

Framework for monitoring
, 118

Framework for the Preparation and Presentation of Financial Statements
, 135

Frank, Barney
, 85, 86, 221, 228

Fraud
, 43, 49, 96, 227, 229, 294, 341

Fraudulent underwriting
, 218, 223

Freddie Mac
, 226

Free cash flow
, 87

Freedman, Gene
, 23, 24

FRF
, 306, 308, 336, 340, 345, 349, 350

FRF-SME
, 336, 340, 345, 349, 350

Fritz, George
, 15

FSOC
, 263

FSP
, 66, 217, 237, 245, 254, 255

Fujinuma, Aki
, 193

Funding mechanism
, 51, 53

Future cash flows
, 20, 231, 266, 272, 291

G20
, 154, 155, 156, 157, 158, 162, 168, 180, 205, 369

GAAP
, 37, 57, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 110, 113, 114, 118, 119, 120, 121, 122, 123, 124, 125, 126, 128, 129, 130, 131, 132, 133, 137, 138, 139, 140, 141, 142, 143, 144, 145, 146, 147, 151, 152, 153, 155, 156, 161, 164, 165, 166, 168, 171, 172, 174, 175, 176, 177, 178, 179, 182, 183, 184, 185, 186, 187, 188, 190, 194, 195, 198, 200, 202, 203, 205, 206, 207, 208, 209, 211, 213, 217, 224, 227, 228, 229, 230, 231, 242, 251, 262, 275, 276, 277, 278, 281, 282, 288, 289, 290, 306, 309, 311, 314, 317, 323, 324, 325, 326, 327, 328, 330, 332, 333, 334, 335, 336, 337, 338, 340, 344, 345, 346, 347, 349, 350, 358, 359, 360, 363, 364, 376, 377, 382

GAAP Taxonomy
, 69, 306

GAAP-SEC Disclosure Requirements
, 37

Gabriele, Jane
, xxii

Gain recognition
, 20

GAO
, 230, 267

Garnett, Robert
, 40

Garrett, Michael
, 26, 247

GASB
, 45, 46, 170, 346, 379

Gelard, Gilbert
, 40

General Electric
, 27, 303, 320, 380

General Motors
, 294

Generally Accepted Accounting Principles
, 62, 176, 359

Gerson, Jim
, 31

Getz, Steve
, xxiii

Gingrich, Newt
, 77

Global Board
, 23, 38, 73

Global Chairman
, 23, 41

Global Reporting Initiative
, 36, 367, 388

Glynn, John
, 22

Godwin, Charles
, 9

Gold Medal
, 14

Golden, Russ
, xxii, 169

Goldman Sachs
, 18, 386

Goldschmid, Harvey
, 168, 258

Goodrich, David
, 18

Government Accountability Office
, 50, 230

Government Sponsored Enterprises Subcommittee
, 86, 99, 100, 247, 250

Governmental Accounting Standards Board
, 45, 170, 308

Government-sponsored entitities
, 226, 250

Grant Thornton
, 27

Graul, Lee
, 27

Grayson, Alan
, 252

Greater transparency
, 215, 261, 393

Green, Jim
, xxiii

Greenspan, Alan
, 30, 87, 88, 109, 303

Gribble, John
, 25

Group of Four Plus One
, 72

Groves, Ray
, 312

Grow, Andrew
, xxi

GSE
, 226

Guasp, Karen
, xxiii

Guerrette, Ron
, xxiii

Haas School of Business
, 388

Hales, Jeffrey
, 396

Hand
, 25, 26, 29, 30, 41, 50, 54, 61, 111, 113, 134, 166, 169, 170, 171, 174, 176, 183, 209, 210, 212, 261, 266, 276, 277, 282, 283, 284, 294, 295, 299, 328, 335, 362, 371, 378, 383

Hand, Jeremy
, 282

Hanish
, 368

Hanish, Arnie
, 368

Hannon, Neal
, xxiii

Hansen, Gaylen R.
, 142

Harmonization
, 71, 172, 202

Harrington, Jim
, 25, 31

Harris, Trevor
, 385

Hartig, Jay
, 31

Harvard Business School
, 35, 97, 394, 401, 402

Hauser, Jan
, 31

hedge accounting
, 165, 277, 278, 337

Hedge fund
, 21

Heindel, Steve
, 22

held to maturity
, 231, 235

Herdman, Bob
, 42

Herz, Heather
, 384

Herz, Louise
, xxv, 7, 8, 13, 14, 15, 16, 22, 26, 40, 43, 384

Herz, Michael
, 16, 26, 384

Herz, Nicole
, xxv, 384

Herz, Raelle
, 384

Hewitt, Conrad
, 137, 243, 303

Hewlett Packard
, 33

Hills Department Stores
, 14

Hinchman, Grace
, xxii

Historical cost accounting
, 267, 294, 295, 336

Hoey, Tom
, xxiii, 66, 67, 70

Hollein, Marie
, 342

Hong Kong Stock Exchange
, 191

Hood, Phil
, xxii

Hoogervorst, Hans
, 167, 168, 186, 187, 258, 273

Hope, Tony
, 8

House Committee on Energy and Commerce
, 105

House Committee on Financial Services
, 100, 221, 227, 249, 250

HSBC
, 389

Hunt, Isaac
, 28

Hybrid securities
, 20

Hyudic, Mary
, xxii, xxiii

Ianieri, Linda
, 17

IAS
, 72, 73, 121, 124, 187, 277, 328

IASB
, 27, 39, 40, 41, 42, 47, 57, 60, 71, 72, 73, 76, 88, 89, 96, 102, 109, 111, 114, 116, 117, 118, 119, 120, 121, 122, 123, 124, 125, 126, 127, 128, 130, 131, 132, 133, 134, 135, 136, 138, 139, 142, 143, 144, 145, 146, 147, 148, 149, 150, 153, 154, 155, 156, 157, 158, 159, 160, 161, 162, 163, 164, 165, 166, 167, 168, 169, 170, 171, 173, 175, 177, 179, 180, 181, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193, 195, 196, 198, 200, 201, 202, 203, 204, 205, 206, 207, 208, 209, 210, 211, 212, 213, 216, 240, 256, 257, 258, 269, 273, 275, 276, 277, 278, 280, 287, 289, 296, 303, 305, 311, 313, 320, 327, 329, 330, 341, 342, 345, 353, 354, 355, 360, 361, 364, 366, 369, 371, 372, 373, 374, 375, 376, 377, 378, 380, 386, 387, 394, 397, 398

IASC Foundation
, 149, 153, 154, 157

IFRIC
, 118, 119, 211

IFRS
, 71, 72, 89, 110, 113, 118, 119, 120, 121, 122, 123, 124, 125, 126, 128, 129, 130, 131, 132, 133, 134, 137, 138, 139, 140, 141, 142, 143, 144, 145, 146, 147, 148, 149, 150, 151, 152, 153, 154, 155, 156, 158, 160, 163, 164, 165, 166, 168, 169, 170, 171, 172, 173, 174, 175, 176, 177, 178, 179, 180, 181, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 194, 195, 196, 198, 199, 200, 201, 202, 203, 205, 206, 207, 208, 209, 210, 211, 212, 213, 224, 234, 258, 273, 276, 277, 288, 290, 303, 309, 325, 327, 328, 329, 340, 343, 345, 346, 347, 349, 350, 354, 355, 359, 361, 364, 369, 376, 377, 378, 379, 381, 382, 386, 387

IFRS Foundation
, 154, 166, 168, 170, 171, 172, 173, 179, 180, 181, 194, 201, 205, 258, 303, 376, 379, 386

IIRC
, 319, 388, 389, 390

Illiquid debt securities
, 245

Illiquid markets
, 235

Immelt, Jeff
, 303

Impairment of financial assets
, 229

Impairment of long-lived assets
, 126, 206

Impairment recognition
, 254

Impairments of loans
, 232, 235, 277

Implementation guidance
, 133, 200, 201, 211, 212, 283, 284, 285, 306, 358

Implementation Guide for Companies
, 401

Implementation Guides
, 62, 66

Improving Business Reporting : A Customer Focus
, 34, 59, 312

Improving Business Reporting: Insights into Enhancing Voluntary Disclosures
, 37

Improving Standard Setting
, 57

In the Company of Owners
, 84, 94, 97

Inconsistent reporting
, 126, 163

Incurred loss approach
, 277

Independence
, 32, 33, 44–46, 51, 52, 54, 75, 99, 108, 112, 142, 185, 238, 258, 359, 366, 378, 379

Independence Standards Board
, 33

Independent Investment Committee
, 387

Independent oversight
, 116

Indian Accounting Standards
, 194

IndyMac
, 240

Inflationary environments
, 134

Ingersoll-Rand
, 8

In-line XBRL
, 383

Innovation
, 19, 37, 91, 100, 104, 115, 220, 260

Insights into Enhancing Voluntary Disclosures
, 37

Institutional investors
, 76, 109, 139, 389, 392, 393

Insurance contracts
, 128, 146, 158, 160, 161, 162, 165

Insurance loss reserves
, 20

Intangible assets
, 37, 125, 126, 337, 345

Integrated Reporting
, 38, 319, 320, 368, 371, 381, 382, 388, 389, 392

Interest rate risk
, 267, 272, 273

International Accounting Standards
, 39, 57, 71, 72, 76, 88, 94, 96, 100, 113, 114, 115, 116, 117, 119, 120, 121, 129, 137, 138, 142, 156, 157, 187, 191, 196, 197, 199, 200, 201, 205, 210, 214, 216, 287, 303, 330, 341, 353, 354, 364

International Accounting Standards Board
, 39, 57, 76, 94, 96, 100, 114, 119, 120, 138, 142, 156, 216, 287, 330, 353, 354

International Auditing and Assurance Standards Board
, 382

International Capital Markets Advisory Committee
, 27

International Convergence
, 55, 56, 57, 61, 71, 72, 73, 75, 113, 114, 115, 117, 119, 121, 123, 125, 127, 129, 131, 133, 135, 137, 139, 141, 143, 145, 147, 149, 151, 153, 154, 155, 157, 159, 161, 163, 165, 167, 169, 171, 173, 175, 177, 179, 181, 183, 185, 187, 189, 191, 192, 193, 195, 197, 199, 201, 203, 205, 207, 209, 211, 213, 275, 300, 343, 355, 358, 363, 369

International Employee Stock Options Coalition
, 92

International Financial Reporting Interpretations Committee
, 118

International Financial Reporting Standards
, 71, 113, 121, 137, 138, 140, 148, 156, 176, 178, 197, 206, 224, 288, 345, 355, 359

International Forum of Accounting Standard Setters
, 134

International Integrated Reporting Framework
, 319

International Organization of Securities Commissions
, 154

Internationalization
, 71

Inventory costs
, 123

Investment bankers
, 18, 24, 49, 387

Investment Committee
, 23, 387

Investor Advisory Committee
, 60, 317

Investor confidence
, 50, 86, 96, 101, 140, 236, 240, 314

Investors Technical Advisory Committee
, 314

Invitation to Comment
, 89, 93, 96, 162, 332

Inzano, Diane
, 254

Irrational exuberance
, 30, 265

Is Real Disclosure Reform Achievable
, 319

itBit
, 386

J.P. Morgan
, 27, 303

J.P. Morgan Chase
, 303

Jack
, 384

Japan Financial Services Authority
, 154

Jaroszynski, Steve
, xxii

Jenkins
, 33, 34, 35, 36, 38, 41, 42, 43, 51, 52, 59, 312

Jenkins Committee
, 33, 34, 35, 38, 59, 312

Jenkins, Edmund L.
, xxiv, 34, 41–43, 51, 52, 59

Jill, Switter
, xxii

JOBS Act
, 317

Johns, Mike
, 25

Johnson, Jeff
, xxii

Johnson, L. Todd
, xxii

Johnson, Manley
, xxiii

Johnson, Manuel
, 50, 56

Joint Arrangements
, 124

Joint exposure drafts
, 158, 161, 164

Joint ventures
, 20, 124, 133

Jones, Sy
, 16

Jones, Thomas
, 40

Jumpstart our Business Startups Act
, 317

Junk bonds
, 18

Jurisdiction Profiles
, 170

Kahn, Harold
, 35

Kalina, Bob
, xxiii

Kanjorski, Paul
, 247, 250, 253

Kaplan, Dave
, 27, 31, 141

Karmel, Roberta
, 141

Kato, Atsushi
, 194

Kawanishi, Nobu
, xxii

Keegan, Mary
, 35, 38

Keeshan, Larry
, 32

Kelley, Jerry
, 17

Kennedy School of Government
, 393

Kessler Foundation
, 385

Kessler, Stuart
, 28

Ketz, Edward
, 111

Key performance indicators
, 35, 307, 363, 377

Kilcran, Michele
, xxii

Kinney, Catherine
, 139, 140

Kirk, Don
, xxiv

Kleiner Perkins
, 98

Klimek, Christine
, xxiii

Kolton, Paul
, 36

Kosminoff, Karen
, xxii

KPIs
, 35

KPMG
, 26, 141, 193

Kranacher, Mary-Jo
, 354

Krause, Ray
, 27

Kroeker, James
, 150, 169, 173, 178, 250, 251

Kruse, Douglas L.
, 84, 85, 94, 97

Kudlow, Lawrence
, 236

L.F. Rothschild
, 18

La Bombonera
, 6

La Gambina, Joe
, xxiii

Lapolla, Patty
, xxii

Laskawy, Phil
, 386

Leadership
, 14, 24, 25, 31, 32, 38, 42, 59, 61, 64, 115, 142, 150, 169, 329, 333, 351, 368, 376

Lease accounting
, 20, 156, 158, 162, 163, 164, 166, 206, 345, 360, 364

Lehman Brothers
, 17, 221, 226, 227, 228, 229, 240, 266, 386

Leisenring, James (Jim)
, xxiv, 39, 40, 117, 311

Lenox Hill Hospital
, 2

Leverage
, 215, 219, 226, 227, 239, 258, 266

Leverage ratio
, 227

Leveraged buyout
, 18

Levitt, Arthur
, 28, 32, 76, 236, 261, 310

LIFO inventory
, 359

Linsmeier, Thomas (Tom)
, xxi, 60, 61, 193, 245, 255, 276

Liquidity
, 197, 219, 220, 225, 233, 235, 247, 258, 261, 267, 273, 348, 359

Liquidity puts
, 225

Liquidity risk
, 225, 267

Lis, Steve
, 24, 25

Liu, Yuting
, 192

Loan carrying amounts
, 235

Loan loss reserves
, 267

Loan products
, 217, 218

Logan, Scott
, xxiii

Lott, Ronald
, xxii

Lusniak, Vickie
, xxiii

Lydenberg, Steve
, 394

M&A
, 17, 18, 19, 20, 24

MacDonald, Linda
, xxii

Macroeconomic benefit
, 152, 198

Madison Square Garden
, 3

Madoff scandal
, 153, 174

Mahoney, Jeff
, xxii, 109

Main Street Investor Survey
, 365

Maiorana, Charlotte
, xxi

Manage reported earnings
, 32

Management consulting services
, 25

Managing partners
, 24

Manchester Business School
, 385

Manchester City
, 8

Manchester United
, 8

Maplewood
, 2, 3, 5, 15, 16

Mappers
, 67

Mar del Plata
, 6

Marks & Spencer
, 389

Mark-to-market accounting
, 229, 230, 231, 236, 240, 242, 247, 248, 250, 264

Marshall, Ken
, 16

Matching
, 287, 292, 294, 295, 336

Matching of revenues and costs
, 336

Materiality Map
, 395

Mathematical modeling
, 225

Matherne, Louis
, xxiii

Mattison, Fiona
, xxi

Maverick Capital
, 143

McCreevy, Charlie
, 138

McDonnell, Pat
, 24, 29, 31

McGarity, Neal
, xxiii

McGladrey & Pullen
, 27

McGregor, Warren
, 40

McLean, David
, 26, 32

Measurement
, 34, 89, 132, 133, 135, 136, 159, 162, 165, 203, 216, 233, 234, 237, 246, 250, 254, 257, 264, 266, 267, 268, 269, 271, 274, 275, 278, 280, 286, 288, 289, 292, 294, 295, 296, 310, 311, 313, 317, 326, 327, 337, 338, 347, 358, 359, 364, 374, 390

Mechanick, Jeffrey
, xxii

Medical Loss Ratio
, 399

Melancon, Barry
, 334, 338

Memorandum of Understanding
, 119, 120, 131, 149, 156, 157, 158, 192, 193, 269, 327, 369

Menem, Carlos
, 22

Merrill Lynch
, 85

Mexico City
, 21

MF Global
, 229

Microsoft
, 88, 389

Miller, Susan
, xxiii

Miller, Paul B. W.
, 59, 173

Mills, Adrian
, 254

Mining operations
, 134

Ministry of Finance of China
, 191, 192

Miramar
, 6

Mishley, Eileen
, xxii

Monitoring Board
, 153, 154, 157

Monroe, Debby
, xxiii

Monroe, Debby
, xxii

Mooney, Bill
, 26

Mooney, Bob
, 15

Moore
, 23, 31, 41, 98

Moore, Nick
, 23, 31, 41

Moran, Don
, 15

Morgan Stanley
, 131, 140, 141, 386, 387, 401, 403

Morgen, Suzanne
, xxi

Moritz, Denise
, xxiii

Morris, David
, 31, 38

Mortgage-backed securities
, 218, 226, 252, 253

Moscarello, Louis (Lou)
, 16

Moss Adams
, 329

Moss, Leah
, 7, 8

Moss, Stephen
, xxv, 7, 8

Mosso, David
, 295, 296, 373, 374

MoU
, 119, 125, 128, 131, 132, 133, 136, 146, 148, 149, 150, 155, 156, 157, 159, 160, 163, 168, 169, 206, 207, 257, 269, 327, 341, 342, 369, 375

Moving Beyond the Earnings Game
, 35, 59, 62, 389

MPS Ltd
, xxi

Muir, Rick
, 31

Multilateral Group
, 167

Murray, Ron
, 15, 23

Muter, Bob
, 29, 387

Mutual
, 46, 60, 119, 121, 131, 139, 240, 402

Nally, Dennis
, 29, 31, 41

NASBA
, 329, 333, 336, 340

NASDAQ
, 98

National Accounting Standard Setters
, 133, 134, 167, 179, 198, 201, 207, 287, 356

National Conference on Current SEC Developments
, 362

National Press Club
, 215, 258

National Steering Committee
, 27, 28, 386

Needs of investors
, 34, 51, 59, 132, 317, 362, 367

Negative amortization loans
, 217

Neutrality
, 363

New York Society of Securities Analysts
, 60

New York Stock Exchange
, 27, 139, 386

Nicolaisen, Don
, 109, 129, 131, 137, 300, 302, 310, 387

Nishikawa, Ikuo
, 192, 193

Nonconsolidated subsidiaries
, 318

Noncontrolling interests
, 126

Non-current Assets Held for Sale
, 124

Nonfinancial information
, 36, 322, 366, 367, 377, 382

Nonfinancial performance indicators
, 320, 366, 389

Nonfinancial performance metrics
, 34, 35

Norwalk Agreement
, 73, 119, 120, 122, 184, 193, 204

Notes to Financial Statements
, 315, 316, 317

Not-for-Profit Advisory Committee
, 60, 61, 326, 333, 349

Nussbaum, Ed
, 27

NYSE
, 139, 140

OAD
, 21

Objectives of financial reporting
, 135, 279

Objectives oriented
, 285, 289, 294, 297, 299

Objectivity
, 115, 391

OCBOA
, 323, 336

O'Dell, Judith
, 326

Off-balance sheet accounting
, 218, 219, 221

Off-balance sheet treatment
, 20, 219, 223, 225

Office of Economic Analysis
, 110

Office of the Chief Accountant
, 110, 237

Office of the General Counsel
, 26, 31

Olson, Mark
, 302, 303

O'Malley, Patricia (Trish)
, 40, 307, 387

OPEB
, 370, 371

Operating procedures
, 55, 117

Operating segments
, 124

Operationality
, 50, 274

Opinion No. 25
, 80, 82

Oppenheim Appel & Dixon
, 21

Optimal standard
, 285

O'Reilly, Vin
, 15

Orenstein, Edith
, 176, 308

ORSA
, 386

OTC derivatives
, 260

Other comprehensive basis of accounting (OCBOA)
, 323, 336

Paradigm shift
, 295

Parsons, Jack
, 22

Partial combinations
, 20

Partner Investment Funds
, 23, 91

PCC
, 334, 335, 336, 337, 338, 339, 340, 344, 345, 348, 349

PCFRC
, 325, 326, 327, 329, 331, 332

PCSIC
, 332, 333, 334, 336

Peking Duck House
, 192

Penman, Stephen
, 385

Pension accounting
, 22, 206

Performance reporting
, 127, 132, 345

Perlmutter, Ed
, 252, 263

Permissible activities
, 223

Persun, Brent
, xxi

Petrone, Kim
, xxii, 56

Phillips, David
, 35, 63, 389

PIR Report
, 110

Pitek, Ray
, 17

Pitt, Harvey
, 42, 53, 54, 73

Pittu, Lisa
, xxiii

Plank, Roseann
, xxiii

Plent, Amy
, xxi

Polley, Terri
, xxiii, 335, 368

Pooling of interests
, 20, 126, 259

Posta, Alicia
, xxiii

Postadoption reviews of standards
, 306

Postelthwaite and Netterville
, 339

Postemployment benefits
, 123, 370

Post-implementation review
, 62, 110, 179, 308, 372, 379

Pott, Ken
, 140, 141

Pozen
, 302, 308, 309

Pozen Committee
, 302, 309

Pozen, Robert
, 302

Prada, Michel
, 180

Preacquisition review
, 16, 17, 35

Present value of expected future cash flows
, 231

Previts, Gary John
, xiii, xvi

Price discovery
, 215, 260, 268

Price Waterhouse
, 8, 73, 391

Pricewaterhouse Coopers. See PwC

Primary beneficiary
, 58, 224, 225

Prince of Wales
, 388, 390

Principles-based accounting
, 55, 73, 141, 284, 285, 286, 289, 293, 296, 297, 300, 315, 341

Private Company Council
, 45, 60, 334, 337, 339

Private Company Financial Reporting Committee
, 60, 61, 325

Private company financial statements
, 323, 325, 327, 328, 330, 339, 346

Private Company Framework
, 332

Private company reporting
, 45, 323, 325, 327, 333, 334, 337, 344, 346, 349

Private Company Review Committee
, 333, 335, 339

Private Company Standards Improvement Council
, 332

Private equity investments
, 235

Pro forma presentations
, 78, 80, 127

Problem financial assets
, 225

Process mapping
, 61

Procyclicality
, 251

Proestakes, Peter
, xxii

Professional judgment framework
, 306, 307, 350

Prudential Financial
, 389

Public Company Accounting Oversight Board
, 28, 51, 148, 285, 355

Public confidence
, 111, 215, 229, 263, 365, 387

Public Sector Accounting Standards Board
, 188, 378

Public sector credit guarantees
, 219

Purchase accounting
, 126

Purchase method
, 126

PW
, 8, 9, 11, 13, 14, 23, 26, 27, 30, 31, 32, 34, 35

PwC
, 23, 24, 26, 27, 29, 30, 32, 33, 34, 38, 39, 40, 41, 42, 165, 194, 283, 300, 329, 331, 336, 353, 387, 389, 391, 393

QSPE
, 219, 221, 222, 223, 224, 226, 259

Qualifying special purpose entities
, 219

Qualitative approach
, 226

Qualitative characteristics
, 135, 316, 363

Qualitative characteristics of financial reporting
, 135

Quality Financial Reporting
, 59, 181, 213, 298, 378

Quality of the collateral
, 235

Questionnaire fatigue
, 400

Quinn, Jim
, 15

Quoted prices
, 235

Radio City Music Hall
, 3

Ranzilla, Samuel
, 141

Rationalization
, 57

Reconciliation requirement
, 130, 131, 137, 139, 143, 144, 145, 148, 205

Recovery and Resolution Plans
, 263, 386

Reed, Jack
, 221

Regan, Ned
, xxii

Regular-GAAP exceptions
, 338

Regulation S-K
, 63, 318

Regulation S-X
, 63, 318

Regulatory capital
, 219, 220, 241, 242, 244, 251, 255, 262, 267

Reich, Jules
, 18

Relevance
, 34, 115, 134, 284, 294, 299, 302, 313, 319, 323, 325, 329, 336, 351, 363, 364, 366, 374, 396

Reorganization
, 24, 57

Repo 105 --
, 221, 226, 227, 228, 229

Repo 108 --
, 221, 226

Report of Anton R. Valukas
, 221, 226

Reported earnings
, 20, 30, 32, 77, 80, 83, 85, 89, 219, 230, 231, 270, 292

Reporting entity
, 135, 275

Reporting scandals
, 29, 33, 49, 57, 58, 59, 72, 86, 88, 283, 298, 341, 365, 366, 378

Repo-to-maturity
, 229

Repurchase agreements
, 228, 229

Reserves for loan losses
, 235

Resource transition group
, 164

Responsiveness
, 115

Restatements of financial statements
, 301

Restricted stock
, 76, 87, 88

Restructuring costs
, 123

Retiree health benefits
, 371

Revenue and expense view
, 286, 287, 292, 293, 294, 347

Revenue recognition
, 125, 126, 127, 132, 156, 159, 161, 162, 163, 164, 204, 212, 360, 364, 375

Reverse engineering
, 226

Ricciardi, Walter
, 26, 32

Richards, Brooke
, xxii

Richter, J.R.
, xxii

Ring fence
, 212

Roadmap
, 128, 129, 130, 131, 137, 140, 148, 149, 150, 151, 153, 175, 191, 196, 197, 198

Roadmap for Continuing Convergence of Chinese Accounting Standards for Business
, 191

Roadmap for the Potential Use of Financial Statements Prepared in Accordance with IFRS by U.S. Issuers
, 148

Roberge, Chris
, xxii

Rogers, Doris
, xxiii

Rogers, Jean
, xxv, 393, 394

Rokakis, James
, 220

Romas, Joanne
, xxii

Route 128
, 14, 91

Sahlman, William
, 97

Sainsbury
, 389

Saito, Shizuki
, 192

Salamone, Denis
, 17, 25

Sarbanes
, 33, 51, 54, 108, 114, 142, 283, 284, 285, 289, 293, 297, 299, 354, 365

Sarbanes, Paul
, 108

Sarbanes-Oxley Act
, 114, 142

SASB
, 367, 368, 390, 392, 393, 394, 395, 396, 397, 398, 399, 400, 401, 402, 403

Schapiro, Mary
, 153, 154, 156, 157, 160, 394

Schieneman, Gary
, xxi, 56, 59

Schipper, Katherine
, xxi, 56, 312, 385

Schiro, Jim
, 41

Schmid, Harry
, 40

Schneider, Herman
, 21, 23

Schnurr, James
, 182–185, 187, 204, 211

Schroeder, Hal
, 276, 331

Schuetze, Walter
, xxiv

Schwab
, 303

Schwab, Charles
, 303

Scott, David
, 38

SEC
, 15, 22, 24–28, 31–33, 37, 42, 45–47, 50, 51, 52, 53, 54, 60, 62–68, 70–73, 76, 77, 90, 98, 100, 109, 110, 114–116, 124, 125, 128–132, 137–145, 148–154, 156, 157, 160, 163, 169, 171–188, 190, 192, 194–196, 198, 200, 204–213, 216, 217, 223, 228, 230, 232, 236, 237, 239, 240, 241, 243–246, 248, 250–252, 258, 261, 281, 282, 284–286, 289, 293, 294, 297, 299–304, 306–310, 312–315, 317–320, 324, 340, 341, 343, 344, 345, 347, 349, 354, 355, 358, 361–365, 367, 369, 375–378, 381–383, 385, 392, 394–396, 399, 400, 401

SEC Policy Statement
, 52, 53

SEC Regulations Committee
, 27, 28, 354

SEC reporting issues
, 27

Secured borrowing
, 219

Securities and Exchange Commission
, 15, 50, 53, 76, 114, 137, 181, 182, 216, 237, 248, 281, 304, 305, 306, 314, 355, 377

See also SEC

Securities inventory
, 226

Securitization
, 19, 216, 218, 219, 220, 221, 222, 223, 247, 256, 313

Segment reporting
, 72, 124, 133, 203, 370

Seidenstein, Tom
, xxiii

Seidman, Leslie
, xxi, 165, 168, 169, 357

Senior technical partner
, 23, 24, 26, 29, 34, 353

Shadow banking
, 219

Shadow banks
, 219

Shaping IASC for the Future
, 116

Share-based payment
, 88, 89, 101, 102, 104, 109, 110

Shareholder resolutions
, 400

Share-option schemes
, 79

Shea Stadium
, 3

Shearson
, 17, 18, 25, 386

Shearson Lehman Brothers
, 17, 386

Shelby, Richard
, 75, 103, 107, 108

Shell Oil
, 8

Short-term convergence projects
, 122, 125, 311, 312

Sidwell, David
, 27, 386

Siegel, Marc
, xxii, 60, 246, 255, 276

Silicon Valley
, 91, 103, 104, 108, 109

Simon, Art
, 16

Simplification
, 57, 71, 73, 156, 310, 311, 318, 343, 346, 363

Simplification Initiative
, 71, 310, 311, 343

Sinatra, Frank
, 368

SIV
, 219, 224

Small, Roberta
, xxiii

Small and Medium Enterprises
, 327

Small Business Advisory Committee
, 60, 61, 112, 325, 340, 357, 368

Smith, Chandy
, xxii

Smith, John
, 27

Smith, Lawrence (Larry)
, xxii, 56, 66, 67, 70

Solo, Judy
, xxii

Solomon, Miriam
, xxiii

SOX
, 33, 43, 46, 51, 53, 57, 64, 73, 114, 115, 119, 142, 177, 198, 239, 284, 298, 341

Special purpose entities
, 20, 57, 111, 216, 218, 219, 313, 364

Spencer, Peter
, xxiii

Spindel, Fred
, 15

St. Andrews Scots School
, 5

Staff Accounting Bulletin No. 107
, 110

Staff Legal Bulletin No. 5
, 28

Staff Q&As
, 66

Stakeholder perspectives
, 56

Stakeholders
, 36, 46, 55, 140, 151, 152, 158, 161, 162, 168, 172, 173, 176, 185, 188, 189, 190, 204, 206, 212, 213, 216, 261, 287, 298, 300, 306, 310, 318, 319, 325, 327, 329, 331, 332, 333, 337, 340, 343, 344, 346, 349, 351, 363, 364, 375, 376, 379, 380, 392, 396, 398, 399, 400

Standards overload
, 324

Standard-setting activities
, 44, 54, 58, 59, 60, 114, 147, 325, 379, 398

Standard-setting for private companies
, 190, 323-340

Standard-Setting Organizations
, 324

Staples
, 94, 98

Statement of Financial Accounting Concepts
, 279

Statutory reporting
, 171, 195

Steinberg, Rick
, 15, 31

Stemberg, Tom
, 98

Stewart, Cameron
, 384

Stewart, Jack
, 384

Stewart, John
, 26

Stock appreciation rights
, 80, 82

Stock buybacks
, 86, 266

Stock Option
, 54, 75, 77, 78, 79, 80, 81, 83, 85, 86, 87, 89, 90, 91, 93, 94, 95, 96, 97, 98, 99, 100, 101, 103, 104, 105, 106, 107, 109, 111, 131, 253, 300

Stock Option Accounting Reform Act
, 99, 105, 106, 107, 111

Stock Options & the New Rules of Corporate Accountability
, 83

Stock-based compensation
, 76, 77, 80, 88, 89, 90, 92, 100, 101, 109, 310

Stock-based employee compensation
, 78

Stoklosa, Kevin
, xxii

Stolz, Dick
, 17

Stone & Webster
, 14

Storey, Reed K.
, 287

Storey, Sylvia
, 287

Strategy Working Party
, 116

Strauss, Norman
, 26

Streatley-on-Thames
, 39

Strike price
, 80, 81, 84

Structured credit products
, 260

Structured investment vehicles
, 219

Structured transactions
, 21, 226, 283

Subcommittee on Capital Markets
, 100, 247, 250

Substantive accounting principle
, 285

Sullivan, Jenny
, xxii

Summit on Capital Markets Competitiveness
, 303

Supplementary IFRS data
, 185

Sustainability accounting
, 38, 320, 367, 390, 392, 396, 401

Sustainability Accounting Standards
, 320, 367, 390, 392, 396, 401

Sustainability Accounting Standards Board
, 320, 367, 390, 392

Sutay, Stacey
, xxii

Sutton, Michael
, 27

Swieringa, Bob
, xxiv

TAC
, 38, 39

Tanki, Frank
, 17

Tata Steel
, 389

Tatore, Len
, xxii

Taub, Scott
, 109

TechNet
, 105

Technical agenda
, 55, 78, 312, 314, 335, 339, 375, 398

Technical Bulletins
, 61, 62, 66

Telmex
, 21

Temporary differences
, 124

Termination benefits
, 123

Thinly capitalized entities
, 224

Thomas, Arleen Rodda
, xxi

Time vesting
, 80

Timeliness
, 65, 261, 363

Tokyo Agreement
, 192, 193

Tokyo Stock Exchange
, 194

Tovey, Michael
, xxii, 109

Toxic securities
, 235, 239

Transaction structuring
, 19, 20, 21

Transfer of control
, 360

Transnational Auditors Committee
, 38, 73, 193, 196, 354

Transparent reporting
, 21, 301

Treasury stock
, 85

Triple bottom line
, 36, 367, 393

Trott, Edward (Ed)
, xxii, 26, 56, 338, 379

Turner, Lynn
, 27, 32

Tweedie, Sir David
, xxiv, 40, 41, 42, 120, 150, 157, 205, 212, 258, 342, 360

UK Accounting Standards Board
, 35

Uncertain tax positions
, 124, 344

Understandability
, 57, 64, 70, 71, 116, 312, 319, 363

Understandability of Standards
, 70

Underwater loans
, 230

Undue influence
, 51

Uneven playing field
, 129

Unfunded status
, 112

United Kingdom Accounting Standards Board
, 127

University of California Berkeley
, 388

University of Manchester
, 6, 7, 8, 388

UNOPS
, 387

Unrealized gains
, 58, 231, 262

Unusual transactions
, 228

Upton, Wayne
, xxiv

User Advisory Council
, 59

Users of financial information
, 45, 51, 58, 59, 90, 189, 200, 301, 317, 356, 364, 375

Valuation Resource Group
, 61, 246

valuation theory
, 291

Value creation
, 34, 401

Value drivers
, 35, 320, 363, 366, 389

ValueReporting
, 33, 35, 36, 38

ValueReporting Revolution: Moving Beyond the Earnings Game
, 33, 35, 36, 38

Valukas, Anton R.
, 221, 226

Vernuccio, Joe
, xxii

Villa Gesell
, 6

Vinodhini
, xxi

Vitray, Randy
, 25

Volatility
, 82, 265

Volcker, Paul
, xxiii, 41, 42, 73, 109, 303, 361

Voluntary disclosure
, 36

Volvo
, 389

Walker, David
, 109

Wall Street
, 2, 17, 18, 19, 30, 53, 54, 198, 217, 236, 252, 253, 260, 347

Wallace, Woody
, 18

Wallison, Peter
, 242

Warning signs
, 216, 217

Washington Mutual
, 240

Wealth measurement model
, 295, 374

Weatherhead School of Management
, xvi

WebFilings
, 385

Weil, Jonathan
, 252, 253

Weinstock, Lawrence
, 325

Weiser, Howard
, 17

Weltmann, Allen
, xxii

Wheat Committee
, 44

White, John
, 302

White, Mary Jo
, 181

White, Rick
, 105

Whittington, Geoffrey
, 40

Wilkins, Bob
, xxii

Wilks, Jeff
, xxii

William Birtwistle (Damask) Ltd
, 8, 11

Winograd, Barry
, 17, 25, 34

Wintrub, Warren
, 18

Wood, David
, 394

Workiva Inc.
, 322, 385

World Standard Setters
, 134

World Trade Center
, 40

WorldCom
, 33, 43, 142, 283, 354

Wright, Candace (Candy)
, 339

Wulff, John
, xxii, 56

XBRL
, 36, 69, 304, 306, 308, 313, 315, 321, 322, 365, 367, 371, 376, 383

Xerox
, 43

Y2K
, 27, 28

Yamada, Tatsumi
, 40, 193

Yang, Haifeng
, 192

Yankee Clipper
, 2

Year 2000 issue
, 27

Year-end stock taking
, 9

Young, Donald (Don)
, xxii, 60

Zeff, Stephen
, 232, 233

Zeyher, Danielle
, xxii

Zhu, Lin
, 192