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