External Management Article Link

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Accounting for Stock-Based Compensation: As Easy as SFAS 123?
Granting stock options is one of the most popular, and perhaps controversial, ways of attracting and retaining key employees, especially those of high-tech companies. However, new accounting rules will soon be introduced for Canadian firms. The rules will be similar to those that were recently implemented in the United States. The new guidelines require companies to disclose the fair value of the options and make the popular practice of re-pricing unattractive. As these authors point out, the new rules will force Canadian companies to learn from their counterparts in the United States and become more prudent in their option-granting practices.
Publication: Ivey Business Journal
Future Value: The $7 Trillion Challenge
Nearly 60 percent of the aggregate value of the US stock market is based on investor expectations of future growth. And because this future value tends to be concentrated in industries and companies that are built on intangible assets, it is critical to find better ways to recognize, report and manage these assets.
Publication: Accenture Outlook Online
Goodwill to All Pieces
Are companies properly valuing and assigning acquired intangibles to business units?
Publication: CFO.com
Hidden Treasures
Even with new accounting treatments, financial systems don't allow companies to say much about their intangible assets. Finance chiefs are finding ways to address this conundrum.
Publication: CFO.com
How to Issue Honest Earnings Reports
NIRI spells out tough new guidelines for reporting earnings, giving pro forma the old short shrift.
Publication: CFO.com
Questions of Value
Is fair-value accounting the best way to measure a company? The debate heats up.
Publication: CFO.com
Revenue Recognition: More Stringent Rules on the Horizon
Revenue recognition is an area that concerns managers, regulators and auditors. Arguably, managers are and should be more concerned than other parties. And why not? Selecting the wrong accounting method or one that may be challenged, and falling stock prices that can result in shareholder litigation that in turn can affect and, in some cases destroy, management's reputation and credibility. Those possibilities are becoming more real, given revenue recognition and classification decisions are a largely subjective matter. This article identifies the issues for Canadian managers and analyzes aspects such as timing and measuring revenue recognition.
Publication: Ivey Business Journal
Think of a Number
Accountancy used to be boring. If only it still were. From ''Capitalism and Its Troubles: A Survey of International Finance.''
Publication: CFO.com
Whither the Pension Plan? Accounting Rules Mask Increasing Debt
The balance sheets donít show it but the pension plans of many companies in Canada and the United States are under-funded, a situation that could only worsen in the short term. Worse still, finding out just how cash poor the plans are requires wading through the small print of the notes to the financial statements.
Publication: Ivey Business Journal

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