2009

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2009

	Employee Benefit Plan Sponsors and Service Providers - Are You Ready for FAS 157? - April 2009 Statement of Financial Accounting Standards No. 157, Fair Value Measurements (FAS 157), establishes a framework for measuring fair value under generally accepted accounting principles (GAAP), clarifies [...] Read More
	Dealing with the Code - June 2009 It may be that for the first half of 2009, tumbleweeds outnumbered deals spotted across the M&A landscape. But even in the face of this financial crisis, companies are adapting to the [...] Read More
	Management Over Myth - January 2009 Carl Famiglietti is managing partner of Moody, Famiglietti & Andronico, based in Boston. He says that accounting firm management often finds itself locked in a tug of war between applying theory [...] Read More
	Consolidating Variable Interest Entities - Six Steps to Prepare for the New Rules - October 2009 "Variable Interest Entity" is a term that often signals difficult work to come for accountants. Historically, FASB Interpretation No. (FIN) 46R, Consolidation of Variable Interest Entities, dictated a myriad of quantitative and formula driven criteria under which to evaluate [...] Read More
	Giving Stock Options A Second Look: The Benefits of New Grants at Low Values - February 2009 A confluence of downward trending economic and business events, including the continued decline in stock values during the latter part of 2008 and early 2009, is leading companies toreshape their [...] Read More
	The New Massachusetts Standards for the Protection of Personal Information - February 2009 In the wake of security breaches at such high profile companies as TJX and Hannaford Supermarkets, the Commonwealth of Massachusetts enacted a law (201 CMR 17.00) designed to protect state citizens’ personal [...] Read More
	Obtaining a SAS 70 Report - June 2009 A trend that continues to grow in popularity is the outsourcing of key business processes to service organizations that have aggregated specialized resources and are able to maximize service delivery through a cost structure and economies of scale that often cannot [...] Read More
	The Four Pillars of Fraud Prevention - How Leaders Can Safeguard Their Organization - October 2008 Fraud is a business epidemic that continues to thrive despite the focus on internal controls made popular by SarbanesOxley. But company leaders who believe that only large public corporations suffer the setbacks [...] Read More