MAY 2008  
The Role of Fair Value Accounting in the Subprime Mortgage Meltdown

Is fair value accounting a culprit in the frozen credit markets, failure of Bear Stearns and increased stock market volatility? Or did new disclosure rules reveal underlying problems before things got even worse? The JofA asked three experts to give us their views 
Both Sides Make Good Points
By Michael R. Young
The Capital Markets’ Needs Will Be Served
By Paul B.W. Miller
The Need for Reliability in Accounting
By Eugene H. Flegm
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A Global Standard for Professional Ethics
When attest work will be relied upon in another country, users of the audited financial statements may require CPA firms to confirm compliance with global standards. 

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A First Look at FASB’s GAAP Codification
FASB’s Accounting Standards Codification will affect the day-to-day work of nearly every CPA who practices, teaches or researches accounting in accordance with U.S. GAAP. Find out what you need to know about the changes ahead. 

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© American Institute of Certified Public Accountants

FINANCIAL REPORTING

Securitized Profits

HEADLINER Q&A

Lending a Hand: Interview with Steve Preston

TAX / BUSINESS & INDUSTRY

Post-Transaction Adjustments

TAX / EMPLOYEE BENEFITS

Now’s the Time to Comply With NQDC Regs
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