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Fair Value and Impairment Charges: A Guide to Navigating the FASB’s Changes

The Financial Accounting Standards Board made changes for measuring and disclosing fair value and for recognizing and presenting other-than-temporary impairment charges with the issuance on April 9 of three FASB Staff Positions.


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EESA Update Center

Get the latest information on EESA, TARP, EIEA, and other components of the financial rescue package and the implications for your organization.

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Not-for-profit Advantage (Spring 2009)

This issue includes articles to update you on changes in IT controls, the continually changing audit and accounting standards, and the impact of IFRS and SEC adoption.

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Fraud: Motivators and Controls

A New Podcast

A new perspective on fraud is required – one that takes into account five elements that can motivate an individual to commit fraud. While each of these elements is present to some extent in all companies at all times, much can be done to fend off fraud with a pre-emptive plan aimed at preventing, detecting, and deterring fraud.


This podcast is a Q & A exchange on fraud, covering the motivators and the controls for prevention.

 

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