Mister Finance
Financial insights, commentary, and advice.


Convergence, Revenues & Tech
Posted on August 31st, 2007 on The AAO Weblog
An interesting piece by Sarah Johnson in CFO.com: if the SEC’s idea for removing the reconciliation between US GAAP and IFRS-presented f...

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Pensions Moving Towards Front Burner
Posted on August 30th, 2007 on The AAO Weblog
Yesterday’s FASB meeting saw pension and OPEB standards creep back into a higher priority category than they’ve been for a while. La...

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BCSB: Getting Operating Cash Right
Posted on August 29th, 2007 on The AAO Weblog
A couple days ago, it was noted in this space that Vail Resorts had some large changes in its cash from operations after putting its cash flows ...

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Schumer To Big Four: Up To You To Fix The Subprime Problem
Posted on August 28th, 2007 on The AAO Weblog
The politicians are piling on the accountants. About a month ago, Representative Barney Frank asked the SEC to look into loosening up sale criteria in Statement 140 so that lenders might be less ...

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Vail Resorts: When Real Estate Is Operations
Posted on August 27th, 2007 on The AAO Weblog
Interesting cash flow statement restatement from Vail Resorts filed on Friday. The company has a real estate segment whose activities “include ...

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A Night At The Derby
Posted on August 27th, 2007 on The AAO Weblog
Whoa. Will post about accounting matters later, but I need to get my head on straighter, first. Hard to focus on fair value issues or auditors or...

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Accounting Observer: Pension Panic Anew?
Posted on August 23rd, 2007 on The AAO Weblog
Don’t let the headline scare you. The investor mood towards benefit plans is more like complacency. Plan sponsors share that complacency. But - moods can t...

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Fair Value Fun
Posted on August 22nd, 2007 on The AAO Weblog
As we move deeper into a fair value reporting environment, expect to see more debates over the ways fair value is presented. One early example c...

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John Steele Gordon: Accounting’s Roots
Posted on August 21st, 2007 on The AAO Weblog
A few late summer reading links… One of my favorite business authors, John Steele Gordon, penned a guest column in Barron’s this wee...

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An SEC Update
Posted on August 20th, 2007 on The AAO Weblog
If you want a solid review of the SEC’s activities in the Division of Corporation Finance for the year to date, look no further than ri...

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Dell: It’s All Over But The Shoutin’
Posted on August 17th, 2007 on The AAO Weblog
And the shoutin’ will be heard for quite a while. (Sorry. Can’t shake the country jag that got started yesterday. Post title above is from the 2004 masterpiece by Southern ...

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