No. 27-6, October 2016
- Bad Will: Why the FASB's Proposed Fix of Goodwill Accounting Will Not Fix the Goodwill Problem
- Developments in Ethics Guidelines for CPAs
- Editorial Advisory Board
- Final Regulations Address Limits on Transfer of Built‐in Losses
- How Do Banks Influence Firm Capital Structure?
- Human Capital: A Strategic Asset Whose Time Has Come to Be Recognized on Organizations' Financial Statements
- Issue Information ‐ TOC
- Leases to Be Recognized on Lessee Balance Sheets
- Letter From the Editor
- Managing IT Change—Training and Education
- Miss to Make It
- Proposed Regulations Now Available on Basis Consistency
- Scorecard Sustainability: Discovering the Inflection Point for Business Scorecard Termination or Major Alteration
- SEC Matters
- The FASB's and IASB's New Revenue Recognition Standard: What Will Be the Effects on Earnings Quality, Deferred Taxes, Management Compensation, and on Industry‐Specific Reporting?
- The Power of the Other
- What Happened to My “General” Ledger?
- Your Best Performance Measure Is the One You Don't Need