Resources & Publications

February 2011
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Features

Achieving Innovative Corporate Performance Management
By Bob Paladino, CPA
The need to innovate and change in the current challenging market is creating a change gap where adjustments struggle to keep up with demands. By employing five key principles of corporate performance management, beginning with “Establish and Deploy a CPM Office and Officer,” companies can close this gap. Sharp HealthCare’s innovations and performance management closed the gap and captured awards.


Financial Uncertainty Prevails
By Ramona Dzinkowski
Against the uncertain backdrop of an uneven recovery, controllers in 2011 will face a host of new and complex accounting rules deriving from the convergence projects at the FASB and the IASB. Using what they learned from the downturn, senior finance executives will still have commodity pricing, hedging strategies, emerging markets, and the need to manage risk on their schedules as well.


IT Control Weaknesses Undermine the Information Value Chain
By Bonnie K. Klamm, CPA, and Marcia Weidenmier Watson, CPA
Because management accountants play an important role in the design and effectiveness of the information system, they need to understand IT MWs (material control weaknesses) and their effect on their firm’s profitability. The Sarbanes-Oxley Act (SOX) requires reporting IT-related MWs in the annual 10-K. The authors detail types of IT control weaknesses and explain how they’re related to profitability and audit fees.


The Road to Convergence: Business Combinations under IFRS and GAAP
By Kimberly Charron, CMA, and Tommy Moores, CPA
From Hong Kong to the European Union, when it comes to the language of accounting, the road less taken is fast becoming the preferred route. Here in the United States, the role of management accountants in the global deal-making process will take on vital new meaning—especially when it comes to valuing intangible assets like patents and goodwill—as a single set of standards emerges.

Columns

PERSPECTIVES
Thought Leadership through Meaningful Research


BEST PRACTICES
The Third Time’s a Trend


TAXES
PTIN Rules and Tax Return Preparers


CAREERS
The Case for Succession Planning


ETHICS
Pharma Ethics Code Isn’t Working!


FINANCIAL REPORTING
The Trouble with Troubled-Debt Standards


IMA LIFE
Approaching 50 Years

Departments

SF BULLETIN
• Exemption for Swap Clearing Proposed
• Resource Extraction Reporting Rules
• Books: Framework for Emerging Markets


EXCEL
Three Ways to Highlight Outliers


ACCESS
The Master Budget Project: Development and Testing Plan


XBRL
XBRL and Its Impact on Corporate Tax Departments


TOOLS OF THE TRADE
Dell Streak 7, ASUS Eee Tablets, ATX, Seagate GoFlex Home


TECH FORUM
Two Tech Expos: CES 2011 and Columbian Expo 1893


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