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IMA 2003 Salary Guide
By Karl E. Reichardt, CMA, and David L. Schroeder
Members' average salary increased 4.7%, and average total compensation increased 5.8%. Certification continues to add value to careers: The average salary for members with some kind of certification is $91,828 vs. $76,155 for those without.
It's Time to Get Rid of LIFO Conformity
By Paul R. Bahnson and Paul B.W. Miller, CPA
Both LIFO and the conformity rule are seriously flawed. LIFO doesn't give a complete description of operating results, and the conformity rule forces managers to shortchange stockholders in either the financial statements or the tax return instead of serving them well in both. It's time to get Congress and the profession to focus on other methods.
By Andreas Raps
Successfully implementing a strategic plan isn't a no-brainer. The success rate is only 10%-30% even though companies have invested considerable resources to develop such skills. The four key factors involve concentrating on corporate culture, organization, people, and control systems and instruments.
By Robert N. West, CPA
Corporate financial scandals in recent years have made it more imperative that CFOs and controllers do a better job of explaining to nonfinancial executives and directors complex issues such as pension cost management and reporting. Such knowledge will help prevent future financial meltdowns.
MA's new enthusiasm and pride are showing.
Locating top job candidates.
Constructive receipt and the substantial restrictions limitation.
Is ethics awareness enough?
The case for SEC use of XBRL.
ANNUAL CONFERENCE HIGHLIGHTS
Best practices for a competitive advantage.
The ERP vendor/world-class finance connection
FASB proposed rule on stock option accounting
Books: How CFOs can survive - and prosper.
A money management reference book
TOOLS OF THE TRADE
The disc that would have cost $7 million.
TRENDS IN FINANCIAL MANAGEMENT
Power by proxy.
STRATEGIC FINANCE QUIZ
Successfully answer 70% or more of the questions based on selected articles from this month's issue, and you will earn three CPE credits.
Property and the future.