Resources & Publications

October 2010
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Features

Corporate Governance Is Changing: Are You a Leader or a Laggard?
By Marc J. Epstein and Marie-Josée Roy
The organizational tension between a board and the CEO can create or destroy the balance of power that guides a corporation. The three responsibilities of the board member—accountability, senior staff evaluation, and strategic oversight—are analyzed in their separate parts, and the authors explain 10 keys to superior board membership that provide the measure of an outstanding board member.


IMA Middle East Salary Survey
By Raef Lawson, CMA, CPA, CFA
In May 2010, more than 4,000 IMA members in the Middle East were questioned for this regional salary survey. The format and selection criteria were similar to those used in the traditional IMA U.S. survey. Responses from more than a dozen countries verified the value of higher education, professional certification, and professional experience.


“Piercing the Veil” of Limited Liability Enterprises
By Mark A. Turner, CMA, CPA
The metaphorical “piercing of the veil” allows plaintiffs to hold corporate shareholders liable for the corporation’s debts even when there is built-in limited liability due to the company structure. The author looks at legal exceptions to the protection, required corporate formalities, and the unusual circumstances of reverse and successor piercing of the veil.


Let’s Have a Single Set of Standards
An Interview with Sir David Tweedie, chairman of the International Accounting Standards Board
By Ramona Dzinkowski
In this timely interview, IASB Chairman Sir David Tweedie discusses the new standards expected in the next few months, the single set of standards for the G20, the U.S. adoption of IFRS, what the convergence program will look like, whether the current economic malaise will influence the SEC’s roadmap, whether the move to a principles-based approach will be possible with minimal guidance, and more.

Columns

PERSPECTIVES
A Platform for Leadership Growth


BEST PRACTICES
Making Friends with Time


TAXES
Higher Employment Taxes on the Horizon for S Corporations


STRATEGIC MANAGEMENT
How Enterprises Can Drive New Value Creation


FINANCIAL REPORTING
Setting Standards Scalably (Part 2)


YOUNG PROFESSIONALS
Mentorship Is Key to Career Success


ETHICS
Colleges and Universities Must Be Ethical


IMA LIFE
CMA in the Fabric of Life

Departments

SF BULLETIN
• SEC Wants Convergence Insight: Rubber Starting to Hit the Road
• More SEC Disclosure for Energy Companies
• "Soft Conflicts" Must Be Disclosed to Corporate Pension Plans
• Books: Better Decisions through Analytics
• Congratulations, New CMAs


EXCEL
Troubleshooting Row Labels in Pivot Tables


ACCESS
The Master Budget Project: Detailed Analysis


XBRL
The Buzz about XBRL and Interactive Data


TOOLS OF THE TRADE
Nokia N8, Apricorn EZ Writer II, LaCie MosKeyto USB Drive, BlueAnt S4, Handsfree


TECH FORUM
It's Not Your Grandfather's Internet


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