Resources & Publications

April 2013
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Individual Articles

What Makes a CFO “the Best”?
By Noah P. Barsky, CMA, CPA, and Anthony H. Catanach Jr., CMA, CPA
As the role of the CFO continues to evolve from a traditional corporate gatekeeper into a strategically focused business partner, the skills needed to fulfill that role also change. An evaluation of the education, experience, performance, and gender of some top CFOs examines the skill set that can help today’s CFOs best address three key dimensions: strategy, process, and performance measurement.


XBRL in America: Are We There Yet?
By Ramona Dzinkowski
Long touted as an important tool for financial reporting, XBRL continues to face some challenges and roadblocks on its path toward acceptance and implementation. As the mandates requiring XBRL expand, the next question is, “Has XBRL delivered on its promises to industry?” The benefits and challenges are reported along with suggestions for getting the most out of the markup system.


Your Prized Executive Is Leaving. Now What?
By John R. Ledgerwood, CMA, CFM, CPA, and Stephen N. Morgan
The departure of a key member of your organization can quickly throw things into turmoil if the person is tightly tied to the firm in the minds of investors. For these reasons and others, nonprofits and for-profits alike should have an established succession plan for identifying a worthy replacement. This article examines how one global nonprofit is planning proactively for the future.


An Opportunity Cost Primer
By Christopher H. Volk
Virtually all companies correctly focus on absolute financing costs in making their decisions, but those that focus equally on opportunity costs are likely to garner more rewards. The author discusses shareholder wealth creation by focusing on shareholder pre-tax rates of return on invested equity. He presents this as a finance concept rather than something that can be interpreted from a financial statement.


Columns

PERSPECTIVES
What Are Your Priorities?


TAXES
Expensing vs. Capitalizing Business Property in Light of ATRA


ETHICS
Complying with the Foreign Corrupt Practices Act


FINANCIAL REPORTING
The Checklist Mentality: Problem or Solution?


LEADERSHIP
Reverse Mentoring—Something for Everyone!


IMA LIFE
A Lifelong Journey

Departments

SF BULLETIN
• SEC Moves Toward Second Try on Money Market Funds
• Opposition to SEC Margin Proposal Widens
• Make the Most of Your Membership!
• Sharing Your IMA Life
• Books: Becoming Remarkable


EXCEL
Calculating Loan Amortization


ACCESS
Master Budget Project: Direct Materials Budget Report


XBRL
Does the SEC XBRL Mandate Meet Investor Expectations?


TOOLS OF THE TRADE
Sony Xperia Tablet Z, HP Slate 7 Tablet, TurboTax Deluxe, Stick-N-Find Location Sticker


TECH FORUM
Pocket Income Tax Apps


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