Resources & Publications

Strategic Finance January 2009

January 2009
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Features

Determining Fair Value
By Alfred M. King, CMA, CFM
According to many market participants, marking securities to fair value caused the economic crisis of the past year and a half. But some think it’s really the FASB’s definition of fair value and how it’s being applied that created problems. Until the input from professional appraisers is considered, problems will continue.


Mark to Market: Does This Accounting Rule Fix Problems or Create Them?
By Ramona Dzinkowski
Fair value and mark-to-market accounting are getting a large share of the blame for current economic conditions. There are two emerging views on how to address the problem: keep fair value accounting, with some modifications, or eliminate it.


What a University Can Teach You about Choosing Capital Projects
BBy Luke Dion, Geoffrey Robertson, and Susan B. Hughes, CPA
Determining the relative value of various capital projects is no easy task. The criteria that go into deciding which to finance first—and which to postpone or cancel—should be standardized and reflect strategic goals and objectives.


XBRL Tools for Small- to Medium-Sized Firms 
By Maureen Francis Mascha, CPA; Diane Janvrin; Joseph Plouff; and Breanne Kruger
Creating an instance document is a critical step in XBRL implementation, but a lack of guidance has been a major obstacle to widespread adoption. New tools and software now exist that focus on guiding smaller companies through the process.

Columns

PERSPECTIVES
Preparing for Downsizing


TOP LINE
A Value Pledge for IMA Members/p>


TAXES
Housing Assistance Tax Act of 2008


ETHICS
Does the Fraud Triangle Apply to the Credit Crisis?


YOUNG PROFESSIONALS 
CMA Certification: Where Do I Begin, and What Should I Expect?


FINANCIAL REPORTING 
Reviewing the Roadmap


IMA LIFE
Lifetime Benefits

Departments

SF BULLETIN
• IMA issues new definition of management accounting
• IFAC launches financial crisis website
• CMA exam question writers wanted
• SEC publishes IFRS roadmap
• Treasury finalizes foreign acquisition rules
• Pension funding at issue
• XBRL reporting is now mandatory
• Letters: Where were the auditors?
• Books: A framework for creative thinking


EXCEL
Calculating Depreciation in Excel


ACCESS
Select Queries: Using Your Data to Answer Business Questions


TOOLS OF THE TRADE
ATX Tax Programs, LaCie CurrenKey, TurboTax Deluxe, Lasser’s Your Income Tax 2009


TECH FORUM
A Blue and White January


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