May 2011
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Transforming Talent at Whirlpool
By Mark L. Frigo, CMA, CPA; John D. Rapp; and Roy W. Templin, CMA, CPA
Whirlpool’s finance organization turned a weakness in attracting and retaining top candidates into a competitive advantage by improving processes and capabilities in how it assessed and developed talent.
A Vital Role
By Ramona Dzinkowski
Leslie Seidman, chairman of the Financial Accounting Standards Board, offers her take on the potential conflicts between IFRS and the country-specific carve-outs and other exceptions sought by those who want to keep local standards.
The Power of Language
By Sandra Ford Walston
Language is substantive in ways we often forget. Whether you are trying to communicate more clearly or shift resulting behavior in others, you can put language to work for you through both direct and indirect communication.
Accounting for Income Taxes: A Misfit in the Convergence of Standards?
By Damon M. Fleming, CMA; Steven L. Gill, CPA; and Siobhan Gillan
The IASB’s Exposure Draft for a new IFRS standard aimed at converging IAS 12, Income Taxes, with GAAP presents significant problems. The authors examine the challenges presented by the proposal and the accounting community’s rationale behind the change.
Improve Your Business Processes for ERP Efficiency
By Tim Allen
Horizontal “disconnects” within an ERP system caused by vertical thinking in divisions or departments can be costly. The author offers eight different business processes that can be mapped to an ERP system to eliminate disconnects in an organization’s workflow.
PERSPECTIVES
Seeing the Bigger Picture
TOP LINE
Stay the Course While Raising the Bar
TAXES
New Policy for IRS Filing of Liens
ETHICS
Measuring Trust in Business
FINANCIAL REPORTING
Bigger Balance Sheets Ahead
IMA LIFE
Stamp of Authenticity
SF BULLETIN
• John Macaulay Named IMA Chair-Elect
• Companies Worried About Federal Reserve Rule on Margin Requirements
• Books: Confronting the Economy
• Congratulations, New CMAs
EXCEL
Ranking Values in a Pivot Table
ACCESS
The Master Budget Project: Creating a Report
XBRL
XBRL and ERM: Increasing Organizational Effectiveness
TOOLS OF THE TRADE
BlackBerry PlayBook, Xploretech Tablet, Samsung 9 Series, QuickOffice for Tablets
TECH FORUM
The Enron Corpus
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