Off Balance Sheet Accounting Rule Change


Are the new off balance sheet rules, effective January 2010, needed? Is the timing right? Or could the change complicate the economic recovery by damaging bank balance sheets? Send us your thoughts. Selected submissions will be published. To be considered for publication, submissions should include your name, title, affiliation and contact information. 

 

How to Participate

 

Read "Building a System of 'Sound Securitization'" by FASB Chairman Robert Herz.

 

E-mail: Submit your responses to the discussion questions above to joaed@aicpa.org. Include “Off Balance Sheet Accounting Rule Change” in the subject line.

 

Facebook: Respond to discussion questions on the JofA Facebook page.

 

Mail: Send your responses to:

Journal of Accountancy

Off Balance Sheet Accounting Rule Change

220 Leigh Farm Road

Durham, NC 27707

SPONSORED REPORT

2019 State of Financial Reporting Survey

We surveyed nearly 600 finance and accounting professionals on their month-end close and reporting processes. See the results.

VIDEO

What RPA is and how it works

Robotic process automation is like an Excel macro that can work on multiple applications, says Danielle Supkis Cheek, CPA. RPA can complete routine, repetitive tasks such as data entry, freeing up employee time from lower-level chores.