All Stories

  1. Financial Reporting Implications of U.S. Tax Reform

    Article • Journal of Corporate Accounting & Finance, July 2018, Wiley

    Paul Munter

  2. Lessors also need to understand some of the key changes that are coming.

    Article • Journal of Accounting Education, June 2018, Elsevier

    Paul Munter

  3. Definition of a Business and Disposal of Asset Group: How FASB's New Standards Interact

    Article • Journal of Corporate Accounting & Finance, April 2018, Wiley

    Paul Munter

  4. FASB Completes its Financial Instruments Project with the Issuance of Targeted Improvements to Hedge Accounting

    Article • Journal of Corporate Accounting & Finance, January 2018, Wiley

    Paul Munter

  5. FASB Changes Presentation of Periodic Pension Cost and Modifications to Stock Compensation Awards

    Article • Journal of Corporate Accounting & Finance, August 2017, Wiley

    Paul Munter

  6. FASB Simplifies Goodwill Impairment Accounting for Public Business Entities

    Article • Journal of Corporate Accounting & Finance, June 2017, Wiley

    Paul Munter

  7. FASB Revises Definition of a Business

    Article • Journal of Corporate Accounting & Finance, April 2017, Wiley

    Paul Munter

  8. New Guidance on Statement of Cash Flows Questions

    Article • Journal of Corporate Accounting & Finance, February 2017, Wiley

    Paul Munter

  9. Changes to Accounting for Share-Based Payment Arrangements

    Article • Journal of Corporate Accounting & Finance, December 2016, Wiley

    Paul Munter

  10. Accounting for Credit Losses-ASU 2016-13

    Article • Journal of Corporate Accounting & Finance, October 2016, Wiley

    Paul Munter

  11. Leases to Be Recognized on Lessee Balance Sheets

    Article • Journal of Corporate Accounting & Finance, August 2016, Wiley

    Paul Munter

  12. FASB's Ratification of Recent EITF Consensuses

    Article • Journal of Corporate Accounting & Finance, April 2016, Wiley

    Paul Munter

  13. FASB's Simplification Initiative-Part II

    Article • Journal of Corporate Accounting & Finance, February 2016, Wiley

    Paul Munter

  14. FASB's Simplification Initiative

    Article • Journal of Corporate Accounting & Finance, December 2015, Wiley

    Paul Munter

  15. Significant Changes to Consolidation Guidance

    Article • Journal of Corporate Accounting & Finance, October 2015, Wiley

    Paul Munter

  16. Challenges in Achieving Convergence Between U.S. GAAP and IFRS-The Case of the Revenue Recognition Standard

    Article • Journal of Corporate Accounting & Finance, August 2015, Wiley

    Paul Munter

  17. Classification and Measurement of Financial Instruments: A Study of Divergence, Not Convergence

    Article • Journal of Corporate Accounting & Finance, June 2015, Wiley

    Paul Munter

  18. Private Company GAAP-PCC Alternatives Developed in 2014

    Article • Journal of Corporate Accounting & Finance, April 2015, Wiley

    Paul Munter

  19. Pushdown Accounting to Be Optional

    Article • Journal of Corporate Accounting & Finance, February 2015, Wiley

    Paul Munter

  20. The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review

    Article • Journal of International Financial Management and Accounting, January 2015, Wiley

    Paul Munter

  21. Going-Concern Reporting Now an Accounting Requirement

    Article • Journal of Corporate Accounting & Finance, December 2014, Wiley

    Paul Munter

  22. Accounting and Reporting by Development Stage Enterprises

    Article • Journal of Corporate Accounting & Finance, October 2014, Wiley

    Paul Munter

  23. New Revenue Recognition Guidance

    Article • Journal of Corporate Accounting & Finance, August 2014, Wiley

    Paul Munter

  24. Convergence: What Do We Have After 10-Plus Years?

    Article • Journal of Corporate Accounting & Finance, August 2014, Wiley

    Paul Munter

  25. Conceptual Framework for Financial Reporting-Chapter 8: Notes to Financial Statements

    Article • Journal of Corporate Accounting & Finance, June 2014, Wiley

    Paul Munter

  26. What Is a Business and Why Does It Matter?

    Article • Journal of Corporate Accounting & Finance, April 2014, Wiley

    Paul Munter

  27. What Is FASB's Focus After Convergence?

    Article • Journal of Corporate Accounting & Finance, February 2014, Wiley

    Paul Munter

  28. Private Company GAAP: Part 2

    Article • Journal of Corporate Accounting & Finance, December 2013, Wiley

    Paul Munter

  29. Rate Your Firms Budgeting Leadership

    Article • Journal of Applied Business Research (JABR), October 2011, Clute Institute

    Paul Munter

  30. Uncertainties and Budget Shortfalls Hamper Curriculum Progress on IFRS

    Article • Issues in Accounting Education, May 2010, American Accounting Association

    Paul Munter

  31. IFRS and Collegiate Accounting Curricula in the United States: 2008 A Survey of the Current State of Education Conducted by KPMG and the Education Committee of the American Accounting Association

    Article • Issues in Accounting Education, May 2009, American Accounting Association

    Paul Munter

  32. FASB proposes changes to VIE accounting

    Article • Journal of Corporate Accounting & Finance, January 2004, Wiley

    Paul Munter

  33. Creating an Excel-based executive support system

    Article • Journal of Corporate Accounting & Finance, January 2004, Wiley

    Paul Munter

  34. Analyzing multiple deliverable arrangements?EITF Issue 00-21

    Article • Journal of Corporate Accounting & Finance, October 2003, Wiley

    Paul Munter

  35. Financial performance reporting

    Article • Journal of Corporate Accounting & Finance, August 2003, Wiley

    Paul Munter

  36. FAS no. 149?stop the presses!

    Article • Journal of Corporate Accounting & Finance, June 2003, Wiley

    Paul Munter

  37. Sarbanes-Oxley: How will it affect auditing?

    Article • Journal of Corporate Accounting & Finance, April 2003, Wiley

    Paul Munter

  38. How are U.S. and international audit rules changing?

    Article • Journal of Corporate Accounting & Finance, April 2003, Wiley

    Paul Munter

  39. Reporting of guarantees, stock compensation transition issues

    Article • Journal of Corporate Accounting & Finance, February 2003, Wiley

    Paul Munter

  40. FASB proposes additional disclosures for pension plans

    Article • Journal of Corporate Accounting & Finance, January 2003, Wiley

    Paul Munter

  41. New mandate: Reporting on internal controls

    Article • Journal of Corporate Accounting & Finance, January 2003, Wiley

    Paul Munter

  42. Stock compensation, financial performance, and auditor changes

    Article • Journal of Corporate Accounting & Finance, December 2002, Wiley

    Paul Munter

  43. Some important answers about hedge accounting

    Article • Journal of Corporate Accounting & Finance, October 2002, Wiley

    Paul Munter

  44. A Quick Guide to Accounting for Software and Web Sites

    Article • Journal of Corporate Accounting & Finance, June 2002, Wiley

    Paul Munter

  45. Enron Post-Mortem: Do We Need New Accounting Standards?

    Article • Journal of Corporate Accounting & Finance, April 2002, Wiley

    Paul Munter

  46. Will Technology Defeat Your Auditor?

    Article • Journal of Corporate Accounting & Finance, April 2002, Wiley

    Paul Munter

  47. Events of 9/11 Affect Accounting Standards

    Article • Journal of Corporate Accounting & Finance, March 2002, Wiley

    Paul Munter

  48. FAS no. 143: Asset retirement obligations

    Article • Journal of Corporate Accounting & Finance, January 2002, Wiley

    Paul Munter

  49. World Stock Markets: The Battle over Reporting Continues

    Article • Journal of Corporate Accounting & Finance, September 2001, Wiley

    Paul Munter

  50. Using Cash Flow Information and Present Value in Accounting Measurements

    Article • Journal of Corporate Accounting & Finance, July 2001, Wiley

    Paul Munter

  51. U.S. versus Global Auditing: Why the Differences Matter

    Article • Journal of Corporate Accounting & Finance, May 2001, Wiley

    Paul Munter

  52. Unadjusted Differences: They Won't Just Affect Auditors

    Article • Journal of Corporate Accounting & Finance, May 2001, Wiley

    Paul Munter

  53. ABC for service firms: What's your real product?

    Article • Journal of Corporate Accounting & Finance, March 2001, Wiley

    Paul Munter

  54. Classification changes for debt and equity instruments?

    Article • Journal of Corporate Accounting & Finance, March 2001, Wiley

    Paul Munter

  55. Asset impairment proposal, share‐based payments

    Article • Journal of Corporate Accounting & Finance, January 2001, Wiley

    Paul Munter

  56. Special Report: Revenue Recognition Update

    Article • Journal of Corporate Accounting & Finance, January 2001, Wiley

    Paul Munter

  57. World Stock Markets: The Battle over Reporting Continues

    Article • Journal of Corporate Accounting & Finance, January 2001, Wiley

    Paul Munter

  58. Classification changes for debt and equity instruments?

    Article • Journal of Corporate Accounting & Finance, January 2001, Wiley

    Paul Munter

  59. Using Cash Flow Information and Present Value in Accounting Measurements

    Article • Journal of Corporate Accounting & Finance, January 2001, Wiley

    Paul Munter

  60. ABC for service firms: What's your real product?

    Article • Journal of Corporate Accounting & Finance, January 2001, Wiley

    Paul Munter

  61. Update on Business Reporting and Business Combinations

    Article • Journal of Corporate Accounting & Finance, January 2001, Wiley

    Paul Munter

  62. Business Combinations Project Nears Completion

    Article • Journal of Corporate Accounting & Finance, January 2001, Wiley

    Paul Munter

  63. Business Combinations and Asset Retirement Obligations Finalized

    Article • Journal of Corporate Accounting & Finance, January 2001, Wiley

    Paul Munter

  64. U.S. versus Global Auditing: Why the Differences Matter

    Article • Journal of Corporate Accounting & Finance, January 2001, Wiley

    Paul Munter

  65. Using derivatives in treasury management

    Article • Journal of Corporate Accounting & Finance, November 2000, Wiley

    Paul Munter

  66. Progress on impairments and business combinations

    Article • Journal of Corporate Accounting & Finance, November 2000, Wiley

    Paul Munter

  67. Using derivatives in treasury management

    Article • Journal of Corporate Accounting & Finance, November 2000, Wiley

    Paul Munter

  68. Progress on impairments and business combinations

    Article • Journal of Corporate Accounting & Finance, November 2000, Wiley

    Paul Munter

  69. Stock compensation issues and constructive obligations

    Article • Journal of Corporate Accounting & Finance, September 2000, Wiley

    Paul Munter

  70. New Proposals on Derivatives, Long‐Lived Assets, and Audit

    Article • Journal of Corporate Accounting & Finance, July 2000, Wiley

    Paul Munter

  71. Accounting for certain equity transactions

    Article • Journal of Corporate Accounting & Finance, May 2000, Wiley

    Paul Munter

  72. FAS 125 Update

    Article • Journal of Corporate Accounting & Finance, March 2000, Wiley

    Paul Munter

  73. More Fair Value Accounting Ahead?

    Article • Journal of Corporate Accounting & Finance, March 2000, Wiley

    Paul Munter

  74. More Fair Value Accounting Ahead?

    Article • Journal of Corporate Accounting & Finance, March 2000, Wiley

    Paul Munter

  75. FASB offers proposals on business combinations

    Article • Journal of Corporate Accounting & Finance, January 2000, Wiley

    Paul Munter

  76. Dealing with audit committees and independent auditors: what will be your new responsibilities?

    Article • Journal of Corporate Accounting & Finance, January 2000, Wiley

    Paul Munter

  77. FASB offers proposals on business combinations

    Article • Journal of Corporate Accounting & Finance, January 2000, Wiley

    Paul Munter

  78. Dealing with audit committees and independent auditors: what will be your new responsibilities?

    Article • Journal of Corporate Accounting & Finance, January 2000, Wiley

    Paul Munter

  79. SEC sharply criticizes “earnings management” accounting

    Article • Journal of Corporate Accounting & Finance, January 1999, Wiley

    Paul Munter

  80. Brace yourself for a flurry of activity

    Article • Journal of Corporate Accounting & Finance, January 1999, Wiley

    Paul Munter

  81. Business combinations: Are you ready for purchase accounting?

    Article • Journal of Corporate Accounting & Finance, January 1999, Wiley

    Paul Munter

  82. Accounting for stock grants to nonemployees

    Article • Journal of Corporate Accounting & Finance, January 1999, Wiley

    Paul Munter

  83. New proposals planned for business combinations, consolidations, and stock compensation plans

    Article • Journal of Corporate Accounting & Finance, January 1999, Wiley

    Paul Munter

  84. New proposals on stock compensation, asset securitization, consolidations, and more

    Article • Journal of Corporate Accounting & Finance, January 1999, Wiley

    Paul Munter

  85. FASB issues ED on consolidations, Q&A on segments

    Article • Journal of Corporate Accounting & Finance, January 1999, Wiley

    Paul Munter

  86. Say goodbye to pooling-of-interests accounting

    Article • Journal of Corporate Accounting & Finance, January 1999, Wiley

    Paul Munter

  87. Financial reporting in the twentieth century: Where have we been, and where are we going?

    Article • Journal of Corporate Accounting & Finance, January 1999, Wiley

    Paul Munter

  88. Accounting for stock grants to nonemployees

    Article • Journal of Corporate Accounting & Finance, January 1999, Wiley

    Paul Munter

  89. Computing present value: What you need to know about the latest guidelines

    Article • Journal of Corporate Accounting & Finance, January 1999, Wiley

    Paul Munter

  90. Financial reporting in the twentieth century: Where have we been, and where are we going?

    Article • Journal of Corporate Accounting & Finance, January 1999, Wiley

    Paul Munter

  91. Accounting for derivatives—FAS No. 133 and the international proposal

    Article • Journal of Corporate Accounting & Finance, January 1998, Wiley

    Paul Munter

  92. Changes in business combinations accounting may be on the horizon

    Article • Journal of Corporate Accounting & Finance, January 1998, Wiley

    Paul Munter

  93. FASB/FASB prepares to move forward on agenda items

    Article • Journal of Corporate Accounting & Finance, January 1998, Wiley

    Paul Munter

  94. Accounting for start-up activities

    Article • Journal of Corporate Accounting & Finance, January 1998, Wiley

    Paul Munter

  95. FASB/FASB plans for new standards during 1998

    Article • Journal of Corporate Accounting & Finance, January 1998, Wiley

    Paul Munter

  96. SEC increases disclosures about derivatives

    Article • Journal of Corporate Accounting & Finance, January 1998, Wiley

    Paul Munter

  97. Update: How COSO is changing corporate controls and auditor responsibilities

    Article • Journal of Corporate Accounting & Finance, January 1998, Wiley

    Paul Munter

  98. Discontinued operations: Old standards, new problems

    Article • Journal of Corporate Accounting & Finance, January 1997, Wiley

    Paul Munter

  99. Earnings per share reporting under the new FASB standard

    Article • Journal of Corporate Accounting & Finance, January 1997, Wiley

    Paul Munter

  100. Segments, comprehensive income, and derivatives accounting on the horizon

    Article • Journal of Corporate Accounting & Finance, January 1997, Wiley

    Paul Munter

  101. FASB sets technical agenda

    Article • Journal of Corporate Accounting & Finance, January 1997, Wiley

    Paul Munter

  102. AcSEC tackles accounting for internal-use software

    Article • Journal of Corporate Accounting & Finance, January 1997, Wiley

    Paul Munter

  103. PROMOTION DECISIONS:A ROUGH SET APPROACH

    Article • Managerial Finance, November 1996, Emerald

    Paul Munter

  104. Reporting comprehensive income

    Article • Journal of Corporate Accounting & Finance, January 1996, Wiley

    Paul Munter

  105. Accounting and reporting issues for “soft assets”

    Article • Journal of Corporate Accounting & Finance, January 1996, Wiley

    Paul Munter

  106. Intraperiod tax allocation issues

    Article • Journal of Corporate Accounting & Finance, January 1996, Wiley

    Paul Munter

  107. FASB/FASB issues proposed standards on consolidations, disaggregated disclosures, EPS, liabilities for closure or removal of long-lived assets

    Article • Journal of Corporate Accounting & Finance, January 1996, Wiley

    Paul Munter

  108. The impact of uncertainty and monitoring by the board of directors on incentive system design

    Article • Managerial Auditing Journal, June 1995, Emerald

    Paul Munter

  109. Changes in consolidation policies on the horizon

    Article • Journal of Corporate Accounting & Finance, January 1995, Wiley

    Paul Munter

  110. Accounting for derivatives—the FASB begins to move from disclosures to recognition and measurement

    Article • Journal of Corporate Accounting & Finance, January 1995, Wiley

    Paul Munter

  111. How fraudulent financial reporting happens and what COSO advises corporate America and its auditors

    Article • Journal of Corporate Accounting & Finance, January 1995, Wiley

    Paul Munter

  112. Ethical Perceptions of CPAs

    Article • Managerial Auditing Journal, February 1994, Emerald

    Paul Munter

  113. SEC form 10-K checklist-financial information

    Article • Journal of Corporate Accounting & Finance, January 1994, Wiley

    Paul Munter

  114. Putting the new standard in accounting for advertising costs into context

    Article • Journal of Corporate Accounting & Finance, January 1994, Wiley

    Paul Munter

  115. FASB moves forward on financial instruments: Derivatives and securitizations

    Article • Journal of Corporate Accounting & Finance, January 1994, Wiley

    Paul Munter

  116. How tax and financial reporting for intangible assets changes under new law

    Article • Journal of Corporate Accounting & Finance, January 1994, Wiley

    Paul Munter

  117. The future of U.S. GAAP: Evolutionary or revolutionary changes?

    Article • Journal of Corporate Accounting & Finance, January 1994, Wiley

    Paul Munter

  118. SEC form 10-K checklist—income statement, cash flows, footnotes, and other miscellaneous topics—part 2

    Article • Journal of Corporate Accounting & Finance, January 1994, Wiley

    Paul Munter

  119. AICPA/update—proposals on additional disclosures; reexamination of internal controls, use of specialists

    Article • Journal of Corporate Accounting & Finance, January 1994, Wiley

    Paul Munter

  120. What constitutes a hedge is still debatable

    Article • Journal of Corporate Accounting & Finance, January 1993, Wiley

    Paul Munter

  121. Restructurings: How do they affect impairment of assets?

    Article • Journal of Corporate Accounting & Finance, January 1993, Wiley

    Paul Munter

  122. SEC/New SEC chairman airs views, chief accountant questions controls reporting proposals

    Article • Journal of Corporate Accounting & Finance, January 1993, Wiley

    Paul Munter

  123. Asset impairment and market value accounting: The profession begins to move

    Article • Journal of Corporate Accounting & Finance, January 1992, Wiley

    Paul Munter

  124. Disclosure of information about financial instruments: The requirements of FAS 105 and 107

    Article • Journal of Corporate Accounting & Finance, January 1992, Wiley

    Paul Munter

  125. How to evaluate accounting and reporting by insurance companies

    Article • Journal of Corporate Accounting & Finance, January 1991, Wiley

    Paul Munter

  126. An empirical study of partner actions and ethical conflict

    Article • Omega, January 1991, Elsevier

    Paul Munter

  127. SECPS proposal passes

    Article • Journal of Corporate Accounting & Finance, January 1990, Wiley

    Paul Munter

  128. Software costs—a growing accounting issue

    Article • Journal of Corporate Accounting & Finance, January 1990, Wiley

    Paul Munter

  129. A professional Monopoly's response: Internal and external threats to self-regulation

    Article • Journal of Corporate Accounting & Finance, January 1990, Wiley

    Paul Munter

  130. Exploring the garbage can: A study of information flows

    Article • Omega, January 1990, Elsevier

    Paul Munter

  131. On the Attributes of an Asset

    Article • Abacus, December 1980, Wiley

    Paul Munter

  132. How should we define assets for financial statement recognition purposes?

    Article • Accounting Historians Journal, March 1980, American Accounting Association

    Paul Munter

  133. The Development of Social Accounting Models: A Comparative Analysis

    Article • Business & Society, January 1980, SAGE Publications

    Paul Munter