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Mark to Market Accounting


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Table of Contents

Foreword: The Honourable Justice Kim Santow

Letter from Mr Fred Talton

Walter P. Schuetze: Accounting Reformer

Walter P. Schuetze: An Autobiography

Part 1: Schuetze on Accounting for Assets and Liabilities


I. Walter Schuetze on Keep It Simple

II. What is an Asset?

III. What are Assets and Liabilities? Where is True North? (Accounting that my Sister Would Understand)


I. New Chief Accountant's Wish List

II. Relevance and Credibility in Financial Accounting and Reporting

III. Why are We all Here Anyway?

IV. Accounting for Restructurings

V. Enforcement Issues, and Is the Cost of Purchased Goodwill an Asset?

VI. Cookie Jar Reserves


I. Financial Instruments

II. Accounting for Transfers of Receivables (Tom, Dick and Harry)

III. Discount Rate re Cash Outflows for Nuclear Decommissioning and Environmental Remediation

IV. Discount Rate for Pension Liabilities

V. Exposure Draft E25: Impairment of Assets

VI. Exposure Draft E59 on Provisions, Contingent Liabilities and Contingent Assets

VII. Exposure Draft E60 on Intangible Assets and E61 on Business Combinations

VIII. Business Combinations and Intangible Assets

IX. Accounting for the Impairment or Disposal of Long-Lived Assets and for Obligations Associated with Disposal Activities

X. 'Business Combinations and Intangible Assets - Accounting for Goodwill'

XI. FASB and Accounting Goodwill

XII. Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both

XIII. Accounting for Stock Options Issued to Employees

XIV. Proposed Interpretation: Guarantor's Accounting and Disclosure Requirements for Gurantees, Including Indirect Gurantees of Indebtedness of Others

XV. Your Proposed Interpretation Consolidation of Certain Special Purpose Entities

Part 2: Schuetze on the Implications of Accounting Practices for Auditing


I. Disclosure and the Impairment Question

II. The Liability Crisis in the US and Its Impact on Accounting

III. Reporting by Independent Auditors on Internal Controls

IV. A Mountain or a Molehill?


I. Comments on Certain Aspects of the Special Report of the AICPA's Public Oversight Board of March 5, 1993

II. Enforcement Issues: Good News, Bad News, Brillo Pads, Miracle-Gro and Roundup

Part 3: Schuetze on Accounting Standard Setting and Regulation


I. The Setting of International Accounting Standards

II. What is the Future of Mutual Recognition of Financial Statements and is Comparability Really Necessary? Information is King

III. A Note about Private-Sector Standard Setting

IV. Take Me Out to the Ball Game

V. Financial Accounting and Reporting in our Worldwide Economy

VI. SEC Accounting Update

VII. A Review of FASB's Accomplishments Since its Inception in 1973

VIII. Current Developments at the SEC

IX. A Memo to National and International Accounting and Auditing Standard Setters and Securities Regulators (A Christmas Pony)

X. Hearing on 'Accounting and Investor Protection Issues Raised by Enron and other Public Companies: Oversight of the Accounting Profession, Audit Quality and Independence, and Formulation of Accounting Principles'

XI. Watching a Game of Three-Card Monte on Times Square


I. IASC due process


About the Author

Walter P. Schuetze is a certified public accountant. He was the Chief Accountant to the Securities and Exchange Commission (1992-1995) and Chief Accountant of the Commission's Division of Enforcement (1997-2000). Peter W. Wolnizer, PhD, FCPA, is Dean of the Faculty of Economics and Business and a Professor of Accounting in The University of Sydney. He is author of Auditing as Independent Authentication and has written extensively on financial accounting and auditing.

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