Do we have a software valuation issue?

Soumitra Dutta of French business school Insead thinks so, as reported in this story on CFO.com: Insead has developed a “novel technique” to value software assets. Using conjoint analysis — “a time-tested and widely used robust technique in marketing science,” Dutta claims — companies can place a value on software by identifying its individual attributes, […]

Pension brouhaha south of the border

FASB is coming out with some tough new standards relating to defined benefit pensions that is expected to result in significant new liabilities (or increases to existing ones) for companies that had been accounting for their pensions under the more lax requirements of the old standard. Defined benefit pension plans are definitely the more complicated […]