Archive | Reports

A list of all our reports.

Volume 27, No. 6

The curtain comes down on The Analyst’s Accounting Observer after a 26-year run. Consider this report as the series finale.

Rather than take on a new topic, this report will recap accounting and financial reporting issues covered in each of

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Volume 27, No. 5

The year: 1976. The Cray-1 supercomputer is released. The Apple Computer Company is formed. The Ramones release their first album. Jimmy Carter was president. And the three-year-old FASB released its thirteenth financial accounting statement, this one on lease accounting. That

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Volume 27, No. 4

The investment world has endured, even thrived, on a rapid pace of evolution, in just about every regard. The speed with which information is transmitted by companies to markets has been whittled down to nanoseconds; investor attention spans and holding

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Volume 27, No. 2

An early Christmas present to Corporate America arrived December 22, 2017 when President Trump signed the Tax Cut and Jobs Act (TCJA)into law. That piece of legislation re-engineered large portions of the Internal Revenue Code as it relates to corporations.

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Volume 26, No. 13

The American Institute of Certified Public Accountants held its annual “Current SEC & PCAOB Developments Conference” in Washington, DC from December 4th through 6th. CPAs of all sorts - auditors, preparers, regulators - teemed the conference center

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Volume 26, No. 12

Publicly-traded firms have had years to prepare for adoption of Accounting Standards Update 2014-09,“Revenue from Contracts with Customers (Topic 606). “Go time” is at hand: calendar year end firms start reporting under its requirements on January 1, 2018.

While long

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Volume 26, No. 11

Accounting Standards Update 2017-12, “Targeted Improvements to Accounting for Hedging Activities,” was issued in late August and will be effective beginning in fiscal years beginning after December 15, 2018 for publicly-traded firms. Expect that firms will want to adopt the

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Volume 26, No. 10

Accounting Standards Update 2014-09,“Revenue from Contracts with Customers (Topic 606),” will go live in just a little more than three months. Publicly-traded firms have had years to prepare for it, and years to discuss its effects with owners of the

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