Archive | Reports

A list of all our reports.

Volume 26, No.1

Looking Back: What Happened in Business and Accounting in 2016:  While we’re busy trying to make history, we rarely – if ever – make time to learn from it. The year just ended has been constantly lamented by the media

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Volume 25, No. 13

What Keeps The SEC Busy - 2017: The American Institute of Certified Public Accountants held its annual “Current SEC & PCAOB Developments Conference” in Washington, DC earlier this month. Speakers came from all major accounting regulators and standard setters:

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Volume 25, No. 12

Coming Soon: Statement Of Cash Flows Fixes In March, the FASB released Accounting Standards Update No. 2016-15: “Classification of Certain Cash Receipts and Cash Payments.” How can that not grab your attention?
The standard giving rise to the cash flow …

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Volume 25, No. 11

Early Birds: Why Firms Are Changing Accounting For Stock Compensation: Last March, the FASB released Accounting Standards Update No. 2016-09, blandly entitled “Improvements to Employee Share-Based Payment Accounting.” The FASB’s simplification binge of the last few years reached stock compensation

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Volume 25, No. 10

The Non-GAAP Habits of Serial Acquirers in the S&P 500:  The non-GAAP earnings presentations of actively-acquisitive firms often include adjustments related to their current acquisitions, as well as the lingering “integration effects” of prior acquisitions. All manner of acquisition activity-related

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Volume 25, No. 9

SEC: On the Hunt for More Disclosure Simplification:  Just like food nourishes and sustains the human body, the information contained in the financial statements is the foodstuff of investment decisions. Sure, some investors might base their decisions on the

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Volume 25, No. 8

PCAOB: Have “Critical Audit Matters” Reached “Critical Mass?”:  Five years ago, the Public Company Accounting Oversight Board (PCAOB) issued a concept release with the intention of garnering feedback on a revolutionary idea: bring the auditor’s report into the twenty-first century.

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Volume 25, No. 7

The SEC Wants To Know: How Would You Reimagine Financial Reporting? In April, the SEC took the next step in its disclosure effectiveness initiative. It issued a concept release to request comments on business and financial disclosures required by Regulation

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