Archive | Reports

A list of all our reports.

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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Volume 25, No. 6

S&P 500: Untaxed Foreign Earnings in 2015 Kept Growing:   Untaxed foreign earnings are full of paradoxes. A single untaxed dollar is worth more to net income than one-and-a-half times a dollar that’s taxed. They can be a tremendous source of

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Volume 25, No. 5

Wonder Bread: Non-GAAP Earnings Keep Rising In The S&P 500, Part II: This time, it’s a “why” recipe, not to be confused with a “rye” recipe. In our previous study, the focus was on the dollar amount of adjustments made

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Volume 25, No. 4

Wonder Bread: Non-GAAP Earnings Keep Rising in the S&P 500: And it’s a lot of dough; you’d think investors would be full by now. They’ve long made adjustments to earnings because generally accepted accounting principles give firms accounting choices leading

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Volume 25, Bulletin 2

Finally! FASB Finishes Lease Accounting Marathon, Starts Implementation “Sprint” :  Almost a decade after adding lease accounting revisions to its agenda, the FASB released the final standard on February 25, 2016. Originally intended to be a “converged” standard with the

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Volume 25, No. 2

Where FASB Has Been – And Where It’s Going in 2016:  Investors look to the FASB and its overseer, the SEC, for the establishment of accounting standards that should present outsiders with the economic reality within investee companies. The

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