Archive | Reports

A list of all our reports.

Volume 26, No. 5

A New Recipe For Pension & Other Postretirement Benefits Reporting:  In mid-2015, FASB added a project intended to improve the convoluted presentation of net periodic pension cost and net periodic postretirement benefit cost. In less than three years - a

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Volume 26, No. 4

Over-explained Earnings: Current Non-GAAP Earnings Trends in the S&P 500:   Investors have long concocted earnings adjustments because they want earnings from one company to be more comparable to those of another, or to make a company’s current earnings comparable to

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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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