Archive | Reports

A list of all our reports.

Volume 26, No. 6

S&P 500’s Untaxed Foreign Earnings Kept Growing Last Year: It seemed like such a done deal: a new president who had vowed to replace the tax code with something simpler, and hinted at holidays on taxation of overseas earnings that

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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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