Archive | Reports

A list of all our reports.

Volume 2, No. 5

 

How Acquisitions Can Become One-Time Charges:  Purchase accounting treatments often yield goodwill - and the associated amortization can hamper earnings comparisons for years. Acquiring companies that have little in the way of tangible assets can impose plenty of goodwill …

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Volume 2, No. 4

 

LIFO Pranks: Soft White Underbelly Of A Conservative Accounting Technique:  The usual intent of companies using the LIFO inventory assumption is to lower income taxes and save cash during inflationary times. An additional benefit is that LIFO produces a …

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Volume 2, No. 3

 

Behind The Noise:  The Financial Accounting Standards Board's renewed project on stock option compensation shakes up the current practice for recognizing expense for these management benefits. A test of their tentative new accounting on the Dow Jones Industrials shows …

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Volume 2, No. 2

 
Coping With Statements No. 106 and 109: Some Issues and Advice:  The new standards can play havoc with traditional measuring sticks of value. Analysts can help control the situation by learning more about the standards and how to adjust.…

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Volume 2, No. 1

 

Brave New Footnote:  What SFAS No. 107 Disclosures Mean To Analysts:  Historical cost accounting doesn't always present the most realistic balance sheets—especially where assets and liabilities are largely composed of "promises to pay" which have a market value that …

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Volume 1, No. 4

 

What's The Difference? Mexican Accounting Versus U.S. Accounting:  This report clarifies the differences between Mexican and U.S. financial statements, and helps analysts interpret the meaning of items shown in Mexican statements that have no counterpart in U.S. financials. Particular …

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Volume 1, No. 2

 

Eavesdropping On Corporate Planning Meetings: How To Pry Current Year Earnings Estimates Out Of Effective Income Tax Rates

The combination of an accounting principle, the tax non-deductibility of goodwill amortization, and a little simple algebra yields a powerful analytical
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