Practical analysis for investment professionals

accounting standards


The NMC Health Debacle: Four Red Flags?

Could the predictive models have anticipated NMC’s earnings manipulation and bankruptcy risk?

Accounting Matters: Standard Setters Weigh Goodwill Changes

The complexities of accounting for intangible assets and goodwill are not conducive to a quick fix.

Rising Risk: Accounting Shenanigans and Alternative Investments

The next crash may unearth accounting scandals to rival those of Enron and WorldCom, says Sebastien Canderle.

Revenue Recognition: The Bottom Line on the New Top Line

Revenue — perhaps the most important number in financial statements — and how it is calculated by nearly every public company across the globe is set to change. Sandra Peters, CFA, considers the impacts.

Weekend Reads for Investors: Highly Caffeinated Edition

Jason Voss, CFA, provides his choices for Weekend Reads for Investors. This edition features surprising facts about coffee consumption, global choke points in the food supply, graphics showing how cryptocurrencies are likely to affect finance, and more.

Non-GAAP Business Performance Measures: An Investor Perspective

Non-GAAP company performance measures are growing in prominence. Is this a good thing for investors who rely so strongly on accounting numbers for evaluating performance and valuing businesses? A recent CFA Institute webinar explored the issue.

Weekend Reads for Investors: Accounting Standards, China, and the Mind

Jason Voss, CFA, curates articles on a broad range of subjects, from new accounting standards, to important policy changes in China, to bribed scientists, to images of supernovae.

ESG: A Material Information Advantage

Firms with good performance on material sustainability issues, using the Sustainability Accounting Standards Board (SASB) framework, and concurrently poor performance on the immaterial issues, have the best future stock performance.

Paul Druckman on ‹IR›: Concise Integrated Reporting is Key to Good Investor Relations

Traditional corporate reporting has been the subject of much criticism, as it has not really been effectively and efficiently communicating the current conditions, issues, and outlook of a corporation's business with shareholders, creditors, and other stakeholders. A different approach — integrated reporting — has been designed to fill the gap, and a global movement is underway to make the norm.

Take 15: Valuation: Lessons Learned from the Crisis

Steven J. Sherman discusses the role of the International Valuation Standards Council and how it differs from that of the accounting standard setters. Mr. Sherman also provides his thoughts on the large number of restatements by public companies in recent years due to valuation issues.



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