Financial Reporting

Retirement Plans

Why Terminating a Pension Plan May Be Unaffordable

Not only is it expensive to buy annuities to fund existing retiree benefits, but financial statement issues also may stymie plan terminations.

Brian Donohue and Mike Barry
May 29, 2019
Revenue Recognition

Unclear IR Communications Sent Share Price Tumbling

New CFO at Talend works to overcome investor concerns about the software firm's altered business model and revenue recognition issues.
Accounting

AICPA Urges Delay of Lease Accounting Rules

FASB should postpone the effective date of the “significant and complex” ASC 842 for a year for private companies, AICPA says.
Analytics

Business Intelligence: A Life Hack for Today’s CFO

BI can rescue finance executives from the large, incoherent data populations and disparate systems that make diagnosing underperformance almost impossible.
Banking & Capital Markets

SEC Approves Audit Exemption for Smaller Firms

Requiring smaller companies to have their internal controls audited "may not be an efficient way of benefiting and protecting investors."
Financial Reporting

Kraft Heinz to Restate Results for Nearly 3 Years

The company says employee misconduct resulted in the cost of products sold being understated by $181 million.
Financial Reporting

Harley Profits Fall, But Beat Estimates

Falling demand, higher costs from U.S. tariffs on raw materials, and European taxes on imports hurt its earnings.
Revenue Recognition

Companies Urged to Stay Abreast of Accounting Proposals

Not paying close attention to proposed accounting standards and not commenting when there are concerns can have important consequences, experts say.
Financial Reporting

IBM Shares Down After Earnings Miss

The company said its cloud revenue continued to grow.
Financial Reporting

CEO Stock Options Drive Income Smoothing

Smoothing tends to serve a good purpose where the CEO's pay mix leans toward stock grants, but not where option grants predominate, a new study finds.
Accounting

KushCo Loss to Double With Earnings Correction

The pot-packaging company says accounting errors related to recent acquisitions caused it to misstate financial results.
Fraud

Ex-Trucking Firm CFO Charged in $245M Fraud

Peter Armbruster allegedly used deceptive accounting maneuvers so Roadrunner Transportation could meet analysts' estimates.
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