Financial Reporting

Financial Reporting

Apple’s Revenue Is Up, but EPS Is Down

Strong iPhone sales in China and record services revenue drive third-quarter results for Apple.

Debra Wallace
July 31, 2019
Internal Controls

What Canada Teaches Us About Internal Controls

The SEC's proposal to broaden the exemption from Sarbanes-Oxley's internal controls rules is ill-advised, study suggests.
Financial Reporting

Airlines Continue to Struggle with Boeing 737 Max Groundings

Southwest Airlines and American Airlines are warning of the increasing financial toll due to the groundings as thousands of monthly flights are cancelled.
GAAP and IFRS

Goodwill Impairment Testing: Time to Revisit?

FASB’s invitation to comment on goodwill accounting lays out possible cases for doing away with or improving impairment testing.
Leadership

What Happens When the CFO Is the COO, Too?

A new academic study could dim perceptions that problems may arise when one executive holds both roles.
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.
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.
Financial Reporting

Are Women CFOs Less Prone to Financial Misreporting?

In a study of thousands of U.S. companies over 11 years, those with female CFOs were much less likely to file financial reports containing misstatements.
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.
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.
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."
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