Balance sheet Archives - CFO

Balance Sheets Filled With Goodwill

Mergers & Acquisitions

Balance Sheets Filled With Goodwill

But goodwill impairments are on the rise, having climbed 23% in 2017.

By Vincent Ryan | January 2, 2019

Claire’s Stores Joins Retail Bankruptcy Parade

Corporate Finance

Claire’s Stores Joins Retail Bankruptcy Parade

The ear-piercing specialist says its core business is poised for growth but its debt burden is no longer sustainable.

By Matthew Heller | March 19, 2018

The Growing Importance of Forecasting

The Growing Importance of Forecasting

Few CFOs take the time to forecast their balance sheets, preferring to rely on their P&Ls to monitor their cash levels.

By Chris Howard | February 8, 2018

FASB Seeks Rescue of Stranded Taxes

FASB Seeks Rescue of Stranded Taxes

Under a Financial Accounting Standards Board proposal, companies could reflect the effects of the new 21% rate on their balance sheets.

By David Katz | January 24, 2018

FASB Seeks Cut in Lease-Accounting Costs

Operating Expenses

FASB Seeks Cut in Lease-Accounting Costs

The board offers an option it thinks will cut paperwork and other expenses linked to its new lease-accounting standard.

By David Katz | January 11, 2018

Companies Piling Losses onto Balance Sheets

Companies Piling Losses onto Balance Sheets

Freewheeling reporting rules on other comprehensive income set the stage for earnings management, researchers assert.

By David Katz | September 25, 2017

Microsoft Scales Accounting Mountain

Revenue Recognition

Microsoft Scales Accounting Mountain

Microsoft adopts both the new revenue recognition and lease accounting standards early.

By David Katz | August 4, 2017

What a Corporate Tax Cut Might Mean to Your Company

What a Corporate Tax Cut Might Mean to Your Company

How to estimate the effects of a tax cut on your company's deferred taxes.

By Mark E. Haskins and Paul J. Simko | July 20, 2017

GulfMark Files Chapter 11 Amid Oil Price Drop

GulfMark Files Chapter 11 Amid Oil Price Drop

The downturn in oil has caused half of the company's fleet of 66 offshore support vessels to be idled.

By Matthew Heller | May 17, 2017

KKR to Invest $150 Million in Pandora

Corporate Finance

KKR to Invest $150 Million in Pandora

"We have positioned the company to evaluate any potential strategic alternatives, including a sale," a Pandora director says.

By Matthew Heller | May 9, 2017

What’s Behind Financial Statement Placement Order?

Financial Reporting

What’s Behind Financial Statement Placement Order?

The order in which a company presents financial statements may present clues about how it wants to be viewed by investors and analysts.

By David McCann | March 13, 2017

Balance-Sheet Cash Likely to Rise, Not Fall, in 2017

Balance-Sheet Cash Likely to Rise, Not Fall, in 2017

Absent an economic slowdown, strong free cash flow and accessible debt markets will keep companies from having to tap reserves.

By Vincent Ryan | January 30, 2017

SunEdison Shares Plunge on Restructuring

SunEdison Shares Plunge on Restructuring

Analysts are concerned about the cost of the company's moves to extinguish $580.1 million in convertible debt and $158.3 million in preferred stock.

By Katie Kuehner-Hebert | January 8, 2016

Junk-Rated Defaults Seen Continuing at Low Rate

Junk-Rated Defaults Seen Continuing at Low Rate

Still, given the fall in energy prices, Moody's expects the speculative-grade default rate to rise to 3.1% in 2016.

By Matthew Heller | May 4, 2015

FASB Revises Rule for Presenting Debt Issuance Costs

FASB Revises Rule for Presenting Debt Issuance Costs

FASB responds to feedback that having different balance-sheet presentation for for debt issuance costs and debt discount spawns unneeded complexity.

By Matthew Heller | April 9, 2015