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Financial Planning and Analysis
92% of CFOs Say They’re Fully Prepared for a Recession: Weekly Stat
CFO self-assurance around their performance, the economy, and their ability to ride out a recession are high, per recent CFO research.
By
Adam Zaki
| February 8, 2023
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non-GAAP
Profit & Loss
IASB Proposes Changes to Reporting of Profit and Income
The proposals represent "a game changer in the comparability and usefulness of financial statements," said IASB Chair Hans Hoogervorst.
By
Vincent Ryan
| December 17, 2019
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GAAP and IFRS
Bridging the Gaps in GAAP
Here are eight critical considerations for combating the creativity crisis in accounting.
By
David McCann
| October 16, 2019
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GAAP and IFRS
Has Non-GAAP Reporting Become an Accounting Chasm?
Aggressive use of non-GAAP numbers is creating a crisis in how investors, analysts, and the media report financial performance and value companies.
By
Drew Bernstein
| September 23, 2019
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Risk & Compliance
SEC Charges Bring Long Fraud Saga to a Close
Five years after GT Advanced Technologies went bankrupt, the company and its ex-CEO, facing overwhelming evidence, cop to SEC allegations.
By
David McCann
| May 8, 2019
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Risk & Compliance
Report Details Ubiquity of Non-GAAP Metrics
Some findings seem to support allegations that companies are practicing "earnings management."
By
David McCann
| October 15, 2018
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Tax
Tax Cuts Impacting Board Decisions: Survey
A survey from BDO said corporate directors are reevaluating launching new businesses as they conduct reviews of their firms' total tax liabilities.
By
William Sprouse
| September 12, 2018
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Management Accounting
Study Finds Disturbing Evidence of Earnings Management
Not only companies but also stock analysts and earnings-data clearinghouses are linked to the deception.
By
David McCann
| August 2, 2018
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Investor Relations
Is Exxon Riding Slowly into the Sunset?
If oil prices remain at current levels, at some point bond investors may no longer be willing to support the shrinking enterprise.
By
Vitaliy Katsenelson
| May 17, 2018
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Financial Performance
Free Cash Flow: What Is It, Really?
As the use of free cash flow as a guiding metric grows, researchers seek a solid definition for the term.
By
David Katz
| April 30, 2018
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Financial Reporting
How Audit Committees Can Help with Non-GAAP
The Center for Audit Quality recommends best practices and discussion topics for non-GAAP presentations.
By
David McCann
| March 21, 2018
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Risk & Compliance
SEC’s Non-GAAP Guidance Should Be Withdrawn
Sometimes, the commission’s metrics guidance works against the interests of financial-statement users, a capital markets expert says.
By
Charles Lundelius
| May 19, 2017
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Risk & Compliance
Effects of Latest Non-GAAP Guidance? Too Early to Tell
But the SEC should continue trying to boost transparency and comparability in reporting: CFA Institute official.
By
Vincent Papa
| May 19, 2017
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Risk & Compliance
Square-Off: Are the SEC’s Non-GAAP Rules Too Strict?
There's an awful lot of gray area around the topic of what companies should or shouldn't do in their presentations of the unofficial metrics.
By
David McCann
| May 18, 2017
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Risk & Compliance
Non-GAAP Metrics Are a Response to Faulty Reporting Standards
Inconsistent interpretation, guidance, and enforcement of non-GAAP measures lead to a lack of confidence in reporting.
By
Kris Hutton
| May 18, 2017
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Risk & Compliance
Non-GAAP Rules Are Needed to Keep Companies Honest
While non-GAAP metrics are often useful, too many companies use them to present a misleading picture of performance, a senior auditor says.
By
Jennifer Biundo
| May 18, 2017
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