My Latest Articles

A quick measure of competitiveness Analyzing gross profit can be a valuable way for investors (and journalists) to better understand how an entity is competing

Consolidated statements: Information goldmines The word ‘consolidated’ in financial statement titles signals that subsidiary company financials are added to parent company financials. Large economic entities

Controversy with intangible asset accounting Many capital market participants are dissatisfied with intangible asset accounting. The crux of the issue: Intangible assets are the most

You can discover numerous business article topics by analyzing business activities, such as property, plant and equipment, then comparing your analysis with managers’ representations about

Articles Based on New Accounting Standards When the Financial Accounting Standards Board revises a standard, which they have been doing frequently, numerous potential business article

Lease Accounting is Changing Recently the Financial Accounting Standards Board approved a new lease accounting standard U.S. public entities will adopt starting in 2019. This

What Is It? Why Analyze It? Often managers announce current earnings results, discuss their business initiatives or talk about other interesting aspects of the entities

Accounting goodwill is often misunderstood Accounting goodwill is an asset shown on the balance sheet. It has a specific definition under generally accepted accounting principles