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
Investment Accounting Last week we explored the accounting for debt securities. Like investment in debt, many entities invest substantial sums of wealth into equity securities.
Investment Accounting Most entities maintain an investment portfolio that includes bonds, shares of stock and derivative securities. Entities maintain investments for a myriad of reasons
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
Amid the rush to cover corporate earnings or the latest big acquisition, reporters often skip over consumer stories. But helping out the reader is a basic
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
Have You Noticed that Earnings and Stock Prices Often Don’t Move Together? It is common for public entities to announce positive earnings, growth in earnings
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