Accounting Standards Review: May 2023
Get the scoop on what's happening at FASB as of May 2023.
Kyle Guske II, Senior Investment Analyst, MBA
Accounting Rule Changes
Kyle Guske II, Senior Investment Analyst, MBA
Accounting Standards Review: December 2022
Get the scoop on ASU 2022-04 – Liabilities-Supplier Finance programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations
Kyle Guske II, Senior Investment Analyst, MBA
Accounting Standards Review: May 2022
Get the scoop on what's happening at FASB as of May 2022.
Kyle Guske II, Senior Investment Analyst, MBA
Accounting Rule Changes with Minimal (or no) Impact on Models
Get the scoop on what’s happening at the FASB and IASB and how newly issued accounting standards updates affect fundamental research.
Kyle Guske II, Senior Investment Analyst, MBA
A New Way to Hide Debt…Again
“Non-Commenced leases” are the new version of operating leases, an accounting loophole that companies used to hide debt off-balance sheet prior to ASU 2016-02.
Kyle Guske II, Senior Investment Analyst, MBA
Operating Lease Disclosures: Updating The Good, the Bad & the Non-Compliant
We update our previous research on the best and worst disclosure practices and highlight a new disclosure tactic that enables companies to hide operating leases.
Alex Sword
New Operating Lease Disclosures: the Good, the Bad & the Non-Compliant
Without these disclosures, investors and analysts cannot develop a sound view of businesses that have a material amount of operating leases.
Kyle Guske II, Senior Investment Analyst, MBA
Everything You Need to Know About Accounting Rule Changes
The FASB Tracker is your one-stop shop for knowing how changes in accounting standards affect investing.
Kyle Guske II, Senior Investment Analyst, MBA
How ASU 2016-01 Impacts Invested Capital and OCI
ASU 2016-01 will have a significant impact on GAAP earnings for companies that hold large amounts of equity securities.
Sam McBride
How Companies Implemented the New Revenue Recognition Standard: An Overview
The standard, ASU 2014-09, primarily deals with revenue but will also have significant impacts on how companies report expenses, as well as assets and liabilities on the balance sheet.
Sam McBride
Removing the Hedge Ineffectiveness Disclosure Requirement Is Not Good for Investors
The Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) 2017-12, reduces the disclosure requirements for companies and makes it more difficult for investors to analyze the true financial health of publicly-traded companies.
Kyle Guske II, Senior Investment Analyst, MBA
Not Requiring the Amortization of Capitalized Interest Disclosure Is Not Good for Investors
With the SEC’s Disclosure Update and Simplification regulators reduce the disclosure requirements for companies and make it more difficult for investors to analyze the true financial health of publicly-traded companies.
Kyle Guske II, Senior Investment Analyst, MBA
New Accounting Rules Limit Transparency and Harm Investors
We raise awareness for both regulators and investors of how recent changes in disclosures affect average investors.
Kyle Guske II, Senior Investment Analyst, MBA
Danger Zone: Misleading Operating Lease Discount Rates
The new operating lease rule is not perfect. These companies use unusually high discount rates to reduce and, perhaps, understate their reported operating lease burden.
Sam McBride
How Debt to Equity Can Mislead Investors
Millions of professional investors will soon see over $3 trillion in new debt added to corporate balance sheets, which will affect some stocks and sectors much more than others.
Sam McBride
Danger Zone: Investors Who Ignore Accounting Rule Changes
Investors that don’t pay attention to this accounting rule change are taking on unnecessary risk by mistaking an upcoming change as a fundamental change in these businesses.
Sam McBride
The Impacts of Operating Leases Moving to the Balance Sheet
The Financial Accounting Standards Board (FASB) introduced a new accounting standard (ASU 2016-02) that requires companies to recognize operating lease assets and liabilities on the balance sheet.
Kyle Guske II, Senior Investment Analyst, MBA
Pension Cost Accounting Rule Change
The Financial Accounting Standards Board (FASB) introduced a new accounting standard that requires companies to present service cost as the only operating component of periodic pension costs on the income statement.
David Trainer, Founder & CEO
Are You Aware of the Danger Hidden Within IPOs?
Warning of tech-bubble-like overvaluation in the IPO market, we’ve previously put recent IPO companies Wayfair, Box, and GoDaddy in the Danger Zone. This week we’re turning the tables and putting IPO investors in the Danger Zone as we reveal many of the hidden dangers of IPO investing today.
Kyle Guske II, Senior Investment Analyst, MBA
FASB Changes Standard For Revenue Recognition
The Financial Accounting Standards Board (FASB) issued a new set of standards for revenue recognition along with the International Accounting Standards Board (IASB) on Wednesday.
David Trainer, Founder & CEO