July 15, 20190Comments

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...

by Kyle Guske II

July 15, 20190Comments

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...

by Kyle Guske II

July 8, 20190Comments

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.

by Kyle Guske II

June 27, 20190Comments

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.

by Sam McBride

December 13, 20180Comments

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.

by Sam McBride

October 22, 20180Comments

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.

by Sam McBride

April 23, 20182Comments

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...

by Kyle Guske II

October 12, 20170Comments

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...

by David Trainer