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