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
FASB
Kyle Guske II, Senior Investment Analyst, MBA
Updating Our Models to Close New Off-Balance Sheet Debt Loopholes
We’re updating our models to ensure they capture all liabilities related to operating leases, both on and off-balance sheet.
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
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 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
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
Podcast: Why This FASB Accounting Standard Update Is in the Danger Zone
Investment Analyst Sam McBride sat down with Chuck Jaffe of Money Life to talk about our Danger Zone pick this week: New Accounting Rules Limit Transparency and Harm Investors.
Kyle Guske II, Senior Investment Analyst, MBA
ICYMI: New Long Idea, IPO Coverage, A New Accounting Red Flag, Yahoo Finance Interview & Model Portfolio Updates
Here's what happened at New Constructs this past week.
Kyle Guske II, Senior Investment Analyst, MBA
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
AI Has a Big (Data) Problem (3 of 5)
We are awash in an ocean of data that grows bigger by the second. And it’s a complete and utter mess.
Sam McBride
ICYMI: Long Idea Updates, 4Q17 Sector Ratings, New Long Idea, New ROIC Webinar, Model Portfolio Updates & CNBC Feature on Wal-Mart
Here's what happened at New Constructs this past week.
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
10 Land Mines From New FASB Rule For Off-Balance Sheet Debt
Last week, the Financial Accounting Standards Board (FASB) voted to update standards on operating lease accounting that would force companies to record as much as $2 trillion worth of lease obligations on their balance sheets.
Sam McBride
Danger Zone: Stocks With Most Misleading Non-GAAP Earnings
Companies usually pitch these alternative metrics as “supplementary” data to help investors get a “better” view of the profitability of the business. Instead, we see red flags, not a better view.
David Trainer, Founder & CEO
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
30+ Accounting Adjustments to Get the Truth About Earnings & Valuation
Reported earnings don’t tell the whole story of a company’s profits. They are frequently manipulated by companies to manage earnings.
David Trainer, Founder & CEO
Discussing FASB’s Lease Proposal
On August 27th, I met with my fellow members of the FASB’s Investor Advisory Committee (IAC) to discuss the proposed treatment of operating leases on the balance sheet by the Financial Accounting Standards Board (FASB).
David Trainer, Founder & CEO