Last week we discussed FedEx’s change to their pensions accounting policy and how many companies have made similar changes. In this post, we will look at trends in accounting policies overall. First, some background: Generally accepted accounting principles (GAAP) sometimes offer a … Continue reading
Monthly Archives: June 2015
Pension Accounting: Transitioning to Mark-to-Market
FedEx (FDX) recently announced plans to adopt the mark-to-market (MTM) method of accounting for its pensions, making it the second public company to do so in 2015. This appears to be part of a larger trend, which we will discuss further below, … Continue reading
Research and Development Up Despite Stock Buybacks
Corporations have been purchasing record amounts of their own shares in recent years. This has boosted earnings per share and returned income to shareholders, but not everyone thinks that’s a good thing. As the trend intensifies, stock-buybacks are a hot topic in the news. According to … Continue reading
IPO Law Firm Leaders: 2013 & 2014
Transitioning from a private company to a public one is a complex process. Every soon-to-be public company needs to obtain clearance from the SEC in a process that can take as long as a few years. Complying with the various … Continue reading
Adopting the 2013 COSO Framework
Larger companies are leading the pack when it comes to implementation of the new 2013 COSO Framework, according to analysis by Audit Analytics and Protiviti. Data gathered from 2014 annual reports shows that over 80% of large accelerated filers disclosed using the … Continue reading