Form 10-K, an annual report filed by US-based public registrants, is the most comprehensive source of information regarding a company’s financials and its underlying business. These reports are thoroughly scrutinized by investors and other users, which explains why they need … Continue reading
Monthly Archives: March 2019
Auditor Changes Roundup: 2018 Annual Summary
Plante & Moran, with a net of 34 new SEC audit clients, accounts for the largest number of new clients among all audit firms in 2018. A merger with EKS&H in Q4 2018 brought on 31 of Plante & Moran’s … Continue reading
Academic Literature Review – Changes in Accounting Estimates
In theory, accounting is supposed to be black and white, with binary decision-making processes and no wiggle room. In practice, however, not all figures shown in financial statements are unequivocal. In some cases, the lines are blurry because transactions are … Continue reading