Main menu

Skip to primary content
Skip to secondary content
  • Home
  • Blog
  • About
  • Contact

Search Results for: accounting estimate

Post navigation

← Older posts

AQRM Red Flags: Changes in Accounting Estimates

Posted on August 18, 2021 by Madeleine Conley

The Audit Analytics Accounting Quality + Risk Matrix (AQRM) makes it easy to identify accounting, audit, and governance red flags for public companies. This blog series breaks down the risks associated with specific firm-level events included in the AQRM. Changes in accounting estimates (CAE) … Continue reading →

Posted in Accounting + Oversight, AQRM, Quality of Reporting, Red Flags

Change in Accounting Estimate Boosts Microsoft’s Q1 2021 Gross Margin

Posted on October 28, 2020 by Nicole Hallas

Tech giant Microsoft [Nasdaq: MSFT] announced its first quarter 2021 results on October 27, 2020. Growth in Microsoft’s gross margin and operating income was driven by a change in accounting estimate for the useful lives of server and network equipment. … Continue reading →

Posted in Changes in Accounting Estimates, Quality of Earnings

An Overview of Nineteen Years of Changes in Accounting Estimates

Posted on December 5, 2019 by Nicole Hallas

While some numbers in financial statements are relatively straightforward, others can be complex. Some of the more complex figures that are unable to be concretely quantified require management to make significant estimates. There are many components of financial statements that … Continue reading →

Posted in Accounting + Oversight, AQRM, Changes in Accounting Estimates

Academic Literature Review – Changes in Accounting Estimates

Posted on March 5, 2019 by Guillermo Aznar-Muzas and Nicholas Terranova

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 →

Posted in Academia, Changes in Accounting Estimates

An Overview of 17 Years of Changes in Accounting Estimates

Posted on October 24, 2017 by John Pakaluk

Launched back in 2013, the Audit Analytics Changes in Accounting Estimates database now has nearly 18 years worth of changes in accounting estimate disclosures. We’ve analyzed all annual and quarterly SEC filings going back to January 1, 2000. We have just … Continue reading →

Posted in Accounting + Oversight, AQRM, Changes in Accounting Estimates

Accounting Estimates: Groupon’s Revenue Adjustment

Posted on September 22, 2014 by Olga Usvyatsky
Reply

On August 19th, the PCAOB issued a Staff Consultation Paper on Auditing Accounting Estimates and Fair Value Measurements. As discussed in the paper, Accounting Estimates is one of the most challenging topics for auditors and companies alike. Other regulatory bodies, … Continue reading →

Posted in Accounting + Oversight, Changes in Accounting Estimates, SEC Comment Letters | Leave a reply

Changes in Accounting Estimates – First Look

Posted on May 8, 2013 by John Pakaluk

While some figures in financial statements are relatively straightforward, others are more complex. Some of the more complex figures require judgments about future events. For example, a certain number of accounts receivable will not be collected, but neither the actual … Continue reading →

Posted in Accounting + Oversight, Changes in Accounting Estimates, Quality of Reporting, Regulation Oversight

Post navigation

← Older posts
Subscribe to Receive Our Content

Contact Us

Audit Analytics offers a suite of research products. For more information, please follow the link below.
Request Subscription Info

Topics

Recent Posts

  • Auditor Changes Roundup: Q1 2023
  • Auditor Changes in Canada: 2022
  • 2021 Auditor Market Share of Registered Investment Advisers

Archives

  • June 2023
  • May 2023
  • April 2023
  • March 2023
  • February 2023
  • January 2023
  • December 2022
  • November 2022
  • October 2022
  • September 2022
  • August 2022
  • July 2022
  • June 2022
  • May 2022
  • April 2022
  • March 2022
  • February 2022
  • January 2022
  • December 2021
  • November 2021
  • October 2021
  • September 2021
  • August 2021
  • July 2021
  • June 2021
  • May 2021
  • April 2021
  • March 2021
  • February 2021
  • January 2021
  • December 2020
  • November 2020
  • October 2020
  • September 2020
  • August 2020
  • July 2020
  • June 2020
  • May 2020
  • April 2020
  • March 2020
  • February 2020
  • January 2020
  • December 2019
  • November 2019
  • October 2019
  • September 2019
  • August 2019
  • July 2019
  • June 2019
  • May 2019
  • April 2019
  • March 2019
  • February 2019
  • January 2019
  • December 2018
  • November 2018
  • October 2018
  • September 2018
  • August 2018
  • July 2018
  • June 2018
  • May 2018
  • April 2018
  • March 2018
  • February 2018
  • January 2018
  • December 2017
  • November 2017
  • October 2017
  • September 2017
  • August 2017
  • July 2017
  • June 2017
  • May 2017
  • April 2017
  • March 2017
  • February 2017
  • January 2017
  • December 2016
  • November 2016
  • October 2016
  • September 2016
  • August 2016
  • July 2016
  • June 2016
  • May 2016
  • April 2016
  • March 2016
  • February 2016
  • January 2016
  • December 2015
  • November 2015
  • October 2015
  • September 2015
  • August 2015
  • July 2015
  • June 2015
  • May 2015
  • April 2015
  • March 2015
  • February 2015
  • January 2015
  • December 2014
  • November 2014
  • October 2014
  • September 2014
  • August 2014
  • July 2014
  • June 2014
  • May 2014
  • April 2014
  • March 2014
  • February 2014
  • January 2014
  • December 2013
  • November 2013
  • October 2013
  • September 2013
  • August 2013
  • July 2013
  • June 2013
  • May 2013
  • March 2013
  • February 2013
  • January 2013
  • December 2012
  • November 2012
  • October 2012


© 2023 Audit Analytics Adjust Cookie Consent
(508) 476-7007 | 9 Main Street Suite 2F, Sutton, MA 01590