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December 11, 2007
New Acquisition Accounting Standard – Let’s Hope for Improved Fair Value Measurements
Analysis of: SFAS 141(R) – Business Combinations | fasb.org
Author: GLG Expert Contributor
The FASB issued a new standard last week within the area of accounting for acquisitions that is said to represent a major departure from the current accounting practices being used by companies.  Some are saying the new rule will be difficult to apply and will require companies and analysts to...
Robert KempDecember 10, 2007
Financial Analysis - The Ultimate Impact of IFRS
Analysis of: The Economics of IFRS | www.cfo.com
Author: Robert Kemp, Professor, University of Virginia - CC
1.  Countries adopting IFRS are not always adopting the same standards.  If you look closely, the term "as adopted' is being used a lot (e.g., China).  What that means is countries are adopting IFRS in principle, but are differing on interpretation and actual application/practice. 2. ...
December 4, 2007
VeriFone Holdings (PAY) – Hindsight is “20-20” – But Some Potential Red Flags Existed
Analysis of: VeriFone Announces Anticipated Restatement of 2007 Quarterly Financial Statements | biz.yahoo.com
Author: GLG Expert Contributor
As was well publicized, VeriFone Holdings (PAY) issued a press release yesterday disclosing it overstated its pre-tax income by approximately $30 million during the first three quarters of F2007 (which ends in October).  Importantly, the overstatement represents 80% of the company’s pre-tax...
November 28, 2007
Gift Card Accounting – Watch Out for Potential Earnings Management with Retailers and Restaurants
Analysis of: Accounting for Gift Cards | www.aicpa.org
Author: GLG Expert Contributor
An interesting study was recently published on the accounting for gift cards – which demonstrated the wide disparities in accounting practices used among retailers and restaurants within this area.  The study, additional commentary and links in...
November 26, 2007
Analyzing Payables for Warning Signals and Red Flags
Analysis of: Extending or “Stretching” of Payables – A Common Cash Flow Manipulation Technique | theharrissolution.blogspot.com
Author: GLG Expert Contributor
This post specifically discusses some key potential risks with payables on the balance sheet that are common across a broad base of companies. The "Analysis" section below gives several recommended tips and techniques for investors on how to analyze payables for these specific risks. A link to...
November 26, 2007
Pending Change in Lease Accounting – Certain Financial Metrics Could Look Much Different
Analysis of: New leasing standard brings windfall for some | financialweek.com
Author: GLG Expert Contributor
The FASB and IASB are in the early stages of a multi-year project which could potentially recognize more leases (historically recognized as operating) as assets and corresponding liabilities on corporate balance sheets.  The "Analysis" section below discusses an article and recent research study,...
Robert KempNovember 15, 2007
Pension Pressure Reduced - Good News For Corporate Valuation
Analysis of: Out of the Shaows? PBGC Deficit Shrinks by $5 billion. | www.cfo.com
Author: Robert Kemp, Professor, University of Virginia - CC
The reduction of the PBGC's deficit reduces pressure on Congress to take action that could impact corporate values.   Such action would most probably hurt corporate value by adversely affecting cash flow and risk.
November 13, 2007
Extending or “Stretching” of Payables – A Common Cash Flow Manipulation Technique
Analysis of: 6/30/06 Form 10-K for Cardinal Health (CAH) | www.sec.gov
Author: GLG Expert Contributor
This post specifically discusses the potential for significant distortions to operating cash flow due to material levels of extending or "stretching" of payables. The "Analysis" section below provides an actual public company example of how operating cash flow can be impacted and illustrates several...
November 12, 2007
Analyzing Deferred Taxes for Warning Signals and Red Flags
Analysis of: 12/31/06 10-K for General Motors (GM) | www.sec.gov
Author: GLG Expert Contributor
General Motors (GM) made headlines last week when the company announced a large $39 billion charge to establish a full valuation allowance for its deferred tax assets in the U.S., as well as Canada and Germany. Given the considerable attention by the media and multiple questions I’ve received regarding...
November 1, 2007
Life Without a Single EPS Figure or P/E Ratio – Hard to Imagine
Analysis of: More to the bottom line debate | www.ft.com
Author: GLG Expert Contributor
An accounting project is currently in the works that could significantly change the way financial statements are presented. The most controversial part of the proposal appears to be the potential elimination of net income – and (logically) the potential elimination of a single EPS figure. This...

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