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October 4, 2007
Analyzing Software Development Costs for Signs of Aggressive Accounting
Analysis of: Capitalization of Software Development Costs - A Survey | mgt.gatech.edu
Author: GLG Expert Contributor
This post specifically discusses some key issues on the accounting practices companies use for capitalizing and amortizing software development costs. The "Analysis" section below gives investors several tips and techniques on how to analyze software development activities for signs of aggressive...
October 4, 2007
Receivable Securitization and Factoring Programs – A Common Cash Flow Manipulation Technique
Analysis of: 3/31/07 10-Q for Burlington Northern Santa Fe Corporation (BNI) | sec.gov
Author: GLG Expert Contributor
This post specifically discusses a common cash flow manipulation technique involving receivable securitization and factoring programs.  The "Analysis" section below provides some actual public company examples of how operating cash flow can be impacted and gives several...
October 3, 2007
Analyzing Receivables for Warning Signals and Red Flags
Analysis of: 12/31/06 10-K for Sypris Solutions (SYPR) | sec.gov
Author: GLG Expert Contributor
This post specifically discusses some key potential risks with receivables 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 receivables for...
October 2, 2007
Eliminating U.S. GAAP Reconciliation – An Idea That’s Probably Ahead of its Time
Analysis of: ITAC Letter Addressed to the SEC - dated 8/31/07 | sec.gov
Author: GLG Expert Contributor
In order to list on U.S. exchanges, the SEC currently requires foreign companies which prepare financials using international accounting standards (such as IFRS) to reconcile their reports to U.S. GAAP. The SEC is seriously considering allowing foreign companies to eliminate the required reconciliation...
October 1, 2007
SFAS 159 – New Standard Can Lead to “Counterintuitive” Impacts on P&L and Comparability Problems
Analysis of: The Gold at Crunch's End | online.wsj.com
Author: GLG Expert Contributor
The FASB recently passed a new accounting standard - SFAS 159 - which could improve financial reporting to a certain degree and yet, at the same time, lead to some counterintuitive impacts on the P&L and impair comparability among companies.  Unfortunately, the new standard...
September 28, 2007
How should investors measure earnings quality?
Analysis of: How Many Quarters in a Row Can Earnings Really Grow? | www.nytimes.com
Author: GLG Expert Contributor
Investors sometimes ask the question - what is a “quick but reasonable” way to efficiently assess the earnings quality of a company? The answer is to perform a “Cash Gap Analysis” – which is a high-level, quantitative test that involves comparing trends in net income relative to trends...
September 28, 2007
Why should investors care about earnings quality?
Analysis of: How Many Quarters in a Row Can Earnings Really Grow? | www.nytimes.com
Author: GLG Expert Contributor
A recent study completed by three accounting professors found that hundreds of companies were identified as having compelling evidence of earnings management.  The "Analysis" section of this post discusses several reasons why investors should care about the earnings quality...
September 26, 2007
Needed: More Accountants Serving as “Financial Experts” on Audit Committees
Analysis of: Audit Committees Embracing Accountants | www.cfo.com
Author: GLG Expert Contributor
A recent study investigating the number of accountants serving on audit committees of public companies found the percentage of committees with at least one accountant nearly doubled from 21% in 2002 to 40% in 2006. A key factor to this increasing trend is attributed to an SEC rule in 2003 requiring...
Robert KempSeptember 26, 2007
Beware the Cost of Pension Possibilities
Analysis of: Democrats to Push Bill to Protect Workers | online.wsj.com
Author: Robert Kemp, Professor, University of Virginia - CC
Unfunded pension and OPEB benefits (e.g., Other Post Retirement Benefits - health care) have little or no priority of claims in bankruptcy, in relationship to other forms of debt.  As political currents change, the possibility of radically changing this situation also changes.  (See...
September 24, 2007
Popular “Cash-Settled” Convertibles to Become Extinct?
Analysis of: A Splitting Headache? | www.cfo.com
Author: GLG Expert Contributor
The FASB recently issued a proposed accounting standard covering “cash-settled” convertible debt instruments – which have become popular in recent years. The standard, if finalized, could materially increase the amount of interest expense recorded on the P&L for applicable companies. The rule is...

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