GLG News by Retail Industry Financial Statement Analysts

Budgeting and financial analysis has always  occupied  pride of place in organization planning and control. In so far as  investment planning  is  concerned  budgeting has not got  the  importance  that  it  deserves. In this  analysis I ...

Activity based  costing  has  made major strides since it  was introduced nearly 20 years ago into the mainstream of accounting and  cost  analysis. ABC  analysis  has  however not yet  made  much  of  an  inroad  into assessing ...

The  referred  article refers to the valuation and risk  disclosures to be made  by  companies  and  financial  institutions. In this  analysis  I  look  at  the  problems  facing  companies  as  they  undertake ...

Cost  management  and  analysis  is  a  very important aspect  of  financial planning  and  financial statement evaluation. Cost  data  and  especially  marginal  and  differential  cost  data  can play a ...

The  plethora  of  Double Tax  Avoidance Treaties (DTAA) which  the  US  has  with  various countries  are  meant to  lubricate the wheels of  international commerce  for  US  Companies. The Indian government has now decided ...

The  departure of  Stanley O'Neal  after  a  major  writedown  signals  an epoch  changing  event  in  the  financial  services  industry  and  epitomizes  the  effect  of  excessive  risk ...

Cash flow  and  profitability  manipulation  are  two  age  old  devices  used  by  unscrupulous managements  to  mislead  investors, lenders  and  a  host  of  other stakeholders. In this  analysis ...

You can never judge a book by its cover or a seminar by its flier, but Harris Solutions is on to something here.  If you have accepted the SCF as pure and not manipulable, you may very well want to attend to find out more about the sly maneuvers on the fringes of GAAP that pump up the operating...

Restatements are not triggered by Sarbanes-Oxley but are caused by management’s financial statement errors, either deliberate or inadvertent.  Thus, any arguments that restatements are unimportant are fatuous.  These opponents are asserting that it’s suitable public policy to allow managers...

The  accounting  standards  convergence  steamship  is  gathering  speed  at  an  accelerating  pace  and  emerging  markets are  embracing  the  same. In  this  context  the  initiative  in ...