All GLG News Analyses Filed Under: Accounting Issues

Doubts are now being raised in different circles of a  possible period of  stagflation  being  induced  as  a  result  of  Federal Reserve monetary policy. While I do  not  think  the  present conditions point  towards stagflation ...

Can the SEC protect investors without regulation? 

Carbon emissions  and  eco friendliness  are  creating  awareness, opportunities  and  costs for  companies.  The  referred  article  says  that  the  value  of  carbon  credits  traded  in  2007 ...

The subprime crisis has  given rise to accounting conundrums in the light of  valuation of subprime assets. The relevance of delta, delta hedging and gamma  are  all  under question especially in relation to the manner in which the value of various financial instruments have...

This problem seems to be an old one as the world. Should we rely on historical data or are we enough accurate and able to predict the future based on current assumptions? ZBB is relying on the second approach. Especially in case when the resource consumption is not repeatable from period to period e.g....

Budgeting is  an  area  which  has  not  attracted sufficient interest from analysts  and  others involved with the financial analysis of  financial  statements. At  the  same  time  zero base budgeting  attracts  even less ...

The subject article provides some interesting insights into the upward reversal in the number of securities class-action lawsuits filed during 2007.  Given such, I thought it might be fitting to offer my personal insights into what I continue to believe is the most common, yet rarely noticed, accounting...

Lease accounting can be understood in relatively simple terms, and can be very beneficial to both preparers and users of financial statements.  In the case of utilities, recording the leased asset as a component of rate base would allow them the opportunity to earn a return on this asset.

This article is the best summary to date of the FASB's new standard on fair value accounting.  FAS 157 is an important standard.  First, it allows (but doesn't require) companies to abandon historical cost for a broad range of financial assets and liabilities.   It also reflects...

The article shows why the recent problems in global credit markets can have accounting effects that go far beyond the banks and other players directly touched by the crisis.  It also highlights the areas that financial statement readers should be wary of when accessing the possible effects of the...