All GLG News Analyses Filed Under: Accounting Issues

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 ...

1. Many financial institutions are reporting losses related to valuation problems. 2. Institutional investors are on the hook to properly vet external asset managers. This includes asking tough questions about their valuation processes.

But the superfund SIV that will be funded by the “banks” is bunk, and will be done as follows. 1)The Banks are thin on liquidity 2) The bank CPA and auditors said to them 2 weeks ago, “we are not going to roll over, you need to address these SIV’s, your commercial paper, or I will not sign your annual...

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 ...

A standard is meant for an acceptable content presented in a specified manner for better understanding. Professional bodies tend to elicit views of their members' analyse and format the majority opinions into a document which is then termed as Standard. There are two issues according to me:- Issue A...

If the politics around international accounting standards does not subside in the near future this will prove detrimental to the development of standards for providing a true and fair view on the performance of public companies across the globe. If the bickering continues, this will also give an...

All governments are wary of the power to lose control.So it is with accounting standards. While the US is moving closer to convergence with IFRS, Europe is adopting a divergent trend as is apparent with the efforts in the area of IAS 39 - Financial Instruments and IFRS 8 - Segment Accounting. In this...

This post specifically discusses some key potential risks with inventories 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 inventories for these specific risks. ...

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...