Global Finance

MARCH 2, 2025

Weve got what we think is a rather exciting model, which we describe in a working paper, that helps forecast in advance the likelihood that a firm will go on to commit accounting fraud. So, they change inventory methodology, or they change their assumptions on revenue recognition, and they make it such that they beat these forecasts.

Forecasting 112

Forecasting Auditing Accounting Profit and Loss 112

E78 Partners

MARCH 3, 2025

Strong public market valuations in key sectorsespecially technology and healthcareare attracting growth-driven businesses. Implement budgeting and forecasting processes that withstand market scrutiny. Common non-GAAP metrics include EBITDA, adjusted EBITDA, free cash flow, and revenue growth metrics.

Financial Planning and Analysis (FP&A) 52

Financial Planning and Analysis (FP&A) GAAP Marketing Compliance 52

Cube Software

MAY 11, 2023

Think of pro forma statements as a monetary crystal ball, a guiding financial forecast. The Securities and Exchange Commission (SEC) requires that discrepancies between pro forma and GAAP-compliant financial reports be explained when released to the public. A pro forma invoice is not a type of pro forma financial statement.

GAAP 40

GAAP Financial Planning and Analysis (FP&A) Profit and Loss Accounting Principles 40

Planful

SEPTEMBER 6, 2021

Valuations are a classic example of hole-filled financial reporting. History is riddled with companies that went public based on inflated valuations and false narratives. WeWork expected to offer shares to the public at a $47 billion valuation. If you want to build shareholder trust, start with the data.

Financial Reporting 40

Financial Reporting Valuation IFRS GAAP 40

Musings on Markets

JANUARY 9, 2021

To illustrate, consider a practice in valuation, where analysts are trained to add a small cap premium to discount rates for smaller companies, on the intuition that they are riskier than larger companies. It is very likely that these rules of thumb were developed from data and observation, but at a different point in time.

Valuation 52

Valuation Currencies Numbers Corporate Finance 52

CFO Talks

OCTOBER 1, 2024

IFRS, US GAAP). Valuation and Reporting: Properly recognizing and valuing intangible assets impacts financial statements, investor relations, and the company’s market valuation. Is there a significant difference between US GAAP and IFRS , or are we just being a bit too conservative here in South Africa?

Leverage 52

Leverage Investments Economics Accounting 52

PYMNTS

APRIL 7, 2016

The numbers are non-GAAP, which would indicate a somewhat clearer-eyed picture of what consensus expects, but still, again, we are in uncharted territory as we have only the second decline in the bottom line coming in recent memory. So, valuations are enough to start people thinking or sweating … and possibly, selling.

Forecasting 40

Forecasting GAAP Valuation Marketing 40