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Valuations, impairments spark more class actions than revenue recognition

CFO Dive

Until last year, revenue recognition had been the most common GAAP violation alleged since Cornerstone first began tracking the class action suits in 2019.

GAAP 177
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SEC accepts crypto update to GAAP taxonomy

CFO Dive

The accounting changes come as crypto-asset valuations have taken a beating and drawn increasing regulatory scrutiny.

GAAP 143
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Navigating the Path to an IPO for middle-market companies in 2025

E78 Partners

Strong public market valuations in key sectorsespecially technology and healthcareare attracting growth-driven businesses. Non-GAAP Measures and Key Performance Indicators (KPIs) Non-GAAP financial measures and KPIs play a crucial role in shaping investor perceptions and demonstrating a companys value proposition.

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Forecasting Future Fraud: Q&A With Joanne Horton Of Warwick Business School

Global Finance

Their initial response was to increase their human intervention in 2008: They changed their inventory valuation assumption, their revenue recognition assumptions, and a few other things. Horton: If they have an IPO, theyll be big firms, and theyll follow International Financial Reporting Standards or US GAAP. Horton: Heres one.

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Updated Accounting Standards for In-Kind Donations (2022)

The Charity CFO

So now is the perfect time to make sure you report in kind gift donations in compliance with GAAP standards in 2022. The changes to in kind donation reporting are specifically for organizations that follow generally accepted accounting principles (GAAP) in preparing their financial statements.

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Parallel Accounting is a Key Tool for Global Companies with Multiple Reporting Requirements

Bramasol

For example, a company with branches doing business in the United States and the European Union will need to comply with both GAAP and IFRS accounting principles. The account-based approach uses account logic identifiers to assign accounting principles, such as using unique prefixes to determine which accounts use IFRS vs GAAP principles.

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Invisible, yet Invaluable: Valuing Intangibles in the Birkenstock IPO!

Musings on Markets

The resulting debate among accountants about how to bring intangibles on to the books has spilled over into valuation practice, and many appraisers and analysts are wrongly, in my view, letting the accounting debate affect how they value companies.

Valuation 126