The astonishing proliferation of non-GAAP earnings - reported by 90% of S&P 500 companies, according to a recent Seeking Alpha article - is a symptom, not a solution to GAAP's shortcomings. It's a ...

Product warranties present manufacturers with a bit of a conundrum. The warranties offered on a product are a part of what the customer purchases when he decides to buy the product in the first place.

Understanding whether to capitalize or expense costs can keep your financial statements in accordance with generally accepted accounting principles (GAAP) and you out of trouble with the tax ...

Michael Kwatinetz is a managing partner with Azure Capital Partners, an early stage venture capital firm. Kwatinetz has a Ph.D. in mathematical modeling and an MBA in accounting; he is also a ...

Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle. Yarilet Perez is an experienced ...

There have been questions recently as to where and how investors can check out those to whom they entrust their money. The best Internet site for this purpose is BrokerCheck.com. While not infallible, ...

The astonishing proliferation of non-GAAP earnings is a symptom, not a solution to GAAP's shortcomings. But the drawbacks of non-GAAP earnings are serious. In my new book (with Feng Gu), we propose a ...