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 ...

When a public company issues a financial statement, everything needs to be clear and well-understood by everyone reading it. To ensure this, it’s paramount to have a baseline for reporting. That’s ...

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 ...

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, ...

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 ...

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 ...