Fpanda Club

SEPTEMBER 2, 2021

FP&A analyst, in turn, is a promising yet developing profession that can be interesting to graduates with finance, statistics, economics or business degrees as well as to finance professionals from adjacent disciplines. Planning, budgeting and forecasting are linked together forming financial planning processes.

Financial Planning and Analysis (FP&A) 130

Financial Planning and Analysis (FP&A) Corporate Finance Communication Budgeting 130

Future CFO

DECEMBER 31, 2021

The rising interest in ESG investments is prompting the Monetary Authority of Singapore (MAS) to actively pursue sustainable finance in a bid to drive long-term sustainable economic growth. This includes having all financial institutions make climate-related disclosures from June 2022.

Leadership 98

Leadership Finance GAAP Forecasting 98

CFO Talks

JUNE 20, 2022

The International Accounting Standards Board issued new protocols on climate reporting and the interesting distinction there is that there are two sets of protocols or soon-to-be standards, the one is related to climate change and then the other is related to sustainability, which relates to the business efficiencies.

Manufacturing 52

Manufacturing Accounting Standards Auditing Education 52

CFO Thought Leader

MAY 21, 2023

Our goal is to grow and preserve our investors’ capital in really any economic environment, including ones like the challenging one in which we’re sitting today. The SEC Fellows Program, however, was different. “I I thought to myself, ‘Wow!—this

CFO 52

CFO Investments Accounting Accounting Standards 52

PYMNTS

FEBRUARY 5, 2020

For lenders large and small, a new accounting rule could start to tighten lending standards, with the ripple effect of perhaps making credit a bit scarcer. CECL stands for “Current Expected Credit Losses” and replaces the Allowance for Loan and Lease Losses accounting standard.

Accounting 63

Accounting Banking CFO Forecasting 63

PYMNTS

FEBRUARY 5, 2020

For lenders large and small, a new accounting rule could start to tighten lending standards, with the ripple effect of perhaps making credit a bit scarcer. CECL stands for “Current Expected Credit Losses” and replaces the Allowance for Loan and Lease Losses accounting standard.

Banking 56

Banking CFO Forecasting Concentration 56

The Finance Weekly

APRIL 6, 2024

According to prevailing accounting standards and tax regulations, several criteria must be met for an asset to be considered depreciable: Ownership: The asset must be owned by you or your organization. Income Generation: It should be actively utilized in business operations to generate revenue.

GAAP 52

GAAP Accounting Principles Financial Reporting Accounting Standards 52

Planful

JULY 5, 2016

So for a number of years, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have been working to converge their guidelines for revenue recognition. As a result, different industries use different accounting for economically similar transactions.

Budgeting 40

Budgeting IFRS Planning GAAP 40

Future CFO

FEBRUARY 7, 2023

The new insurance reporting standard has been taken effect since January 2023. While the new standard is a profound accounting change, it leaves insurers' underlying economic position and performance unchanged, according to Moody's.

IFRS 52

IFRS Accounting Economics Financial Reporting 52

Future CFO

NOVEMBER 2, 2020

Tax rates, policies and subsidies can also differ depending on whether a location is in a free trade zone, a special economic zone, or a hi-tech industrial development zone, TMF Group noted.

Compliance 40

Compliance IFRS GAAP Accounting Principles 40

Spreadym

JULY 10, 2023

The financial close process, also known as the accounting close process or month-end close, is a series of steps undertaken by an organization to finalize its financial records for a specific accounting period. Deferrals, on the other hand, involve postponing the recognition of revenues or expenses to future accounting periods.

Financial Planning and Analysis (FP&A) 52

Financial Planning and Analysis (FP&A) Reconciliations Accounts Payable General Ledger 52

BlueLight

JULY 30, 2020

Forward In the current economic crisis, business leaders from early-stage startups to large multinational corporations have had to make difficult decisions. In the startup world, unit economics is the new product market fit. Especially in times like these, it’s very important for unit economics to be strong.

CFO 52

CFO Financial Planning and Analysis (FP&A) Strategic Planning Startups 52

PYMNTS

SEPTEMBER 12, 2019

To reflect the upcoming adoption of new accounting standards as well as lower interest rates, U.S. banks have decreased their targets with an economic environment that is changing, the Financial Times reported. CECL will make banks account for expected credit losses in a faster fashion. Multiple large U.S.

Forecasting 49

Forecasting Accounting Standards Treasury Banking 49

CFA Institute

JUNE 2, 2021

Cost of capital is a tenuous concept. Charlie Munger amusingly calls it a “perfectly amazing mental malfunction.”.

Accounting 52

Accounting Performance Measuring GAAP Accounting Standards 52

CFA Institute

DECEMBER 29, 2020

The explanatory power of the financial information reported to investors for market valuation has plummeted in recent decades.

Financial Reporting 52

Financial Reporting Accounting Valuation Performance Measuring 52

CFA Institute

JUNE 11, 2021

A focus on intangible value creation can bring more financial discipline to ESG investments.

Investments 52

Investments Performance Measuring Accounting Standards Economics 52

Musings on Markets

JANUARY 9, 2021

One reason is that these businesses are not only not required to publicly disclose their financial details in most parts of the world, but often follow more malleable accounting standards, making the data less reliable and comparable.

Valuation 52

Valuation Currencies Numbers Corporate Finance 52

CFA Institute

APRIL 5, 2021

GAAP sometimes misrepresents business reality. We can use that fact to generate some alpha.

GAAP 52

GAAP Performance Measuring Accounting Standards Economics 52

CFA Institute

MAY 19, 2021

A key lesson from the "Enron of Germany": If you see something, say something.

Performance Measuring 52

Performance Measuring Accounting Standards Communication Leadership 52

CFA Institute

MARCH 5, 2021

You can find significant alpha in the mechanics that drive GAAP accounting.

GAAP 52

GAAP Accounting Performance Measuring Accounting Standards 52

CFA Institute

FEBRUARY 17, 2021

Can Impact-Weighted Accounting (IWA) help unlock ESG Alpha for investors?

Accounting 52

Accounting Performance Measuring Accounting Standards Risk Management 52

CFA Institute

MARCH 30, 2020

The complexities of accounting for intangible assets and goodwill are not conducive to a quick fix.

Accounting 52

Accounting Performance Measuring Accounting Standards Economics 52

CFA Institute

MAY 18, 2020

Could the predictive models have anticipated NMC’s earnings manipulation and bankruptcy risk?

Performance Measuring 52

Performance Measuring Accounting Standards Risk Management Economics 52

CFA Institute

AUGUST 18, 2020

Low accounting comparability can be costly for both firms and managers.

Accounting 52

Accounting Performance Measuring GAAP Accounting Standards 52

CFA Institute

AUGUST 9, 2019

The next crash may unearth accounting scandals to rival those of Enron and WorldCom, says Sebastien Canderle.

Accounting 52

Accounting Investments Performance Measuring Accounting Standards 52

CFO Talks

DECEMBER 26, 2021

So that you will eventually have the CFO focusing on three reporting areas, the traditional IFRS, then secondly, business efficiencies, and then because of the difficult economic circumstances we are in, the only way that you can still maintain the bottom line is through better efficiencies. The last one is then climate change.

CFO 40

CFO Profit and Loss Finance Accounting 40

Barry Ritholtz

MARCH 21, 2023

ASNESS: Ultimately, the shareholders, I won’t go through all the other subtleties, what’s a little sad is we kind of won the battle in that current accounting standards make you expense stock options and that was a change. RITHOLTZ: They have that. ASNESS: Out of the blue, a pandemic hit. ASNESS: Yeah.

Profit and Loss 64

Profit and Loss Valuation Forecasting Investments 64

PYMNTS

APRIL 11, 2019

Some of the executives who offered testimony sought to paint a picture that lessons have been learned, and that things have gotten better even against the backdrop of slowing economic growth. Some executives, such as Citigroup’s Corbat, said that there should be more “harmonization” among regulatory agencies.

Financial Systems 63

Financial Systems Banking B2C Accounting Standards 63

PYMNTS

APRIL 11, 2019

Some of the executives who offered testimony sought to paint a picture that lessons have been learned, and that things have gotten better even against the backdrop of slowing economic growth. Some executives, such as Citigroup’s Corbat, said that there should be more “harmonization” among regulatory agencies.

Financial Systems 40

Financial Systems B2C Banking Accounting Standards 40