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

The Finance Weekly

APRIL 6, 2024

NBV – Balance Sheet Relationship NBV plays an essential role, especially in the valuation of Property, Plant, and Equipment (PPE) on the balance sheet. Fair value itself is defined as “an asset’s sale price agreed upon by a willing buyer and seller, assuming both parties are knowledgeable and enter the transaction freely.”

GAAP 52

GAAP Accounting Principles Financial Reporting Accounting Standards 52

Fpanda Club

SEPTEMBER 2, 2021

Both functions are essential in the organization as accounting is supposed to ensure accurate records and data which can be further analyzed by the FP&A team to generate valuable insights and support strategic and operational decisions.

Financial Planning and Analysis (FP&A) 130

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

PYMNTS

JUNE 17, 2016

The Wall Street Journal reported on Thursday (June 16) that accounting rules are taking effect that would ensure that banks would have to report loans going south much earlier than had been done before, which may push reserves higher, eating into profits. The new rules have been issued by the Financial Accounting Standards Board.

Profit and Loss 40

Profit and Loss Banking Accounting Standards Accounting 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

Musings on Markets

JANUARY 5, 2024

That year, I computed these industry-level statistics for five variables that I found myself using repeatedly in my valuations, and once I had them, I could not think of a good reason to keep them secret. Valuation Pricing Growth & Reinvestment Profitability Risk Multiple s 1. Historical Growth in Revenues & Earnings 1.

Valuation 98

Valuation Financial Analysis Analyzing Data Profit and Loss 98

Bramasol

JUNE 10, 2022

In contrast, the ledger-based approach groups all accounts for a particular principle into a non-leading ledger, with all non-leading ledgers then rolling up into a single Leading Ledger. Other key factors include where the company stands with regard to implementing new accounting standards (ASC 606, IFRS 15, ASC 842, IFRS, 16, etc.)

Accounting Principles 85

Accounting Principles IFRS SAP Accounting 85

PYMNTS

JUNE 29, 2018

Separately, Celonis , as reported by Business Insider , also had a Series B funding round, with $50 million in place that brings the valuation of the firm to $1 billion. The company said that new accounting standards will mandate that firms must move leases onto their balance sheets — thus, opening up huge potential for LeaseAccelerator.

Startups 40

Startups Accounting Standards Valuation Treasury 40

CS Lucas

FEBRUARY 10, 2020

Suppose new accounting standard requires certain position to use a different basis of valuation. Treasury accountant should be able to go to the equivalent of an “app store” where he can find the appropriate app for this purpose. From what we’ve discussed, customization is the only, sub-optimal solution. C) Why not Apps?

Treasury 40

Treasury Accounting Standards Valuation Finance 40

Barry Ritholtz

MARCH 21, 2023

But plenty of valuation measures, it has no applicability for price-to-sales. ASNESS: Well, first of all, I’m going to somewhat disappoint you saying we do not take very big bets on views like timing asset classes based on valuation. But I do not recommend trading on just valuation, except that sin a little. ASNESS: Yeah.

Profit and Loss 64

Profit and Loss Valuation Forecasting Investments 64