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How Alpha Hides in GAAP Accounting: Return on Equity

CFA Institute

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

GAAP 52
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Are Your Compliance Processes Keeping Up with Evolving Audit Requirements?

Bramasol

Overview of the PCAOB and AICPA The Public Company Accounting Oversight Board (PCAOB) is a regulatory body established by the Sarbanes-Oxley Act of 2002 in response to corporate accounting scandals like Enron and WorldCom.

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Digital acceleration to drive finance leadership in 2022

Future CFO

What does this mean to the finance and accounting team of 2022? Increasingly more Finance & Accounting (F&A) functions will adopt a hybrid work model in which CFOs provide the tools to finance staff to productively work from anywhere. CFOs are the logical candidate to lead the ESG initiative.

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What is Net Book Value?

The Finance Weekly

This accounting principle offers an insightful perspective into a business's worth , underlining the importance of financial reporting in today's market dynamics. The concept of NBV stands out as a fundamental metric for both accountants and business professionals. What Is Net Book Value?

GAAP 52
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The most and least complex jurisdictions for financial compliance in APAC

Future CFO

China’s financial environment is the region’s most complex, followed by Vietnam, South Korea, Malaysia and Indonesia, according to TMF Group’s report titled Accounting & tax: The global and local complexities holding multinationals to account. However, APAC and EMEA take a much more localised approach.

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Refreshing Revenue, the Cash Conversion Cycle, and Free Cash Flow

CFA Institute

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

GAAP 52
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Don’t Overlook Accounting Comparability

CFA Institute

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