Musings on Markets

FEBRUARY 27, 2022

Income from financial holdings (including cash balances, investments in financial securities and minority holdings in other businesses) are added back, and interest expenses on debt are subtracted out to get to taxable income. The numbers yield interesting insights.

Hurdle Rate 80

Hurdle Rate Investments Accounting Entertainment 80

Musings on Markets

JULY 14, 2021

Between 1897 and 1905, for instance, Westinghouse Electric & Manufacturing neither published an annual report, not held a shareholder meeting. It is worth remembering that the reason that we have 10-Ks and S-1s at companies is for shareholders, interested in investing in the company, not regulators, consumers, accountants or lawyers.

GAAP 52

GAAP Forecasting Accounting Numbers 52

CFO Talks

DECEMBER 26, 2021

So that’s climate change reporting, where it seems that the world’s investors would stop investing in your company, if you do not issue a progress report on how to get your company to net zero. As they move from manufacturing to retail, to the service industry, they get this experience that they need to be at the pinnacle.

CFO 40

CFO Profit and Loss Finance Accounting 40

Musings on Markets

OCTOBER 6, 2023

The Value of Intangible Assets Accounting has historically done a poor job dealing with intangible assets, and as the economy has transitioned away from a manufacturing-dominated twentieth century to the technology and services focused economy of the twenty first century, that failure has become more apparent.

Valuation 104

Valuation Profit and Loss Accounting Investments 104

CFO Talks

DECEMBER 26, 2021

South African-born Daniel Raubenheimer is a passionate MBA graduate with cross-functional experience in tech, FMCG and manufacturing, he’s now CFO at Silon in Atlanta, USA, a leading producer of technical compounds and polyester staple fibres. Before moving here, I worked for our company as a controller.

Manufacturing 75

Manufacturing CFO Budgeting IFRS 75

Musings on Markets

OCTOBER 19, 2021

The net effect is that investors feel more confused now, when investing in companies, than ever before, even though the push towards more disclosures has ostensibly been for their benefit. As we look at the explosion of disclosures around the world, there are many obvious culprits. One size (does not) fit all!

Profit and Loss 70

Profit and Loss Accounting Numbers IFRS 70

Bramasol

DECEMBER 14, 2023

From an enterprise perspective, the adoption of new Gen-AI applications has triggered a flood of new initiatives and investment. Consolidation will help companies to benefit from their investments they’ve already made in sustainability disclosures while reducing the ‘alphabet soup’ of sustainability disclosures." trillion to $4.4

Technology 90

Technology SAP IFRS Compliance 90

Onplan

NOVEMBER 30, 2022

Key features — The top features each platform is known for or has invested in. Since Workday acquired Adaptive Planning, they’ve invested a lot in making the two systems work well together. Automated reporting also enforces compliance with GAAP and IFRS standards. Some clients have reported implementations of over a year.

Financial Planning and Analysis (FP&A) 52

Financial Planning and Analysis (FP&A) Budgeting Forecasting Planning 52