Harvard Business Review

JUNE 8, 2018

Since then, we interviewed several chief financial officers (CFOs) of leading technology companies and senior analysts of investment banks who follow technology companies. Analysts increasingly rely on non-GAAP metrics. We asked: (i) what makes the valuation of digital companies more challenging?;

Report 8

Report GAAP Net Present Value CFO 8

Harvard Business Review

AUGUST 3, 2018

In a follow up HBR article , we interviewed several chief financial officers (CFOs) of leading technology companies and senior analysts of investment banks and distilled seven key insights from those discussions. Because investors consider these non-GAAP numbers to be value-relevant, we propose a more direct way for them to be calculated.

Report 8

Report GAAP Company Proposal 8

Harvard Business Review

AUGUST 30, 2018

In India, where the number of digital payments is growing over 30% annually , the central bank has ruled that digital payment enablers must ensure that all payments data be stored only on servers within India. India’s finance ministry has proposed such an approach to the central bank. In contrast, the U.S.

Supply Chain 9

Supply Chain Globalization GAAP Policies 9

Harvard Business Review

MAY 8, 2014

Cash revenues were indeed $200 million for the year, but the correct GAAP net revenues were only $30 million and profit was $2 million. That enabled the company to find a new lender who refinanced $25 million in bank debt. It also helped the company fund a key acquisition. That meant that “patient money” was invested in the firm.

Crisis 8

Crisis CFO GAAP Banking 8

Harvard Business Review

JULY 28, 2016

As the market, including customers, employees, and investors, shifts the mix of what is done and what is consumed, this most important and commonly used economic indicator, along with Generally Accepted Accounting Principles (GAAP), tells a concerning story. But when you take a closer look, a customer surplus is emerging.

GDP 8

GDP Wilde Intangible Assets GAAP 8