Compliance and GAAP - Leadership Digital

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Compliance

GAAP

Why We Need to Update Financial Reporting for the Digital Era

Harvard Business

JUNE 8, 2018

In the meanwhile, companies increasingly resort to provision of proforma and non-GAAP reports, even though this practice is looked down upon by the SEC and is opportunistically misused by a few companies. Analysts increasingly rely on non-GAAP metrics. This is an outcome of the growing divergence between what companies consider as value-creating metrics and those reported as profits in the GAAP. Martin Konopka/EyeEm/Getty Images.

GAAP

GAAP CFO Discounted Cash Flow Payback Period

The U.S. Corporate Tax Code Is Broken. How Should We Fix It?

Harvard Business Review

MAY 23, 2013

The second and third questions raise enforcement and compliance issues — for the second question, things are clear. On Tuesday, Apple CEO Tim Cook testified in front of the Congressional Permanent Subcommittee on Investigations as a part of their look into the company''s corporate tax practices — according to Sen. Carl Levin, the chairman of the committee , "Apple successfully sought the holy grail of tax avoidance.

Intangible Assets

Intangible Assets GAAP Incentives Offshoring

Why We Need to Update Financial Reporting for the Digital Era

The U.S. Corporate Tax Code Is Broken. How Should We Fix It?

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