Consider the dramatic shift in the types of assets that create market value. According to Ocean Tomo, a consulting firm focused on intellectual capital, physical assets (plant, property, and equipment) made up more than 80% of the market value of the S&P 500 in 1975. Today, the majority of market value is made up of intangible assets (networks, platforms, intellectual property, customer relationships, big data) more than physical assets. MORE

Large companies rarely face this growth killer since most of them maintain deep cash reserves, have access to the financial markets, and possess the financial discipline to react long before a crash. Midsized companies need to be far more cash-conscious — even penurious — when their markets go sour. economy (especially the real estate market) fell off the end of the table. Operational meltdowns can devour a midsized company’s cash. MORE

Still others hope to create market barriers for global companies — a form of digital protectionism. follows Generally Accepted Accounting Principles (GAAP), developed through a rules-based approach. Philippe Intraligi/Getty Images. Many governments are currently rethinking their policies regarding cross-border data flows. MORE

FInally, the latitude afforded corporations in reporting profits distinctively to capital markets and tax authorities undercuts the credibility of the tax system and sows confusion and scope for opportunism for our managers. 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. MORE

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. HBR STAFF. Germany, Switzerland, and Japan are now in negative interest rate territory. So are Denmark and Sweden. And U.S. treasuries have hit all-time lows. MORE

In recent years, investors have learned that defining the market value of a firm cannot just be based on finances. GAAP and FASB standards require financial reporting of earnings, cash flow, and profitability – all measures that investors have traditionally examined. But recently, these financial outcomes have been found to predict only about 50% of a firm’s market value. Financial markets Performance measurement Leadership MORE

On June 25, 2018, Facebook lost market capitalization of more than $100 billion in just two hours of trading after it announced its quarterly performance, despite exceeding analysts’ earnings forecasts. When multiple players compete for the same space, revenues indicate the progress towards achieving market leadership that creates the dominant protocol for industry partners, suppliers, and customers. (In Finance & Accounting Financial markets Technology Digital Article MORE

Neustar’s MarketShare software makes it possible for customers to measure the effects of their marketing programs and compare them to other firms. At the same time that data mirrors and scoring have emerged in the corporate world, capital markets are becoming increasingly interested in the analysis of alternative data sets. Active investors such as hedge funds seek to outperform the market and index providers. Market research Technology Digital Article MORE

And you can market your events on social media directly from within the application. They produce the GAAP principles which state how non-profits should have a fund accounting system in place. Topics include strategy, monitoring, execution, and smart marketing. MORE

The market caps of just four companies, Apple, Alphabet, Amazon, and Microsoft, now exceed $3 trillion. Their combined assets of $944 billion are an order of magnitude lower than the combined assets of $7,700 billion of the largest 3,177 companies in 1986, when the aggregate market capitalization reached $3 trillion for the first time. CFOs of these companies themselves admit that they cannot justify their market capitalizations based on traditional metrics. MORE