Initial Public Offering Considerations
On a year-over-year basis from 2025 to 2026, the number of Initial Public Offerings (IPOs) jumped from 180 to 208 for the first six months, increasing from $27 billion to $137 billion, based on a U.S. Securities and…
How to Account for Bonds
With the global bond market size bigger than many of the world’s biggest economies, it’s important for businesses that sell bonds to understand how to report transactions properly. According to the International Capital Market…
Understanding Accumulated Other Comprehensive Income
According to the Flossbach von Storch Research Institute, 328 of the S&P 500 companies in 2024 had a negative Other Comprehensive Income (OCI) of $4.5 billion…
4 Common Depreciation Methods and Their Uses
4 Common Depreciation Methods and Their Uses Depreciation is the accounting concept that evaluates an asset’s useful life. As the Internal Revenue Service explains, depreciable property – which could include equipment, structures, means of transportation, fixtures, etc. – is examined to see how many years the purchase price can be averaged and “deducted from taxable […]
How to Account for Bolt-On Acquisitions
With over $4 trillion in merger and acquisition transactions happening in 2025, understanding the necessary accounting considerations is essential to see how tax professionals can navigate…
Personal Versus Enterprise Goodwill: What You’re Really Selling
Picture two heating-and-cooling companies at opposite ends of the same town. Same revenue, same trucks, same crew. The first one runs on its owner, a guy who spent 20 years…
Understanding Cost of Goods Manufactured
When it comes to the latest report for March 2026 manufactured goods orders, according to the United States Census Bureau’s May 4 report, the government agency reported a 1.5 percent bump…
Understanding the Benefit-Cost Ratio (BCR)
When it comes to making an informed investment decision, one way is to use the benefit-cost ratio (BCR)…
Understanding the Customer Acquisition Cost (CAC)
The Customer Acquisition Cost (CAC) measures how much a company spends to obtain new, additional customers. Oftentimes, this calculation is used with the customer lifetime value (LTV) metric, that also projects…
Understanding Hidden Values
Companies that have assets on their balance sheet, but the values of those assets aren’t accurately reflected are considered to have hidden value. As part of an investor’s fundamental analysis of a potential investment, it looks…