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Accounting 101: Levels of Assurance 

A financial expert’s analysis is only as reliable as the data it’s based on — and all financial statements aren’t created equal. The term “assurance” refers to how confident (or assured) you are that a company’s financial reports are re...
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Goodwill in a Bad Economy

In today’s volatile economy, many businesses and non-profits have been required to write down the value of acquired goodwill on their balance sheets. Others are expected to follow suit — or report additional write-offs — in 2022. To the extent ...
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Restating Financial Results

In the first half of 2021, there was a surge in financial restatements. The reason relates to guidance issued by the Securities and Exchange Commission (SEC), requiring special purpose acquisition companies (SPACs) to report warrants as liabilities. ...
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