Being Public and Reporting
Writing an Effective MD&A
An overview of the MD&A and 8 strategies to help you write a more effective one.
Key Performance Indicators
KPIs are powerful tools for measuring performance. Learn how to choose KPIs and report them in your MD&A.
Segment Reporting Overview
This article will help your company identify reportable segments and prepare the proper disclosures related to operating segments.
ASC 606 Adoption Considerations
The deadline to implement ASC 606 is coming quickly. Here are a few things to consider as you navigate the new revenue recognition standard.
Stock Options 101 (for Employees)
This article provides an easy-to-understand overview of how stock options work and why startups use them.
Quarterly Reporting
Quarterly reporting is critical for public companies. Learn the requirements and best practices for efficient quarterly reporting in your S-1 and 10Q.
Accounting for Stock Compensation
This article moves beyond the basics of stock compensation (including stock options) and touches on the accounting complexities associated with stock compensation awards.
Restatement Effect and Prevention
This article gives an overview of financial restatements, including types of restatements, public reactions, and methods to prevent them.
ASC 842: Impacts and Practical Guidance for Lessees
This article explores and compares the old and new lease accounting standard. Learn how a lessee properly accounts for leases under the new leasing standard
Regulation Fair Disclosure (Reg FD)
This article introduces Reg FD and summarizes industry professionals’ insights on how to make sure public companies are Reg FD complied.
Equity Compensation: Restricted Stock Units vs. Restricted Stock Awards
Before determining how to compensate employees, learn how restricted stock units and awards are accounted for and the tax implications for your business.
Transfer Pricing
A well-planned and economically supportable transfer pricing policy can have a large impact on a company’s profitability. Learn about the current issues and potential solutions for transfer pricing in our digital world.
Acquisition Decision Making
Before you decide to acquire another company, be sure to carefully identify synergies and consider how to avoid your cognitive biases that could destroy value.
Asset vs. Stock Acquisitions
Learn to understand the tax and economic differences between transaction structures for your next M&A negotiation.
Shareholder Activism
Understand shareholder activism and learn how you can prepare for activism as a pre-IPO company.
The New Pressures of a Public Company
The day of the IPO is only the beginning for a public company. After the IPO there are a variety of new pressures, requirements, regulations, and relationships that a public company needs to be aware of to be successful.
Guide to ESG reporting
ESG reporting can seem like a daunting task, but it doesn’t have to. Learn the basics in this article.
The Negative Abnormal Performance of IPO Stocks
Some IPO stock prices have been shown to have negative abnormal performance. This article summarizes the research that has been done to explain this.
Delisting and Deregistering - When and Why
Almost half of the small cap companies that go public are no longer public five years later. This article explains what can happen to public companies after the IPO, including the circumstances where companies may be delisted, or choose to deregister with the SEC.
The Audit Committee
Understand the role of the audit committee and how to establish an effective committee.
Insider Trading: Types, Consequences, & Avoidance
Education on the main forms of insider trading and their consequences can prove to be the best preventative tool for your company.
Corporate Social Responsibility Initiatives
Corporate responsibility initiatives are an important part of modern-day business management. Learn in this article about common pitfalls and best practices to help improve the quality of your CSR initiatives.
How to Explain a Stock Split to Employees
Stock splits can be a challenging thing to explain to employees. Find out more about how you can facilitate this conversation.
Seasoned Equity Offerings vs. Secondary Offerings
Learn the differences between a seasoned equity offering and secondary offering and how these differ from an IPO.
The Proxy Statement
The proxy statement, also known as DEF 14A, is a SEC mandated filing required for public companies that has a lot more information than many people realize.
Crypto Assets and Fair Value Measurement
Discover the impact of the Financial Accounting Standards Board's ASU 2023-08 on crypto asset accounting and disclosure. Learn how this update addresses fair value measurement, transparency, and international reporting consistency, shaping a more accurate depiction of crypto asset economics and financial reporting practices.
10-K Filing Item 5: Market for Securities
Embarking on the Form 10-K filing journey for the first time? Understand the complexities of Item 5 disclosure, especially for Emerging Growth Companies (EGCs) and Smaller Reporting Companies (SRCs), with insights on market equity, stockholder matters, and issuer securities. Explore the nuances of regulatory requirements and implications for EGCs and SRCs in this comprehensive guide.