February 2014 archive

Recovering Investor Confidence After a Restatement

When a financial restatement is necessary, it is not surprising that investors will take some time to regain trust and give full credit to future earnings announcements.  A recent study, developed through a collaboration of professors from Singapore Management University and Boston College, suggests that the three quarter rebuilding period described in prior research may be …

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Permanent link to this article: http://betweenthenumbers.net/2014/02/recovering-investor-confidence-after-a-restatement/

IRS rules on sales-based royalties treatment

The IRS has determined that for sales-based royalties for tax years ending on or after January 13, 2014, taxpayers can either allocate sales-based royalties entirely to property sold and include those costs in cost of goods sold or allocate sales-based rolaties betwen cost of goods sold and ending inventory using a facts and cirucmstances cost …

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Permanent link to this article: http://betweenthenumbers.net/2014/02/irs-rules-on-sales-based-royalties-treatment/