Professor Elam
Accounting & Investing Info for San Antonio A & M
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Category: Financial Acct
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Wed Jan 28 2015 Here is a paper from FEI on the new Revenue Recognition Standards.
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Wed Jan 28 2015 This article does a good job of explaining how a stronger dollar forces Apple to take the hit on its statements. What I do not understand is why Apple is not hedging its currency risk. On you syllabus I have a link to the CME Derivative Handbook.This would be a good time…
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Thursday Jan 7 2015 Cyber security and internal control will be lead issues with the SEC this year. I expect a sectino on cyber security will become mandatory in annual reports.
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Tuesday Nov 2 2014 Russia is now about the same size economy wise as Spain. Considering one in four Spainards are unemployed that is hardly good news.\ The article includes a good table on world economies. Between the sanctions from invading the Ukraine the 30% drop in the price of oil the drop in the…
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Thursday Jov 27 2014 Companies are preparing for new lease rules. As the article states, leases for more than one year will have to be on the balance sheet. Many accounitng rules are being changed and this is oe of them. It will require a re write of Chapter 15 in the spiceland intermediate text. A…
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Monday Nov 17 2014 Liam Denning provides a good example of financial analysis in today's WSJ. Pro Quest Link to Article is Here To access Pro Qust Wall Street Library On Line Database A-Z Choose W for Wall Street Journal Pro Quest Input article name He examines the potential outcome of Halliburton taking over Gaker Hughes. …
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Weekend Nov 15 2014 Halliburtonis in talks with Baker Hughes BHI. Now the talks turn hostile. I have urged students to read for contextual understanding. ere is a good example. The freindly talks may take an unfriendly turn as HAL owns some BHI stock and can make Board nominations. And as the article says, is this…
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Weekend Nov 15, 2014 Here is an article on Hertz, Movado, and HAL and Baker Hughes BHI. Movado slashed its outlook for Q3, Q4, and 2015. Their brand is not selling well. MOV The stock fell 360% fRiday this is is a weekly chart for perspective. FOSL Fossil makes their own as well as m. Kors,…
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Monday Nov 10 2014 Amazon is benefitting from the trend to more on line shopping. We recently reproted on the accounting errors at Tesco. Now Tesco is losing sales to Amazon as well. When it rains it pours. Related articles Tesco's finances at 'worst point in history', says analyst – video
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Monday Nov 10, 2014 A Democrat and Repuclican Congressman have an article in today's WSJ. It suggests that the cost of calculating lease libaility and the addition of that debt to balance sheets will cause loan rates to be accelerated An independent study suggests this might cost 190,000 jobs and shrinkthe economy by $27.5 billion annually. Thus…
Professor Elam 