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Is swift moving self-governance beneficial?

July 7, 2006

Analysis of:First Movers Step Up The Pace of Governance | www.businessfinancemag.com

In this article, the author glosses over the topic of companies that are quick to enact self governance, and does a thorough job analyzing why public and private companies should step-up with self regulation. Instead of exploring the different reasons/scenarios a company should self govern, this commentary looks at the benefits and consequences for, as the article calls the, “governance first-movers”.

Is daily revenue recognition calculations going too far

July 7, 2006

Analysis of:Red Hat Stock Hammered on Accounting Change | www.eweek.com

Some time ago, in 2004, Red Hat changed its revenue recognition calculation from monthly to daily tabulations for their software product lines. The author speculated why the stock price got punished for the accounting change (anytime a company creates uncertainty about future earnings, the stock price will drop). Instead of asking why the stock took a hit, this commentary asks if this is the correct manner to recognize software revenue.

Solidifying Street Guidance

July 6, 2006

Analysis of:How sales teams are learning the finer points of revenue recognition | www.cfo.com

This article highlights the importance on knowing a company’s revenue recognition policy and the steps to take in training the sales force. As the article points out, this is important to a company in that deals can be proactively structure so they are not challenged and removed from the company’s performance. This commentary goes further in explaining how training can solidify a company’s guidance and keep surprises from occurring at the end of a quarter.

The value of Business Alliances

July 6, 2006

Analysis of:Alliances: How To Get Desired Outcomes | www.businessfinancemag.com

This article explores the area of business alliances, which typically can be described as something between a joint venture and a sales agreement. The author does a good job highlighting the typical shortfalls and how to minimize the less-than-expected relationship, but does little in putting a value on these type partnerships. Because these type agreements can have an effect on a company’s valuation, and therefore stock price, this commentary attempts to highlight the areas of focus analysts should consider when evaluating these relationships.

Recent developments with Offshore Labor Cost Savings

July 5, 2006

Analysis of:Outsourcing | www.cfo.com

This article delves into a well known and overly written area of investment for many companies, cost reductions in offshore labor. The authors attempt to explore other areas of the P&L effected by outsourcing, but in the end, the article circles back around to cost reductions. This limited article does not address recent cost increases, non-headcount related expenses, or quality management issues. This commentary reviews recent developments of offshore labor in such geographic areas such as India and China.

The real world on continuous auditing initiatives

June 30, 2006

Analysis of:Continuous Auditing Is Here To Stay | www.businessfinancemag.com

This article highlights the importance of continuous auditing through software applications, and interviews a few companies who have implemented this practice in the past few years. The author, however, misses the point of practicality of this exercise for most companies outside of the Fortune 500. This commentary attempts to cast a realistic view of the costs, effort, and timeframe this would take for companies to implement.

Breakdown of the costs of being a public Company

June 29, 2006

Analysis of:The Cost of Being Public | www.cfo.com

This article breaks down the annual cost increase for companies going public in a fairly detailed manner. It does, however, limit the analysis by illustrating only below and above $1B revenue companies. This commentary further reviews the cost breakdown to help explain the recent dip in the IPO market.

The value of Intellectual Property

June 28, 2006

Analysis of:Securitising Intellectual Property : Intangible Opportunities | www.economist.com

The question and risk in financing intellectual property stems from the valuation of such assets. While this form of raising capital is relatively new, the valuation is not. The reason this form of financing comes into question is the methodology of the valuation. This commentary reviews the major shortfalls of valuing IP assets and what analysts need to do when proceeding through this exercise.

The difficulties of converging IASB and FASB

June 27, 2006

Analysis of:A ROADMAP FOR CONVERGENCE BETWEEN IFRS AND USGAAP | www.fasb.org

As the topic of reducing the distance between IASB and FASB standards intensifies, this commentary discusses the practical issues of bringing the different criteria closer together within a short timeframe.

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