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Long SEC Reviews Quarterly Update # 6
Long SEC reviews reflect ongoing regulatory concerns over a company’s financial disclosures or accounting practices, signaling potential risks or…
9 hrs ago
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Olga Usvyatsky
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Long SEC Reviews Quarterly Update # 6
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June 2025
Tariffs, inventory accounting, and non-GAAP metrics: which non-GAAP metrics are misleading?
As companies navigate tariffs-related disclosure challenges, they should be mindful in adjusting for tariffs in their non-GAAP presentations - or risk…
Jun 30
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Olga Usvyatsky
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Tariffs, inventory accounting, and non-GAAP metrics: which non-GAAP metrics are misleading?
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SEC Compensation Recovery Rule: Restatements and Related Clawbacks, Quarterly Update # 1
A quarterly review of compliance trends, SEC comment letters, and the complexities of recovery analysis
Jun 18
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Olga Usvyatsky
3
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SEC Compensation Recovery Rule: Restatements and Related Clawbacks, Quarterly Update # 1
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Despite the name, companies use accounting tactics that assign a lot of certainty to UTPs
Companies disclose little, reserve less, and often bet big on prevailing in material tax disputes over uncertain tax positions. Auditors feign concern…
Jun 9
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Olga Usvyatsky
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Francine McKenna
2
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Despite the name, companies use accounting tactics that assign a lot of certainty to UTPs
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May 2025
SEC comment letters, auditor changes, and Tesla's accounting tweaks
A departure from the usual deep dive to spotlight emerging trends in SEC comment letters, red flags in auditor resignations, and Tesla's accounting…
May 29
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Olga Usvyatsky
7
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SEC comment letters, auditor changes, and Tesla's accounting tweaks
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Red Flags in Amended Annual Reports - Quarterly Update #6
Amended annual reports deserve investor's attention because they often deliver bad news.
May 14
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Olga Usvyatsky
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Red Flags in Amended Annual Reports - Quarterly Update #6
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April 2025
Tesla’s non-GAAP crypto adjustment raises a timing question
Tesla's adjustment for crypto losses eliminates the impact of the new FASB crypto accounting standard. But that’s not what happened when there were…
Apr 28
•
Olga Usvyatsky
and
Francine McKenna
3
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Tesla’s non-GAAP crypto adjustment raises a timing question
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When auditors are bypassed: annual reports filed without an auditor's consent or opinion
This analysis focuses on risks involved in filing annual reports without an auditor consent or opinion
Apr 21
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Olga Usvyatsky
3
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When auditors are bypassed: annual reports filed without an auditor's consent or opinion
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Long SEC Reviews Quarterly Update # 5
Long SEC reviews reflect ongoing regulatory concerns over a company’s financial disclosures or accounting practices, signaling potential risks or…
Apr 13
•
Olga Usvyatsky
3
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Long SEC Reviews Quarterly Update # 5
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Archer-Daniels-Midland (ADM) cuts executive pay amid accounting investigations
How Archer-Daniels-Midland’s Board addressed compensation in light of internal investigation and regulatory probes
Apr 2
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Olga Usvyatsky
2
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Archer-Daniels-Midland (ADM) cuts executive pay amid accounting investigations
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March 2025
Unpacking Tesla’s CAPEX accounting: Reflecting on FT's "mea culpa"
The FT does get full credit for asking great questions. We ask a few more about CAPEX and the gap in US GAAP.
Mar 30
•
Olga Usvyatsky
and
Francine McKenna
6
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Unpacking Tesla’s CAPEX accounting: Reflecting on FT's "mea culpa"
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Answering some questions about Tesla’s CAPEX
Recent writing about Tesla’s PPE spend seemed to raise more questions than it answered. We’ll try to remedy that.
Mar 23
•
Olga Usvyatsky
and
Francine McKenna
7
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Answering some questions about Tesla’s CAPEX
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