Updates

Posted Friday, August 14, 2026

$9.4 Billion in tariff Refunds, to date

Calcbench explains how companies are using US GAAP and company extension concepts to disclose IEEPA refunds. Read more.

Posted Thursday, August 6, 2026

Newsletter for the Reporting Standard of Business and Government

July, 2026 Joe Ferguson, President, The Civic Federation, to keynote GovFin 2026, a virtual conference for government finance officers. Before joining The Civic Federation in 2023, Joe Ferguson was inspector general for the City of Chicago from 2009 to 2021, appointed by former Mayor Richard M. Daley and twice reappointed by former Mayor Rahm Emanuel. […more]

Posted Monday, July 27, 2026

Catching Up on Tariff Disclosures – IEEPA

This post addresses how to find out what companies are disclosing as specific refund amounts they’re seeking or have already received per the Supreme Court’s block of the use of the International Emergency Economic Powers Act (IEEPA). Read more.

Posted Thursday, July 9, 2026

Bank Loan Loss Provisions and How to Get Them

This post addresses how to find evidence that bank customers — consumer and commercial borrowers alike — are under rising credit stress systematically, across the sector. Read more.

Posted Tuesday, July 7, 2026

June 2026 Newsletter

Posted Wednesday, July 1, 2026

Nike’s Fancy Footwork With Tariffs

Find out how tariff refunds led to sharp jumps in gross profit, pretax income, and net income. Read more.

Posted Sunday, May 31, 2026

May 2026 Newsletter

May, 2026 SEC Division of Economic and Risk Analysis (DERA) renamed offices. The Office of Data Science has been renamed the Office of Advanced Analytics and Artificial Intelligence to “more accurately represent its dedication to enhancing analytical and artificial intelligence capabilities across the Commission.” The Office of Structured Disclosure has been renamed the Office of […more]

Posted Saturday, May 30, 2026

Cash Cycle for Clothing Shops

Understanding the concepts retailers report as liquidity metrics, specifically their cash conversion cycles. The “CCC” lets analysts understand how well a company manages its inventory, collections, and payments; which is an important metric to know if you follow the apparel business. Read more.

Posted Wednesday, May 27, 2026

Measuring the MAG Effect on Q1 Earnings

Find out to what extent overall corporate financial performance for Q1 is the result of performance of the Magnificent Seven. Read more.

Posted Monday, May 11, 2026

April 2026 Newsletter

April, 2026 SEC announced proposed amendments for optional semiannual reporting. The Securities and Exchange Commission (SEC) announcement about the proposal and amendment explained that it would give public companies the option of filing semiannual reports in lieu of quarterly reports to meet their interim reporting obligations under the federal securities laws. Under the proposal, the […more]