Category: Strategic finance

Hardware is dead in Silicon Valley. (Not)

A recent PBS documentary on the roots of Silicon Valley was really a story about Fairchild Semiconductor and the birth of the microchip industry. However, over the past 10 years, the Valley has continued to transform, bec…

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Evaluating an acquisition target: pay attention to the gray areas

What’s more shocking: HP’s $8.8 billion (yes, billion!) impairment charge recorded in its recently completed fourth quarter, or the fact that it blames the charge on the “accounting improprieties and disclosure failu…

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Time for a heart-to-heart with your audit firm?

In my pre–Sarbanes-Oxley days, I worked with companies where it was tough to get audit committee members to attend meetings, and many of those meetings were check-the-box exercises without real value. The Sarbanes-Oxley …

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Bucking tradition: is stock-based comp expense a worthy performance measure for Facebook?

U.S. accounting standards require companies to recognize expense based on the fair value of the stock-based compensation awards issued to employees; most commonly these are stock options and restricted stock units. Some kn…

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Equity compensation: the devil is in the details

Equity compensation can be a significant factor in attracting and retaining talent. Lately a lot of attention is being given to effective compensation strategy, investor expectations and shareholder dilution. Philosophies …

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‘Investing in the business’ doesn’t have to mean embracing chaos

Have you ever been at a well-controlled company and heard at a company meeting that the board wants to accelerate the company’s development by “investing in the business”? These days, statements like this send shiver…

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No crystal ball? No worries—AICPA report crowdsources the future

What lies just around the corner? What skills do you need to be successful tomorrow? My crystal ball isn’t any less fuzzy than yours, so I turned to the AICPA report, CPA Horizons 2025, which provides excellent advice ab…

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New report: The dynamic company’s guide to thriving in Silicon Valley

RoseRyan’s nearly 20 years of helping Silicon Valley companies have shown us a thing or two about what it takes to make it here. We didn’t want to keep all that insight to ourselves, so we’ve compiled some of our bes…

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On the menu: IFRS and “diet” IFRS

Ever thought moving to International Financial Reporting Standards (IFRS) would make financial reporting easier for small private companies? Think again. In 2009, after several years of due diligence, the International Acc…

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