Sentences with phrase «analyst objective benchmarks»

Only in the business approach is the old Pervasive Principle understood, that any accounting number, book value or reported EPS is useful only insofar as it gives the analyst objective benchmarks, not the truth.

Rather, it gives the analyst objective benchmarks which the analyst then uses to determine his or her views as to what economic reality is.

Not exact matches

Financial statements, whether issued under Generally Accepted Accounting Principles (GAAP) or the International Financial Reporting System (IFRS) provide the analyst with vital Objective Benchmarks, not Truth.

GAAP accounting by Toyota Industries and GAAP accounting for debt on the balance sheets serve as two examples of how GAAP provides the Third Avenue analyst with objective benchmarks and how the Third Avenue analyst uses those objective benchmarks to get at his or her version of truth and accuracy.

However, GAAP book values frequently are objective benchmarks, enabling an analyst to more accurately estimate NAV.

For FF, GAAP in the U.S. is an essential disclosure tool, the best objective benchmark available to the OPMI analyst in the vast majority of cases.

GAAP and GAAP - like financial statements are virtually the only quantitative objective benchmarks available to the analyst in the vast majority of situations.

It is the analyst's job to take these objective benchmarks and use them as tools to help him or her determine his or her version of what economic truth might be.

Purchase goodwill acts as an objective benchmark helping the analyst decide on management skills in the «resource conversion» area.

The value analyst uses these objective benchmarks to ascertain his or her determinations of what economic reality is.

Here the GAAP numbers serve as the one essential objective benchmark which the analyst uses as a tool to assist in determining his or her version of reality.

IDFA will establish standards for certification of divorce financial analysts that are objective, reliable and meet and current benchmarks for certifying bodies.