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Tag: Tariffs

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Tariff Refunds: A Tale of Two Accounting Approaches

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Last month we looked at the prickly issue of how companies are accounting for tariff costs. The accounting questions on the other side of that ledger—what do you do when you might get your money back?—turn out to be equally thorny. After th...

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Companies Take Different Routes on Tariff Adjustments to Exec Pay

diverging paths

Tariffs didn’t just hit company earnings last year. They also hit the performance metrics that determine executive bonuses. This has forced compensation committees to make uncomfortable calls about whether to ignore the impact of tariffs in...

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Companies Take Three Approaches to Tariff-Refund Disclosures

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The Supreme Court decision nixing tariffs imposed under the International Emergency Economic Powers Act (IEEPA) created an immediate question: who gets the money back? The Court stayed away from that thorny issue, and later rulings from the...

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Guidance “Resets” Gain Momentum in Corporate America

rollercoaster gaining momentum

Although most consumers don’t know what Fiserv is, the chances are good that they’ve used its financial technology. The company processes payments on everything from pumps at gas stations to ride-sharing apps. Investors, however, may know F...

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Corporate Statements Hint at Effects of Recent Immigration Policies

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As the new immigration policies that accompanied President Donald Trump’s return to office in January continue to take shape, U.S. companies are getting a better idea of how the measures will affect their businesses. In risk disclosures and...

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