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About Cristian Carbonilla

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So far Cristian Carbonilla has created 6 blog entries.

Clay Tokens – UAFRS vs AR Monthly Highlights | June 30, 2021

This month, we turn to another all-time great value investor the co-founder of legendary hedge fund Baupost Group, Seth Klarman—for his take on financial reporting deficiencies in general and the focus of this month’s report… inflation or more accurately, currency devaluation

Clay Tokens – UAFRS vs AR Monthly Highlights | April 30, 2021

I recently had a wonderful conversation with Ralph Nach. Ralph is a former co-author of the Wiley GAAP Guide. He teaches continuing professional education courses for practicing CPAs on many of the most difficult and complex accounting topics. Ralph was also one of the very first members of the UAFRS Advisory Council for Uniform Accounting.

Valens Research – UAFRS vs As-Reported Monthly Highlights | February 28, 2021

No industry is free from the inconsistent rules of GAAP accounting that create extensive distortions from economic reality. In this issue, we highlight a chemicals company, a payroll servicer, and a diversified industrial conglomerate. Everything from net earnings to total assets is calculated in ways that seem almost arbitrary under Generally Accepted Accounting Principles.