About Cristian Carbonilla

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So far Cristian Carbonilla has created 13 blog entries.

Clay Tokens – UAFRS vs AR Monthly Highlights | December 21, 2021

In our most recent issue, we highlighted how M&A accounting violates the matching principle and misrepresents economic reality by consistently underreporting the profitability of an acquired company. This causes multiperiod distortionsin the acquiring firm’s income statement.

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.