
To adjust or not to adjust? That’s the key question for companies when presenting their accounts. There’s been an increasing tendency for companies to focus on adjusted ‘non-GAAP’ (Generally Accepted Accounting Principles basis) numbers instead… Read the article

Retailers on the margin
Consumers are a demanding bunch. They want more choice, convenience and above all, a great customer experience. Yet they don’t want to pay more for the privilege! Satisfying the modern customer poses considerable challenges to… Read the article

When the oil price began its steep descent in autumn 2014 it was heralded as the equivalent of a tax cut for the US consumer. Estimates suggested that cheaper gasoline would add an extra US$1,500… Read the article