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How ‘free’ is your ‘free cash flow’?

Back in January, Alphabet decided to take the high ground in its reporting by including Stock Based Compensation (SBC) within its adjusted ‘non-Gaap’ earnings’. As a bit of an old chestnut for analysts and portfolio managers and something the IASB has mandated to be included in IFRS reporting since 2005, it was perhaps no surprise […]

Alphabet to recognise stock compensation as an expense – only a decade late!

It’s good to see Alphabet (Google) take the accounting high ground and finally concede what should be obvious; that stock compensation is a “real cost of running our business” and henceforth will be expensed as such within its ‘adjusted’ earnings analysis. As such, the group is bringing its ‘adjusted’ earnings in line with those already […]