UAFRS vs As-Reported Weekly Highlights for December 21, 2016

December 21, 2016

Each week, Valens focuses on several companies that were analyzed in the prior week, where material distortions caused by as-reported GAAP accounting need to be corrected to understand a company’s economic fundamentals.

Company Specific Highlights & Insights

Kellogg Company (K)
Acquisition Intangibles Distortion

Ross Stores, Inc. (ROST)
Operating Lease Expense Distortion

Delphi Automotive PLC (DLPH)
R&D Expense Distortion

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