Berkshire’s Ownership of Occidental Exceeds 20%
Accounting treatment for 20% positions has varied over the years, as we can see from the cases of BNSF, Moody's, DaVita, KraftHeinz, and American Express ...
Berkshire Hathaway’s Distorted Quarterly Results
Accounting rule changes introduced in 2018 have distorted the analytical value of Berkshire Hathaway's quarterly net income. Operating income is a more useful measure ...
Berkshire’s Investment Write-Downs: “Gotcha Moment” or Difference of Opinion?
It should come as no surprise to careful readers of Berkshire Hathaway's financial statements that the company recorded an "other-than-temporary impairment loss" of $938 million in the fourth quarter of 2010 related to declines in the market value of certain ...
Harness Technology to Stay Informed During Earnings Season
As we move into the height of third quarter earnings season, many investors may feel overwhelmed when it comes to staying on top of earnings announcements for portfolio companies and investment candidates. Without a solid system for keeping abreast of ...