In order to bring you the best possible user experience, this site uses Javascript. If you are seeing this message, it is likely that the Javascript option in your browser is disabled. For optimal viewing of this site, please ensure that Javascript is enabled for your browser. Grant Thornton Thinking - Grant Thornton LLP

Grant Thornton Thinking

  • Home
  • Grant Thornton Thinking

You want an insightful professional service provider that can add value to your business. Grant Thornton Thinking webcasts, white papers and publications will keep you plugged in to what you need to know about both your industry and the complex regulatory environment you face.

To subscribe to one of our publications use this link.

State CIO survey 

Grant Thornton has joined forces with the National Association of State Chief Information Officers and TechAmerica to survey state and territorial CIOs or their equivalents on their most challenging issues -- from tight budgets to the continual flow of new technologies. Results are based on the responses of 40 participants, or about three-fourths of eligible jurisdictions. The 39-question survey topics ranging from budgeting to emerging technologies.

CFO strategies for attracting, training and retaining accounting professionals 

Today’s complex regulatory and business environment demands more of accounting and finance professionals than ever before. In addition to technical acumen, these professionals must be able to navigate emerging accounting developments and new legislation, as well as demonstrate critical thinking and other soft skills. Attracting, training and retaining accounting talent is no small feat. In this study, CFOs share how they do it.

How are product and branding trends affecting the food industry? 

In the second installment of this year’s Fast Facts on Food Processing survey, food and beverage manufacturers weigh in on how they are capitalizing on current or growing trends, while continually striving to differentiate their products and brands in the marketplace. 

Meeting the Challenge and Improving ROI (AGA survey 2010) 

The Association of Government Accountants (AGA), the National Association of State Auditors, Comptrollers and Treasurers (NASACT) and Grant Thornton’s Global Public Sector practice have partnered again on an annual survey federal, state and local government financial professionals. The 16th Annual CFO Survey probes the views of 268 professionals, focusing on how they are meeting some of the challenges of the economic downturn. Topics include financial reporting, improving financial management, information technology, predictive analytics and risk management, human capital and reporting for the American Recovery and Reinvestment Act of 2009.

The effects of carbon legislation on independent power producers 

The threat of global warming resulting from CO2 emissions continues to be a top policy agenda item for U.S. lawmakers as they debate legislation that would provide for reductions to CO2 emissions. With electricity generation accounting for 40% of all U.S. energy-related CO2 emissions, passage of this proposed legislation would bring significant changes to the power-generation industry. This article discusses the focus of the proposed legislation, including carbon capture and sequestration and cap and trade regulations. The article also examines the expected impact of the proposed legislation on coal-fired plants, natural gas-fired plants and other independent power producers.

A roadmap to success: Convenience stores on the fast track 

Convenience stores must deal with an inconvenient slew of challenges, including shifting consumer preferences, intensifying competition from mass retailers, volatile gas prices, around-the-clock staffing and operations, and growing consolidation of stores and chains. In this new white paper, Grant Thornton explores a number of trends affecting this industry, as well as ideas for management personnel to consider as they evaluate and determine what’s right for their organization.

Marketing services mergers and acquisitions 

M&A activity within the marketing services sector has returned to pre-recession levels, when measured by the number of transactions. The first quarter of 2010 was a particularly active period, with deal volume returning to peak levels. In terms of the acquirer landscape, there has been a marked shift since the M&A peak in mid-2007: smaller agencies have become increasingly acquisitive and are buying close to home. This report highlights such trends as a rise in the deal volume between smaller buyers and sellers and the continued acquisition of digital firms by technology, media and full-service players.

Health care financing in challenging times 

Amid the continuing economic uncertainty, financing options that were readily available to health care organizations in recent years have grown more limited. This paper offers a number of suggestions for restoring rigor and discipline throughout health care business sector, outlining proactive steps to prepare for what could be a slow economic recovery. Topics covered include: financing options; recognizing signs of financial distress; and planning for the worst-case scenario.

Understanding the dynamics of business value 

Many business owners are familiar with the traditional, data-driven appraisal methodologies but what happens when you look at value through a different lens? Are there simpler ways to understand, and increase, the value of your business? Our spring 2010 issue discusses this question and also includes a quarterly M&A activity update covering the transaction environment in the United States and abroad, with an emphasis on what business leaders are expecting in the year ahead.

Financial management on the battlefield 

Since 2003, the American Society of Military Comptrollers and Grant Thornton have joined together to survey Department of Defense and Uniformed Services financial executives and managers on their opinions of trends and prospects in financial management. The Annual Survey of Defense and Military Department Financial Management Executives provides important insights into the current state of financial management in and around the defense agencies. For the 2010 survey, more than one thousand defense financial executives and managers responded to questions on topics ranging from workforce management to leveraging the value of financial information.

Raising capital in the current credit markets 

Even as the economy recovers, companies still face tight credit markets and heightened expectations from lenders. Companies looking to secure funding right now are grappling with a number of challenges. Raising capital in the current credit markets, a new research report created by Financial Executives Research Foundation, Inc. in association with Grant Thornton LLP, provides insights and practical solutions to help you and your business successfully navigate this ever-changing financial landscape.

Maintaining sufficient reserves to protect your not-for-profit organization 

What level of reserves should not-for-profit organizations maintain within their net asset balances? Maintaining insufficient reserves can put an organization at risk in the event of a budget shortfall, but maintaining excessive reserves can also be problematic. In this new white paper, Grant Thornton explores the issue of operating reserves, providing answers to many of the questions that are likely to arise when managing not-for-profit endowments.  

A dysfunctional IPO market fuels unemployment 

Grant Thornton’s updated U.S. IPO market study finds a dysfunctional market structure that fuels unemployment and undercuts small businesses. The new analysis, Market structure is causing the IPO crisis — and more, looks at how the IPO market structure drives job losses, and it addresses misconceptions about the impact of private equity, penny stocks and inflation on new public equity offerings.

Private company financial reporting 

This white paper presents the case for re-examining the idea of establishing a separate set of accounting standards for public and private companies. The rationale includes: 1) the issuance of IFRS for small to medium-sized entities; 2) efforts underway in other countries to address private company generally accepted accounting principles; 3) recent survey results demonstrating a preference for differential accounting standards for private companies; and 4) increasingly complex accounting standards driven by the investment community but largely at odds with the needs of private companies.

Accounting for FDIC-assisted transactions: Acquisition of loans, application of ASC 310-30 and other issues 

For qualified institutions, FDIC-assisted acquisitions of failed banks present opportunities to grow aggressively. However, accounting for these transactions can be quite complex. Grant Thornton LLP’s new white paper, released on June 1, tackles the challenges in applying GAAP purchase accounting to the acquisition of loans, including troubled loans, as well as pitfalls for acquirers to avoid and best practices for a smooth acquisition.      

Recovery of lost profits for start-ups 

Early stage companies face formidable challenges in proving degrees of “reasonable certainty” in damages claims, but with aid of economic evidence, analysis and support the scales are more commonly tipped on behalf of new businesses. Larry Breitbarth, director in Grant Thornton’s Advisory Services unfolds the evidentiary requirements and qualitative factors that can help sustain economic-damages claims on behalf of new businesses. Read more in Heightened requirements for early-stage company damages claims: The need for proper analysis and support.