#accounting-standards

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#ai-infrastructure-investment #off-balance-sheet-liabilities #data-center-commitments #tech-hyperscalers
Artificial intelligence
fromFortune
6 days ago

Moody's flags $662 billion risk at the heart of the data-center buildout by just 5 companies | Fortune

Top five U.S. hyperscalers have $662 billion in uncommenced data center lease commitments hidden off their balance sheets, equivalent to 113% of their adjusted debt.
Psychology
fromFast Company
4 months ago

Your Google ratings are ESG in action

Accounting standards still treat social, environmental, and long-term intangible investments as costs, disconnecting them from value despite behavioral economics revealing their importance.
Cars
fromFortune Europe
8 months ago

Renault's $11.2 billion loss tied to its Nissan stake adds to tensions in the already rocky partnership

Renault reports a 9.5 billion euro loss due to changes in accounting for its Nissan stake as it shifts to reflect market value.
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