The Analyst's Accounting Observer is an accounting research service published by R.G. Associates, Inc.

Since 1992, Jack Ciesielski's written reports have presented discussion and analysis of current financial accounting topics, complete with examples and explained in a way that makes sense to financial analysts.

Coupled with consultation provided by the author, it's a very efficient way for institutional investors and research departments to keep sharp on accounting issues in financial statements - one of the most important building blocks of investment decisions.

The Observer is not a source of investment recommendations. There are no buy or sell recommendations, nor "earnings warnings" or "red flag" listings. The Observer's institutional investor clientele is sophisticated enough to understand that investing is not a paint-by-numbers exercise, and that most practitioners prefer to exercise their own judgment - judgment that is tempered with a strong knowledge of what is and what should be in corporate financial statements. That kind of knowledge comes from understanding accounting issues.

Explaining accounting issues to institutional investors and analysts - both buy-side and sell-side - is the sole objective of The Analyst's Accounting Observer.