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Issuance costs definition

Accounting Tools

Issuance costs do not include any expenditures that must be made by a publicly-held company on an ongoing basis, such as control audits , annual financial statement audits , quarterly reviews , stock exchange fees, or ongoing SEC filings. Therefore, the total issuance cost incurred by Alfred Corporation is $235,000.

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Reverse leverage definition

Accounting Tools

Related AccountingTools Courses Corporate Finance Financial Analysis The Interpretation of Financial Statements Related Article Leverage Ratios Since he is generating a negative return of 5% on his investment, David has experienced negative leverage.

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Leverage definition

Accounting Tools

Related AccountingTools Courses Corporate Finance Financial Analysis The Interpretation of Financial Statements Related Articles Leverage Ratios Leveraged Lease This issue can be mitigated by restricting the amount of debt that a business takes on, as well as by maintaining a reasonable cash reserve.

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Property dividend definition

Accounting Tools

Related Courses Corporate Finance Treasurer's Guidebook What is a Property Dividend? Related Articles How to Calculate Dividends Paid Scrip Dividend Types of Dividends Where Do Dividends Appear in the Financial Statements? A property dividend is a dividend paid to investors with assets other than cash.

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Capital stock definition

Accounting Tools

Related AccountingTools Courses Corporate Finance The Interpretation of Financial Statements Treasurer's Guidebook Related Articles Assessable Capital Stock Authorized Capital Stock Owners Capital Account

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Cumulative preferred stock definition

Accounting Tools

Disclosure of Cumulative Preferred Stock The terms associated with cumulative preferred stock may be included in the disclosures that accompany the issuing entity’s financial statements. Terms Similar to Cumulative Preferred Stock Preferred stock is also known as preference shares or cumulative preferred shares.

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Simple capital structure definition

Accounting Tools

Related Courses Corporate Finance The Interpretation of Financial Statements Treasurer's Guidebook What is a Simple Capital Structure? A corporation with a simple capital structure does not have any securities outstanding that could potentially dilute the value of its earnings per share.