Accounting Tools

OCTOBER 19, 2023

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.

Corporate Finance 40

Corporate Finance Financial Statements Financial Analysis 40

Accounting Tools

OCTOBER 14, 2023

Related Courses Corporate Finance Enterprise Risk Management GAAP Guidebook What is a Special Purpose Entity? A special purpose entity is a legally separate business that absorbs risk for a corporation. This arrangement allows a corporation to shift unrelated activities and risk away from its financial statements.

Corporate Finance 40

Corporate Finance Financial Statements Accounting Accounting 40

Accounting Tools

JULY 9, 2023

Related Courses Corporate Finance The Interpretation of Financial Statements Treasurer's Guidebook What is Gearing? Related Articles Capital Structure Analysis Degree of Financial Leverage Equity Spread Financial Leverage Financial Statement Analysis Optimal Capital Structure

Financial Statements 40

Financial Statements Corporate Finance Financial Analysis 40

Accounting Tools

SEPTEMBER 24, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is a Compensating Balance? A borrower who has entered into a compensating balance arrangement may need to disclose this situation in the footnotes to its financial statements , if the amount is material.

Corporate Finance 40

Corporate Finance Financial Statements Accounting Accounting 40

Accounting Tools

APRIL 24, 2023

Related Courses Corporate Finance The Interpretation of Financial Statements Treasurer's Guidebook What is Capital Structure? Capital structure is the mix of debt and equity that a business uses to fund its operations.

Corporate Finance 40

Corporate Finance Financial Statements Financial Analysis 40

Accounting Tools

APRIL 11, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer's Guidebook What is Equity Research? Financial Analysis Calculate the various ratios associated with a company's financial statements and compare them on a trend line to determine the financial condition, financial results, and cash flows of the business.

Financial Statements 40

Financial Statements Financial Analysis Corporate Finance 40

Accounting Tools

APRIL 24, 2023

Related Courses Corporate Finance The Interpretation of Financial Statements Treasurer's Guidebook What is a Complex Capital Structure? A startup company commonly develops a complex capital structure over time, as it goes through multiple rounds of financing.

Corporate Finance 40

Corporate Finance Financial Statements Financial Analysis 40

Accounting Tools

MARCH 24, 2023

The views stated in an SAB are followed by the staffs of the Office of the Chief Accountant and the Division of Corporate Finance when reviewing the filings of publicly-held companies. For this reason, SABs are closely adhered to by entities registering their securities within the United States.

Corporate Finance 40

Corporate Finance Accounting Accounting Financial Statements 40

Accounting Tools

JUNE 7, 2023

Related Courses Corporate Finance The Interpretation of Financial Statements Treasurer's Guidebook What is Financial Leverage? Financial leverage is the use of debt to buy more assets. Leverage is employed to increase the return on equity.

Corporate Finance 75

Corporate Finance Financial Statements Tax Financial Analysis 75

Accounting Tools

APRIL 5, 2023

Related Courses Corporate Finance Investor Relations Guidebook Public Company Accounting and Finance What is an Investor? This involves a detailed analysis of an issuer’s financial statements , as well as an industry analysis for the industry in which the issuer is located.

Corporate Finance 40

Corporate Finance Financial Statements Accounting Accounting 40

Accounting Tools

DECEMBER 20, 2023

Related AccountingTools Courses Corporate Cash Management Corporate Finance Investing Guidebook Understanding Convertible Securities Investors want the option to convert into common stock, so they are usually willing to accept a lower rate of return on the interest payments being made to them on the original convertible security.

Corporate Finance 40

Corporate Finance Financial Statements Tax 40

Accounting Tools

JULY 11, 2023

Related Courses Corporate Finance Treasurer's Guidebook What are Dividends in Arrears? Disclosure of Dividends in Arrears The existence of dividends in arrears is disclosed in the footnotes that accompany the financial statements. Related Articles Accounting for a Small Stock Dividend Are Dividends Considered an Expense?

Corporate Finance 40

Corporate Finance Financial Statements Accounting Accounting 40

Accounting Tools

APRIL 11, 2023

Related Courses Corporate Cash Management Corporate Finance Treasurer’s Guidebook What is a Bond Covenant? In it, the issuer commits to avoid certain actions that might reduce its financial condition over the term of the associated bonds. A bond covenant is a legal agreement between the issuer and purchaser of bonds.

Corporate Finance 40

Corporate Finance Financial Statements Auditing Accounting 40

Accounting Tools

DECEMBER 22, 2023

Related AccountingTools Courses Accounting for Bonds Accounting for Investments Corporate Finance Accounting for an Unamortized Bond Discount The issuing entity can elect to write off the entire amount of a bond discount at once, if the amount is immaterial (e.g., has no material impact on the financial statements of the issuer).

Corporate Finance 40

Corporate Finance Financial Statements Accounting Accounting 40

Accounting Tools

AUGUST 3, 2023

Related Courses Corporate Finance Crowdfunding What is Crowdfunding? Crowdfunding is a business financing tool under which a business obtains a small amount of funding from individual investors, but does so from a large number of investors. The result is a modest total amount of funding.

Corporate Finance 40

Corporate Finance Financial Statements Auditing Accounts Receivable 40

Accounting Tools

OCTOBER 20, 2023

Related Courses Crowdfunding Corporate Finance Treasurer's Guidebook Working Capital Management What is a Working Capital Loan? A working capital loan is intended to finance the day-to-day operations of a business, paying for such short-term investments as accounts receivable and inventory.

Accounts Receivable 40

Accounts Receivable Accounts Receivable Account Receivables Financial Statements 40

Accounting Tools

JULY 12, 2023

Related Courses Corporate Finance Investor Relations Public Company Accounting and Finance What are Blue Sky Laws? This registration is a lengthy filing that includes the issuer's financial statements , the names of the executive officers of the business, and a description of what the entity does.

Corporate Finance 40

Corporate Finance Financial Statements Accounting Accounting 40

IMA's Count Me

DECEMBER 26, 2019

But again, the CPA is geared toward the auditor's, the professional accountants who are looking, there are outside the organization and they're attesting to the accuracy of the financial statements and also those who are tax specialists doing tax returns. And part two we cover more of the financial management.

CPA 40

CPA Financial Statements Corporate Finance Management Accounting 40