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Accounting / April 20, 2018 / Holly Mercer

In the context of corporate financial reporting, the income statement summarizes a company's revenues (sales) and expenses, quarterly and annually for its fiscal year. The final net figure, as well...

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Accounting / August 3, 2018 / Sharon Hardin

Capital lease The present value of all lease payments is considered to be the cost of the asset, which is recorded as a fixed asset, with an offsetting credit to...

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Accounting / August 3, 2018 / Holly Mercer

Debit to cash flow ratio - more simply known as debt ratio - is a comparison of a company's operating cash flow to it's overall debt. The purpose of...

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Accounting / August 3, 2018 / Ariyah Lang

Under IFRS, there are two ways of presenting interest in the cash flow statement. Many companies present both the interest received and interest paid as operating cash flows. Others treat...

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Accounting / August 3, 2018 / Collins Barber

The cash flow statement is linked to the income statement by net profit or net burn. The profit or burn on the income statement then is used to calculate cash...

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Accounting / August 3, 2018 / Khloe Santiago

The income statement is divided into two parts: operating and non-operating. The operating portion of the income statement discloses information about revenues and expenses that are a direct result of...

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Accounting / August 3, 2018 / Willow Mccoy

Banks are keenly interested in their net interest margins because they lend at one rate and pay depositors at another. However, comparisons between net interest margins of different banks are...

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Accounting / August 3, 2018 / Pearl Bailey

The use of "standard" leases is just a negotiating tactic, and not one that usually favors the tenant. The cost of renting property for your business will be one of...

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