Dilutive securities are financial products that cause a company to issue new shares. They can cause share prices and earnings per share to decline, creating some resistance among existing shareholders. Among the many types of dilutive securities are... Read more
Call reports are due no later than 30 days after the end of each calendar quarter. Revisions may be made without prejudice up to 30 days after the initial filing period. Form FFIEC 031 is used for banks with both domestic (U.S.) and foreign (non-U.S... Read more
Wolters Kluwer is a global provider of professional information, software solutions, and services for clinicians, nurses, accountants, lawyers, and tax, finance, audit, risk, compliance, and regulatory sectors. Of course, the personality of the comp... Read more
Locate the value of the company's assets on the balance sheet as of the start of the year. Return on sales is a financial ratio used to evaluate a company's operational efficiency. Return on average assets is an indicator used to assess the profitab... Read more
Assets and liabilities valued at historical cost (market cost) are translated at the historical (current market) rate. A method of cash budgeting that is organized along the lines of the statement of cash flows. Accounting for an acquisition using... Read more
The estimation is typically based on credit sales only, not total sales (which include cash sales). In this example, assume that any credit card sales that are uncollectible are the responsibility of the credit card company. It may be obvious intuit... Read more
If you are solely responsible for earning the income, then even with a corporation, you should be solely receiving a salary. Effectively, there is no substance to adding your family member to the payroll. However, many taxpayers enter into these typ... Read more
Also called a simple cash book, the single cash column records cash payments on the debit side (left side) and cash receipts on the credit side (right side). The entries about bank transactions and ledgers are on separate ledgers. Next, the two-col... Read more
The use of this website means that you accept the confidentiality regulations and the conditions of service. Credit Ratings also foster the development and smooth functioning of capital markets by providing transparent information and insight to mar... Read more
Zapier moves info between your web apps automatically, so you can focus on your most important work. Google Groups is a service from Google that provides discussion groups for people sharing common interests. Google Groups makes it easy for groups o... Read more
