The concept of variance requires a baseline value and a "new" value. Once you calculate the difference between the two numbers, you only need to divide by the original value. This is an unfavorable variance, for which management may seek a more deta... Read more
A steadily rising ratio could indicate a healthy, maturing business, but a spiking one could mean the dividend is heading into unsustainable territory. A company endures a bad year without suspending payouts, and it is often in their interest to do... Read more
For example, Companies A and B both pay an annual dividend of $2 dividend per share. Company A’s stock is priced at $50 per share, however, while Company B’s stock is priced at $100 per share. Obviously, this calculation requires a littl... Read more
Business Checking Accounts Business checking accounts are an essential tool for managing company funds, but finding the right one can be a little daunting, especially with new options cropping up all the time. CMS A content management system softwar... Read more
When interest rates go up, they are able to purchase new bonds with higher yields, which can then be saved or reinvested to continue the growth. When interest rates fall, bond holdings may gain in market value but new bonds purchased will carry lowe... Read more
During this time, you will not be able to make additional draws. Once the draw period is over, you cannot borrow from the loan again without refinancing it first. This makes a home equity line of credit another good option for making large purchase... Read more
Managing risk, monitoring controls, enhancing security and improving corporate governance are core internal audit services. Organizations are increasingly leveraging internal audit as a strategic resource, recognizing that internal auditors’ b... Read more
In contrast, payroll taxes provided more than one-third of revenue in 2019, more than three times the share in the early 1950s. The majority of federal revenue comes from individual and corporate income taxes as well as social insurance taxes. When... Read more
In general, dealers in most countries will display exchange rates in direct form, or the amount of domestic currency required to buy one unit of a foreign currency. There will be times when the forex market is volatile and prices are rapidly changin... Read more
Persons who currently take advantage of the exemption under Article 2 MiFID will no longer be able to do so under MiFID II, as persons who have direct electronic access to a trading venue will be carved out of this exemption. MiFID II Article 16 req... Read more