Discounted Cash Flow Analysis: Complete Tutorial With Examples

For instance, Rockport VAL is a valuation computing software specifically for commercial real estate. Next is to find the terminal value of the project, then find the present value of that terminal value. In other cases, you may have to estimate growth based on comparables in track your charitable donations to save you money at tax time […]

Credit Sales Definition, How to Record, Benefits & Drawbacks

In the above example, Apple Inc is offering a 10% discount if John Electronics makes the payment on or before January 10, 2018. The sale date, the buyer’s name, the purchase price, and the amount owed by the buyer must all be included in the sales credit log entry. Assumed to be $1,000 in the […]

12 Things You Need to Know About Financial Statements

From the balance sheet above, we can see that as of September 2021, Apple, Inc.’s total assets amount to $351,002,000. Its total liabilities are $287,912,000, and total shareholders’ equity is $63,090,000, which, when lumped together, will equal the total assets of $351,002,000. The process of producing statements that disclose a business’s financial status to management, […]

12 Things You Need to Know About Financial Statements

From the balance sheet above, we can see that as of September 2021, Apple, Inc.’s total assets amount to $351,002,000. Its total liabilities are $287,912,000, and total shareholders’ equity is $63,090,000, which, when lumped together, will equal the total assets of $351,002,000. The process of producing statements that disclose a business’s financial status to management, […]

Periodicity Assumption What Is It, Examples,Accounting, Impact

By adopting this concept, Daisy can leverage this seasonal trend to make better financial decisions. By understanding the recurring patterns in sales, the company can accurately budget and allocate resources. A company may report its results every four weeks, which results in 13 reporting periods per year. The periodicity assumption allows an organization to report […]

IFRS 10 Consolidated financial statements

If control was obtained before the effective date of IFRS 3 (2008), an investor shall apply either IFRS 3 (2008) or IFRS 3 (issued in 2004). The Interpretations Committee received a request to clarify the transition provisions of IFRS 10 Consolidated Financial Statements and IFRS 11 Joint Arrangements. The transition provisions of IFRS 10 and IFRS 11 include exemptions from retrospective application […]