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Investing activities involve the acquisition and disposal of long-term assets and other investments that are not considered to be cash equivalents. Investing cash flow (ICF) is ca...
The inventories account on the balance sheet reports merchandise held for sale, or supplies used in the manufacture of products to be sold in the normal course of business. Invent...
Changes in interest rates change the lessor’s net interest income by changing the lease cash flows and the net present value of the cash flows. Interest rate risk (IRR) is the ris...
A state of insolvency exists when either an entity is unable to pay its debts as they mature and come due for payment, which can be seen through the analysis of the company’s cash...
Indirect leasing is a three-party arrangement involving an asset’s supplier (manufacturer or dealer), the asset’s lessee and a lessor that is unaffiliated with the asset’s supplier...
Income reflects economic benefits in the form of increases in assets or decreases in liabilities during an accounting period that result in increases in equity, excluding economic...
What is income statement analysis?
Income statement analysis is the assessment of the revenues recognized for a specific period and the cost and expenses charged against these revenues in their transformation into t...
International Financial Reporting Standards (IFRS) are the set of principles-based accounting standards, interpretations and framework developed by the International Accounting Sta...
The power to govern the financial and operating policies of a company in order to obtain benefits from its activities is control, which determines whether the entity should be incl...
Once operating revenue has been determined, the cost of goods sold must be calculated. Cost of goods sold (COGS) is the cost of raw material bought and the production of the finis...
