Accounting

For a corporation, reserves and provisions are both essential and one does not decrease the value of the other. It is a smart idea, according…

The cost of debt generally refers to the effective paid by a company on its debts. The cost of debt is the effective interest rate…

Concept of Cost of Debt The cost of debt is the effective interest rate a company pays on its debts. It is the return that…

Company operating costs, or expenditures, are explicit costs that are easily quantifiable and recognizable. As compared to implied costs, it is a direct payment made…

Return on capital is a profitability ratio. Return on capital employed is an accounting ratio used in finance, valuation, and accounting. It measures the return…

Return on assets is a profitability ratio that provides how much profit a company is able to generate from its assets. The return on assets…

A bond or note that is collateralized by a pool of assets, such as loans, rentals, credit card debt, royalties, or receivables, is asset-backed security…

Concept of Cost of Ordinary Shares or Equity Shares The cost of Equity is the rate of return a company pays out to equity investors.…

When an individual tries to gain ownership of a publicly traded corporation without the permission or approval of the board of directors of the target…

A hostile takeover is when one corporation acquires another against the wishes of the board and/or management of the target company. The distinction between a…

A dead hand provision is a form of poison pill that during a hostile takeover attempt dilutes the stock of the target company massively. It…

The cost of depreciation is the part of a capital asset assumed to have been consumed in the current period. This is because the asset…