FAQs tagged as

Financial Statements

  1. What is a bad interest coverage ratio?

  2. What is the difference between a capital gearing ratio and a net gearing ratio?

  3. What is the difference between interest coverage ratio and DSCR?

  4. When does a business report gross margins?

  5. What is the difference between accrual accounting and accounts payable?

  6. Why are capital expenses (CAPEX) treated differently than current expenses?

  7. Does a capital expenditure (CAPEX) immediately affect income statements?

  8. What are some examples of companies that have high capital expenditures (CAPEX)?

  9. What are some examples of the main types of capital expenditures (CAPEX)?

  10. What are the most common leverage ratios for evaluating a company?

  11. What qualifies as "goods" in cost of goods sold (COGS)?

  12. What is the difference between cash flow and free cash flow?

  13. Is free cash flow the same as net free cash flow?

  14. How is it possible for a company to have a negative enterprise value?

  15. What is the difference between enterprise value and equity value?

  16. What are the differences between a change in accounting principle and a change in ...

  17. How do I unlever beta?

  18. How should a change in accounting principle be recorded and reported?

  19. How should an accountant correctly record and report a change in an accounting estimate?

  20. What are the differences between period costs and product costs?

  21. What are the differences between dilutive securities and antidilutive securities?

  22. How much should my profit margins be?

  23. What are the differences between a 10-K report and a firm's own annual report?

  24. What is the accounting treatment for unusual or infrequent items for IFRS and U.S. ...

  25. When should I use depreciation expense instead of accumulated depreciation?

  26. What are the differences between percentage of completion and the completed contract ...

  27. What are the differences between gross profit and net income?

  28. Does gross profit account for sales returns?

  29. What are the differences between amortization and impairment?

  30. What are the income statement presentation formats and what industries use them?

  31. What does an income statement look like?

  32. What are the generally accepted accounting principles for inventory reserves?

  33. Why do some companies pay a dividend, while other companies do not?

  34. What are some of the key differences between IFRS and U.S. GAAP?

  35. Which transactions affect the retained earnings statement?

  36. How are oil reserves accounted for on an oil company's balance sheet?

  37. How do companies calculate revenue?

  38. Does the balance sheet always balance?

  39. What's the difference between EBITDA, EBITDAR and EBITDARM?

  40. Why did Tyco's financial statements attract the SEC's attention in 2002?

  41. What is earnings management?

  42. What is a treasury stock?

  43. What happens if a company doesn't think it will collect on some of its receivables?

  44. How are a company's financial statements connected?

  45. What is the weighted average of outstanding shares? How is it calculated?

  46. What is the difference between IAS and GAAP?

  47. What is the short/current long-term debt account on a company's balance sheet?

  48. What is the difference between amortization and depreciation?

  49. When looking at my online broker account, I see an account value, cash value and ...

  50. Where can I get a company's prospectus and/or financial statements?

  51. What are the disadvantages of using net present value as an investment criterion?

  52. Why do companies postpone earnings announcements?

  53. Where can I find information on different companies so that I won't have to read ...

  54. Where do companies keep their cash?

  55. Why do companies report earnings at different times?

  56. What is the difference between a compiled and a certified financial statement?

  57. When must a company announce earnings?

  58. When should a company recognize revenues on its books?

  59. When is earnings season?

  60. Are domestic and foreign subsidiaries included on a company's financial statements?

  61. How do you determine a company's percentage of credit sales?

  62. What happens to the stock prices of two companies involved in an acquisition?

  63. Where can I find a company's annual report and its SEC filings?

  64. What are pro forma earnings?

  65. What is fair capital?

  66. What does it mean to be "above water"?

  67. What's the difference between bottom-line and top-line growth?

  68. What's the difference between short-term investments in marketable securities and ...

  69. When is a dividend payment recognized in the shareholders equity portion of the balance ...

  70. Why would my stock's value decline despite good news being released?

  71. How rapidly can expanding sales reduce a firm's earnings?

  72. Is it possible for a company to have a positive cash flow and a negative net income?

  73. What does negative shareholder equity on a balance sheet mean?

  74. What does the diluted share price reveal about a company's financial strength?

  75. What is property, plant and equipment, and what does it mean?

  76. One of my stocks missed the deadline to file its quarterly financial statements. ...

  77. What is the difference between asset-based lending and asset financing?

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