Content Academic Research on Financial Accounting Standards Board – FASB Joint Projects Between FASB and IASB FASB Chairman discusses interrelation between standard-setting and XBRL Accounting Topics Financial Crisis Advisory Group (FCAG) What is the FASB? International Financial Reporting Standards are a set of accounting rules currently used by public companies in 166 jurisdictions. International Accounting […]

Content Private Equity Owner’s Equity on a Balance Sheet Learn more with Risks and Rewards of High Leverage These increase the total liabilities attached to the asset and decrease the owner’s equity. The total assets of a company which comprises of current and non-current assets as well as the liabilities of a company which include […]

Content Calculating Discount Rate Using WACC What Does the Required Rate of Return Tell You? Required Rate of Return vs. Cost of Capital How to Figure the Expected Total Return on Common Stock How is Expected Return (ER) of a Portfolio Calculated? It results in the expected minimum return that an investor should earn by […]

Content Can Working Capital Be Negative? Step #2 = Calculate Total Current Liabilities of the Current Year and Previous Year Equity investment Positive vs negative net working capital Working capital fails to consider the specific types of underlying accounts. For example, imagine a company whose current assets are 100% in accounts receivable. Though the company […]