INTRODUCTION Other Comprehensive Income (OCI) is a critical element in financial reporting, encompassing specific gains and losses that do not contribute to net income. It provides a more comprehensive view

INTRODUCTION Stock based compensation (SBC), or equity compensation, is a method companies use to reward and incentivize their executives’ employees and directors by offering them shares of the company’s stock.

INTRODUCTION Operating leases are a common financial arrangement in which the lessee (user) rents an asset from the lessor (owner) for a specified period without the intention of ownership. This

INTRODUCTION One of the fundamental aspects of corporate accounting is the Deferred taxes and it plays a crucial role in how a company manages its financial reporting and tax obligations.

WHAT IS SEGMENT REPORTING? The main objective of any company is to increase its shareholders’ wealth and to achieve this objective many companies often engage in several business lines or

The federal securities law requires the domestic public companies to submit various reports to Securities and Exchange Commission (SEC) like Form 10-Q (quarterly reports), Form 10-K (annual report) and Form

Introduction Cash Flow statement is one of the three financial statements prepared by a company. It details the cash inflows and outflows of a period to compute the net cash

Introduction Covenants refer to the contract, promise or agreement between two or more parties for carrying out particular activities. The purpose of debt covenants is to act as guidelines that

What is DuPont Analysis? F. Donaldson Brown developed the DuPont Analysis framework in 1914, later popularised by DuPont Corporation in the 1920s. The DuPont analysis evaluates a company’s Return on

What is the Loan to Deposit Ratio?  Loan to deposit is a financial measure that investors and banks use to assess a bank’s economic health and liquidity. We calculate loan to deposit ratio