Accounting
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What is Working Capital Requirement
Working capital requirement – What is a working capital requirement? The working capital requirement refers to the funds the company…
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Difference Between Depreciation and Amortization
Depreciation- What is Depreciation? Depreciation in accounting is the allocation of the acquisition cost of a tangible asset over its…
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Who Is a Shareholder In a Company
Shareholder – Who is a shareholder? Shareholders are natural or legal persons holding shares (shares) of a company. A shareholder…
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What Is A Share – Characteristics | Types | Benefits | Risks
What is a Share? The capital of an enterprise is divided into several portions called shares. A share therefore corresponds…
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What Is the Difference Between a Down Payment and a Deposit
Down Payment – What is a down payment? A down payment is a sum of money that a client pays…
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History Of Origin and Development of IFRS
International Financial Reporting Standards (IFRS) are international accounting standards that set out how certain transactions are accounted for. Let’s start…
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Explaining The Assets Of Balance Sheet In Detail
In accounting, assets are important parts of the balance sheet. The purpose of this article is to define an asset…
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Importance Of Separation Of Fixed And Variable Expenses
It is necessary for an organization to segregate and focus on its Fixed and Variable expenses. If this task or…
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Information Of Profit Or Loss, Assets And Liabilities in Segments
An entity shall report ‘a measure’ of profit or loss and total assets and total liabilities for each reportable segment.…
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Acquisitions As Part Of A Business Combinations
Where assets are acquired as part of a business combination, IFRS 3 Business Combinations is applied. In this section, a…
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