Март 2022

While financial reporting emphasizes liabilities, potential gains from uncertain events also require careful consideration. Unlike contingent liabilities, which must be recognized if probable and estimable, contingent gains follow a more conservative approach under U.S. To prevent misleading investors, SFAS 5 and its successor, ASC 450, dictate that these gains should only be recorded when they […]

In this model, we managed to separate the effect of interest expense on the Net Profit Margin. The ROI can help an investor determine if an investment in one company may perform better than that in another, similar business. DuPont equation is used to get ROE , which is equal to the assets turnover, multiplied