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When the purchaser of an intangible asset is allowed to amortize the price of the asset as an expense for tax purposes, the value of the asset is enhanced by this tax amortization benefit. [1] Specifically, the fair market value of the asset is increased by the present value of the future tax savings derived from the tax amortization of the ...
SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange of reliable accounting data from organizations to a national tax authority or external auditors. The standard is defined by the Organisation for Economic Co-operation and Development (OECD).
If M-score is less than -1.78, the company is unlikely to be a manipulator. For example, an M-score value of -2.50 suggests a low likelihood of manipulation. If M-score is greater than −1.78, the company is likely to be a manipulator. For example, an M-score value of -1.50 suggests a high likelihood of manipulation.
sc is a cross-platform, free, TUI, spreadsheet and calculator application that runs on Unix and Unix-like operating systems. It has also been ported to Windows. It can be accessed through a terminal emulator, and has a simple interface and keyboard shortcuts resembling the key bindings of the Vim text editor. It can be used in a similar manner ...
The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation. It is based on the idea that ...
Assets represent value of ownership that can be converted into cash (although cash itself is also considered an asset). [1] The balance sheet of a firm records the monetary [2] value of the assets owned by that firm. It covers money and other valuables belonging to an individual or to a business. [1] Total assets can also be called the balance ...
[2] Business mix: estimates relative and absolute value of each line of business (e.g. premium and commission level). Reinsurance: uncovers the structure of the company's line of businesses types, interrelations, and cost of reinsurance. Asset allocation: determines whether a company's asset allocation is taking on too much investment risk.
A fixed asset, also known as long-lived assets or property, plant and equipment (PP&E), is a term used in accounting for assets and property that may not easily be converted into cash. [1] Fixed assets are different from current assets, such as cash or bank accounts, because the latter are liquid assets. In most cases, only tangible assets are ...