Types of Accounting
What is Accounting? Before diving deep into the types of accounting let us first refresh the fundamental concept of accounting. Accounting is the art of recording, analyzing, classifying, summarizing …
Advantages and Disadvantages of Payback Period
Business managers often face scenarios when they have to choose between projects. Such business decisions are very crucial as resources are limited. Thus, managers need to choose the best …
Project Finance
What is Project Finance? Project finance is a means of funding projects that are typically infrastructure heavy, capital-intensive or related to public utilities. During its lifetime, these projects are …
Capital Lease Obligation
What is a Capital Lease Obligation? A capital lease obligation is the amount of hire charges or rent owed by the lessee to the lessor for taking capital assets …
Intangible Assets Amortization – All You Need To Know?
Intangible assets amortization is the process of expensing the cost of an asset over its useful life. Treatment of amortization & depreciation is similar. An intangible asset is a …
Cost of Equity (Constant Dividend Growth) Calculator
Cost of Equity (Constant Dividend Growth) Gordon’s dividend growth model proposes that current market prices are a reflection of the present value of future dividends of a company discounted …
Conversion Price
What is Conversion Price? The conversion price informs the bondholders of the number of shares that would be issued in case they opt for conversion. For example, Mary holds …
Inland Letter of Credit
Meaning Inland letter of credit is exactly like a regular letter of credit. The only difference between the two is that regular letter of credit is used for international …
Usance Letter of Credit
What is Usance Letter of Credit? A usance letter of credit is a specific type of letter of credit that allows a predetermined credit period to the buyer i.e. …
Reverse Merger Process
What is a Reverse Merger? A reverse merger process is carried out to merge a thriving and potentially scalable private company with a dormant or “shell” company listed on …