Confirmed: Walmart Buys Jet.com For $3B In Cash To Fight Amazon
Walmart today took its biggest step yet in its bid to compete against Amazon in the world of digital commerce: today the retail giant announced that it would..
Bayer-Monsanto Merger Is 'Five-Alarm Threat' To Food And Farms: Legal Experts
A new legal opinion penned by two former Justice Department officials bolsters warnings that the proposed merger between agroindustrial giants Bayer and Monsanto "is a five-alarm threat to our food su...
Facebook buys shopping search engine TheFind
The giant social network said the start-up's technology will help make Facebook ads more relevant to consumers.
Future Tech: Biggest patents and acquisitions of the month
Biggest patents and acquisitions of the month
Confirmed: Walmart Buys Jet.com For $3B In Cash To Fight Amazon
Walmart today took its biggest step yet in its bid to compete against Amazon in the world of digital commerce: today the retail giant announced that it would..
Triple bottom line
Triple bottom line (abbreviated as TBL or 3BL) is an accounting framework with three parts: social, environmental (or ecological) and financial. These three divisions are also called the three Ps: peo...
Comparison of cash method and accrual method of accounting
A basis of accounting can be defined as the time various financial transactions are recorded. The cash basis (EU VAT vocabulary Cash accounting) and the accrual basis are the two primary methods of tr...
Net realizable value
Net realizable value (NRV) is a method of evaluating an asset's worth when held in inventory, in the field of accounting. NRV is part of the Generally Accepted Accounting Principles and International ...
Inventory turnover
In accounting, the Inventory turnover is a measure of the number of times inventory is sold or used in a time period such as a year. The equation for inventory turnover equals the Cost of goods sold d...
Asset
In financial accounting, an asset is an economic resource. Anything tangible or intangible that is capable of being owned or controlled to produce value and that is held to have positive economic valu...
Accounting equation
The basic accounting equation, also called the balance sheet equation, represents the relationship between the assets, liabilities, and owner's equity of a business. It is the foundation for the doub...
Furniture, fixtures and equipment (accounting)
Furniture, fixtures, and equipment (or FF&E) is an accounting term used in valuing, selling, or liquidating a company or a building.FF&E are movable furniture, fixtures, or other equipment tha...
Cost of goods sold
Cost of goods sold (COGS) refer to the carrying value of goods sold during a particular period.Costs are associated with particular goods using one of several formulas, including specific identificati...
Clean surplus accounting
The clean surplus accounting method provides elements of a forecasting model that yields price as a function of earnings, expected returns, and change in book value.
Clean surplus accounting is ca...
Discounted payback period
The discounted payback period is the amount of time that it takes to cover the cost of a project, by adding positive discounted cash flow coming from the profits of the project. The advantage of usin...
Insurance asset management
Insurance Asset Management is the activity and the skill of managing insurance and pension assets as they accumulate over time, with due consideration to embedded product features, including possible ...
Net present value
In finance, the net present value (NPV) or net present worth (NPW) is defined as the sum of the present values (PVs) of incoming and outgoing cash flows over a period of time. Incoming and outgoing ca...
Revenue center
In business, a revenue centre or revenue center is a division that gains revenue from product sales or service provided. The manager in revenue centre is accountable for revenue only.
A revenue c...
Invoice discounting
Invoice discounting is a form of short-term borrowing often used to improve a company's working capital and cash flow position.Invoice discounting allows a business to draw money against its sales inv...
Appreciation
Appreciation may refer to:
Mark-to-market accounting
Mark-to-market or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or for similar assets and liabilities, or based on another...
General ledger
A general ledger contains all the accounts for recording transactions relating to a company's assets, liabilities, owners' equity, revenue, and expenses. In modern accounting software or ERP, the gen...
Cash flow hedge
A cash flow hedge is a hedge of the exposure to the variability of cash flow thatThis is mostly an accountant's definition.
Adjusted basis
In tax accounting, adjusted basis is the net cost of an asset after adjusting for various tax-related items.Adjusted Basis or Adjusted Tax Basis refers to the original cost or other basis of property,...
Cash flow loan
Cash flow loan is a type of debt financing, in which a bank lends funds, generally for working capital, using the expected cash flows that a borrowing company generates as collateral for the loan. To ...
Income statement
An income statement (US English) or profit and loss account (UK English) (also referred to as a profit and loss statement (P&L), revenue statement, statement of financial performance, earnings sta...