Capital asset

The noninterest income and intermediation cost are positively correlated to joining the Facebook by the bank. Across the model I to V, nonperforming assets (NPA) is significantly and negatively associated with joining Facebook by the banks. In the present macroeconomic environment, generally, public sector banks are having higher NPAs and that might forcing them to not to invest in new technological…

1. Introduction The financial statements prepared by a firm must be based on certain concept. Accounting concept is a guideline or regulation standards have been generally accepted and recognized in the processing and presentation of accounting data. The aim of concept is to ensure that financial reports were made honestly and fairly and to avoid distortion in the practice of accounting. Thus, the concept must be known to understand the accounting process. We want to discuss about meaning,…

a very little education but knew a lot about business. The author states about the different lessons ho got to learn about financial education from both his fathers. This book focuses on developing financial intelligence. He differentiates between assets and liabilities. He teaches some other key lessons that can be very useful to not only earn money but to keep the money as well. One of the most important lessons that I learned is to be bold. Many times life provides…

Situation (a) 1. In this case, Brock Lesnar as a member of the audit team has a borrowing guaranteed by the audit client - Richardson which is not a bank or similar institution, then according to APES 110. 290.120, a self-interest threat is created. In accordance with APES 110.290.120, if a member of the audit team accepted a loan which is guaranteed by an audit client that is not a bank or similar institution, the self-interest threat to independence would be so significant that no safeguards…

To begin with, the assets are one of the factors, as they include the total cash, property and equipment the company maintains. According to (Inditex , 2017, p. 13), by the end of 2016, Inditex stores expanded to 7,292 stores around the globe. Yet, Zara’s share from this expansion…

The research objectives this research aims to accomplish are: 1. To determine the possible behavioural factors affecting the investment decisions of individual investors in Bursa Malaysia. 2. To determine the impact levels of behavioural factors on investment decisions of individual investors in Bursa Malaysia. To achieve the research objectives, research questions are raised. The analysis is done by answering these research questions: 1. What are the possible behavioural factors affecting the…

current tax expense being less than current income tax obligation” (Income Tax: Current Vs. Deferred, 2013). A deferred tax expense, a benefit, is either the decrease or increase in the deferred tax asset balance pertaining to through the specified accounting period, from start to finish. Deferred tax assets should be reduced by a valuation allowance if there is a possibility of it not being…

Famous Stock Analyst Marc Chaikin created Chaikin Money Flow which measures the amount of Money Flow Volume over a specific period. The Chaikin Money Flow oscillator is calculated from the daily readings of the Accumulation/Distribution Line. Chaikin believed that buying and selling pressures could be determined by where a period closes in relation to its high/low range. If the period closes in the upper half of the range, then buying pressure is higher and if the period closes in the lower…

Case Citation: Gray v. Reynolds, 514 So. 2d 973 (1987). Parties: Van Gray, Plaintiff/ Appellant James M. Reynolds and J. Eugene Garrison, Defendants/ Appellees Facts: On March 2, 1984, the plaintiff, Van Gray, had entered into a contract with the defendants, James Reynolds and J. Eugene Garrison, that he would purchase around 9000 tons of sawdust from them at fifty cents per ton. In the contract it was agreed upon that Mr. Gray would remove the sawdust pile and that the…

Combined Ratio: Loss Ratio + Expense ratio The sum of Loss ratio and Expense ratio is called combined ratio. It shows the profitability of the insurer. The loss ratio measures the efficiency in underwriting and the expense ratio measures the management competency and efficiency. The loss ratio is calculated as the claims that are payable to the earned premium in percentage, and expense ratio is calculated as a percentage of the operating expense to the earned premium. It is better if the…