Financial Analysis and Accounting Book of Reference

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Debt ratios

• — Asset Coverage Ratio
• — Capitalization Ratio
• — Debt Ratio
• — Debt Service Coverage Ratio (DSCR)
• — Debt-to-Equity Ratio
• — Debt-to-Income Ratio
• — Debt/EBITDA Ratio
• — Equity Multiplier
• — Equity Ratio
• — Financial Leverage
• — Fixed Assets to Net Worth
• — Fixed Charge Coverage Ratio
• — Interest Coverage Ratio (ICR)
• — Long Term Debt to Capitalization Ratio
• — Long Term Debt to Total Asset Ratio
• — Non-current Assets to Net Worth
• — Total Expense Ratio (TER)

Liquidity ratios

• — Acid-Test Ratio
• — Cash Ratio
• — Current Ratio
• — Net Working Capital
• — Quick Ratio
• — Working Capital
• — Working Capital Ratio (WCR)

Profitability ratios

• — Cash Return on Capital Invested (CROCI)
• — DuPont Formula
• — Earnings Before Interest After Taxes (EBIAT)
• — Earnings Retention Ratio
• — EBIT (Earnings Before Interest and Taxes)
• — EBITDA
• — EBITDARM
• — EBT (Earnings Before Tax)
• — Effective Rate of Return
• — Gross Profit Margin
• — Net Interest Margin
• — Net Profit Margin
• — NOPLAT (Net Operating Profit Less Adjusted Taxes)
• — OIBDA
• — Operating Expense Ratio
• — Operating Margin
• — Overhead Ratio
• — Profit Analysis
• — Profitability Index
• — Relative Return
• — Return On Assets (ROA)
• — Return on Average Assets (ROAA)
• — Return on Average Capital Employed (ROACE)
• — Return on Average Equity (ROAE)
• — Return On Capital Employed (ROCE)
• — Return on Debt (ROD)
• — Return On Equity (ROE)
• — Return On Invested Capital (ROIC)
• — Return on Investment (ROI)
• — Return on Net Assets (RONA)
• — Return on Research Capital (RORC)
• — Return on Retained Earnings (RORE)
• — Return on Revenue (ROR)
• — Return On Sales (ROS)
• — Revenue per Employee
• — Risk-Adjusted Return

Asset management (turnover) ratios

• — Accounts Payable Turnover Ratio
• — Asset Turnover
• — Capacity Utilization Rate
• — Cash Conversion Cycle (Operating Cycle)
• — Days Inventory Outstanding (DIO)
• — Days Payable Outstanding (DPO)
• — Days Sales Outstanding (DIO)
• — Defensive Interval Ratio (DIR)
• — Fixed Asset Turnover
• — Inventory Turnover
• — Receivable Turnover Ratio

Cash Flow Indicator Ratios

• — Cash Flow Coverage Ratio
• — Cash Flow Management
• — Cash Flow Return on Investment (CFROI)
• — Free Cash Flows / Operating Cash Flows Ratio
• — Operating Cash flow / Sales Ratio
• — Price/Cash Flow Ratio

Market value ratios

• — Business Valuation
• — Dividend Payout Ratio
• — Dividend Policy Ratios
• — Dividend Yield
• — Enterprise Value (EV)
• — Enterprise Value Multiple
• — EV/EBITDA ratio
• — Gordon Growth Model
• — Loan-to-Value Ratio (LTV)
• — Net Asset Value per Share (NAVPS)
• — PEG ratio
• — Price to Earnings Ratio (P/E Ratio)
• — Price-to-Research Ratio
• — Price/Book Value Ratio
• — Price/Sales Ratio
• — Stock Price

Financial analysis

• — AAA Rating
• — Adjusted Present Value (APV)
• — Altman Z-Score
• — Annual Equivalent Rate (AER)
• — Annualized Rate
• — Annuity
• — Average Annual Growth Rate
• — Average Annual Return
• — Bad Debt
• — Balance Sheet Analysis
• — Bankruptcy
• — Book Value of Equity per Share (BVPS)
• — Break-even Point
• — Budgeting
• — Capital Asset Pricing Model (CAPM)
• — Capital Budgeting
• — Capital Employed
• — Capital Output Ratio
• — Cash Burn Rate
• — Coefficient of Variation
• — Company Analysis
• — Compound Annual Growth Rate
• — Compound Interest
• — Contribution Margin
• — Cost of Debt
• — Country Risk
• — Credit Risk
• — Credit Score
• — Currency Risk
• — Data Analysis Techniques for Fraud Detection
• — Deferred Payment Annuity
• — Degree of Combined Leverage (DCL)
• — Degree of Financial Leverage (DFL)
• — Degree of Operating Leverage (DOL)
• — Discount Rate
• — Discounted Cash Flow
• — Discounted dividend model (DDM)
• — Diversification
• — Due Diligence
• — Economic Order Quantity Model (EOQ)
• — Economic Risk
• — Economic Value Added (EVA)
• — Elasticity of Demand
• — Explicit Cost
• — Factor Analysis
• — Financial Analysis Report
• — Financial Forecast
• — Financial Modeling
• — Financial Planning
• — Financial Ratio
• — Financial Responsibility
• — Financial Statement Analysis
• — Fixed Costs
• — Fundamental Analysis
• — Future Value
• — Gearing Ratio
• — Horizontal Analysis of Financial Statements
• — Idiosyncratic Risk
• — Implicit Costs
• — Industry Analysis
• — Industry Benchmark
• — Internal Rate of Return (IRR)
• — Investment Analysis
• — Investment Banking
• — Investment Management
• — Jarrow Turnbull Model
• — Key Performance Indicators (KPI)
• — Labor Efficiency Variance
• — Leverage Ratios
• — Leveraged Buyout
• — Liquid Asset
• — Marginal Analysis
• — Marginal Revenue
• — Market Capitalization
• — Market Risk
• — Market Risk Premium
• — Microeconomic Pricing Model
• — Mixed Expenses (Semi-variable Expenses)
• — Monte Carlo Simulation
• — Most Important Financial Ratios
• — Moving Average
• — Negative Equity
• — Net Debt
• — Net Present Value
• — Net Present Value of Growth
• — Non-diversifiable Risk
• — Non-systematic Risk
• — Normal Deviate (Standardized Value)
• — Opportunity Cost
• — Optimal Capital Structure
• — Pareto Principle (80–20 Rule)
• — Passive Management
• — Payback Period
• — Performance Indicator
• — Perpetuity
• — Present Value
• — Price Sensitivity
• — Production Possibility Frontier
• — Qualitative Analysis
• — Quantitative Analysis
• — R-Squared
• — Ratio
• — Ratio Analysis
• — Regression Analysis
• — Residual Income (RI)
• — Risk-Adjusted Discount Rate
• — Riskless Rate of Return
• — Seasonally Adjusted Annual Rate (SAAR)
• — Sensitivity Analysis
• — Sharpe Ratio
• — Solvency
• — Solvency Ratio
• — Standard Deviation
• — Standard Error
• — Statement Analysis
• — SWOT Analysis
• — Systematic Risk
• — Terminal Value
• — Time Value of Money
• — Trend Analysis
• — Treynor Ratio
• — Variable Costs
• — Vertical Analysis of Financial Statements
• — Weighted Average Cost of Capital (WACC)
• — Weighted-Average Cost Flow Assumption

Accounting

• — Absorption Costing
• — Accelerated Depreciation
• — Accounting Analysis
• — Accounting Estimate
• — Accounting Policies
• — Accounting Principles
• — Accounting Standards
• — Accounts Payables
• — Accounts Receivable
• — Accrual Accounting
• — Acquisition Cost
• — Activity Based Costing (ABC)
• — Adjusting Entry
• — Administrative Expenses
• — Affiliate
• — Amortization Schedule
• — Annual Report
• — Annual vs. Interim Statement
• — Asset Based Financing
• — Authorized Capital
• — Authorized Shares
• — Bad Debt Reserve
• — Badwill
• — Balance Sheet
• — Bill of Exchange
• — Biological Assets
• — Bonus Depreciation
• — Book Value
• — Borrowing Costs
• — Borrowing Costs Eligible for Capitalization
• — Burden Rate
• — Business Combination
• — Capital Expenditure (CAPEX)
• — Capitalized Cost
• — Capped Rate (Capitalization Rate)
• — Cash Accounting
• — Cash Advance
• — Cash and Cash Equivalents
• — Cash Flows from Financing Activities
• — Cash Flows from Investing Activities
• — Cash Flows from Operating Activities
• — Clean Surplus Accounting
• — Clearing Account
• — Commodity
• — Common Shares
• — Common-size Financial Statement
• — Common-size Income Statement
• — Completed Contract Method of Accounting
• — Comprehensive Income
• — Conglomerate
• — Consolidated Financial Statement
• — Construction Contracts
• — Contingent Asset (Contingent Liability)
• — Continuing Operations
• — Convertible Security
• — Cost Method
• — Cost of Sales
• — Cost Recovery Method
• — Current Assets
• — Current Liabilities
• — Debit and Credit
• — Debt Management
• — Declining-Balance Depreciation Method
• — Deferred Tax Assets (Deferred Tax Liabilities)
• — Defined Benefit Plan
• — Defined Contribution Plan
• — Defined Contribution Plans
• — Depreciation (Amortization)
• — Diluted Earnings per Share
• — Direct Allocation Method
• — Direct Costing
• — Direct Labor Cost
• — Discontinued Operations
• — Disposable Income
• — Disposal Value
• — Distribution Costs
• — Double Entry Accounting
• — Double-Declining-Balance Depreciation Method (DDB)
• — Earnings per Share (EPS)
• — Effective Interest Method
• — Employee Benefits
• — Equity
• — Equity Instrument
• — Exchange Difference
• — External Reporting
• — Extraordinary Gain (Extraordinary Loss)
• — Fair Value
• — FIFO
• — Finance Costs
• — Financial Accounting
• — Financial Accounting Standards Board (FASB)
• — Financial Instruments
• — Financial Lease
• — Financial Report
• — Financial Statement
• — Financial Statement Transparency
• — Finished Goods Inventory
• — Fixed Asset
• — Fixed Assets
• — Fixed Capital
• — Foreign Currency Translation
• — Forensic Accounting
• — Forward Contract
• — Forward Rate
• — Fraudulent in Financial Reporting
• — Free Cash Flows
• — Functional and Presentation Currency
• — Generally Accepted Accounting Principles (GAAP)
• — Going Concern
• — Goodwill
• — Government Accounting Standards Board (GASB)
• — Gross Profit (Gross Margin)
• — Historical Cost
• — IFRS Main Financial Statement Forms
• — Impairment of Assets
• — Income Statement (Profit and Loss Statement)
• — Incremental Cost
• — Independence Standards Board (ISB)
• — Intangible Asset
• — Intellectual Property
• — Intercompany Eliminations
• — Interim Financial Statement
• — International Accounting Standards Board (IASB)
• — International Financial Reporting Standards (IFRS)
• — Inventories
• — Inventories: International Accounting Standard (IAS) 2 Overview
• — Inventory Accounting
• — Inventory Financing
• — Investment Property
• — Issued Capital (Share Capital)
• — Just-in-time Inventory Systems
• — Lease
• — LIBOR
• — LIFO
• — Liquidation Value
• — Long-term Liabilities
• — Mark to Market
• — Market Value
• — Merchandise Inventory
• — Minimum Lease Payments
• — Minority Interest
• — Net Assets
• — Net Book Value
• — Net Realizable Value
• — Net Sales
• — Net Worth
• — Nominal Value
• — Non-controlling Interest (NCI)
• — Non-Current Assets
• — Non-Current Liabilities
• — Normal Costing
• — Off Balance Sheet (OBS)
• — Operating Expenses
• — Operating Income
• — Operating Lease
• — Operating Segments
• — Overhead Costs
• — Pacioli
• — Par Value
• — Percentage-Of-Completion Method of Accounting
• — Perpetual Inventory
• — Perpetual Inventory System
• — Post-Closing Trial Balance
• — Post-employment Benefits
• — Post-Retirement Benefit
• — Pro Forma Invoice
• — Process Costing
• — Production Cost
• — Profit Center
• — Profit Distribution
• — Property, Plant and Equipment (PPE)
• — Provisions
• — Public Company Accounting Oversight Board (PCAOB)
• — Public Oversight Board (POB)
• — Purchase Method of Accounting
• — Push-Down Accounting
• — Qualifying Asset
• — Raw Materials
• — Realized Profit (Realized Loss)
• — Reconciliation
• — Redemption Value
• — Residual Value
• — Retail Method
• — Retained Earnings
• — Revenue
• — Salvage Value
• — Securities and Exchange Commission (SEC)
• — Share Premium
• — Shareholders Equity
• — Statement of Cash Flows
• — Statement of Changes in Equity
• — Statement of Comprehensive Income
• — Statement of Financial Position
• — Stockholder
• — Straight-Line Method of Depreciation
• — Subsidiaries, Joint ventures and Associates
• — Temporal Method
• — Transaction Costs
• — Treasury Shares
• — True Interest Cost (TIC)
• — Units of Production Method of Depreciation
• — Unrealized Gains & Losses
• — Unsecured Debt
• — US GAAP
• — US GAAP vs. IFRS
• — Work in Progress (WIP)

Business Terms

• — Accelerated Buy Backs
• — Acquiree
• — Acquirer
• — Act of Bankruptcy
• — Adam Smith
• — Adhocracy
• — Arbitrage
• — Asset Restructuring
• — Balance Theory
• — Bare Trust
• — Barter
• — Benchmark Interest Rate
• — Beneficiary
• — Bond
• — Bribery
• — Bridge Loan
• — Budget Constraint
• — Budgetary Slack
• — Bureaucracy
• — Burn Rate
• — Business Plan
• — Business Process Reengineering
• — Capital Account
• — Capital Accumulation
• — Cash Generating Account
• — Cash Limit
• — Cash Transaction
• — Certificate of Deposit
• — Claw Back
• — Co-financing
• — Collateral
• — Collateralized Mortgage Obligation
• — Collection Agency
• — Commitment Letter
• — Commodity Paper
• — Commodity Product Spread
• — Conversation Costs
• — Conversion Premium
• — Corporate Finance
• — Cost Benefit Analysis (CBA)
• — Cost-effectiveness Analysis (CEA)
• — Covenant
• — Credit Cooperative
• — Credit Crunch
• — Credit Limit
• — Credit Line
• — Credit Rating Agency
• — Cumulative Preferred Stock
• — Debenture
• — Deflation
• — Derivative
• — Discretionary Trust
• — Divestment
• — Dutch Auction
• — Escrow
• — Exploration Expenditures
• — Factoring
• — Finance
• — Financial Management
• — Franchise
• — Franchisee
• — Franchisor
• — Fraud
• — Free Price System
• — Garnishment
• — GE/McKinsey Matrix
• — Golden Parachute
• — Grace Period
• — Grey Market
• — Gross Domestic Product (GDP)
• — Gross National Product (GNP)
• — Hedge
• — HIBOR
• — Highly Leveraged Transaction (HLT)
• — Holding Company
• — Horizontal Integration
• — Hostile Takeover
• — Human Resource Management
• — Human Resources
• — Hyperinflation
• — Incorporation
• — Incoterms
• — Inflation Rate
• — Initial Public Offering (IPO)
• — Inside Information
• — International Monetary Fund
• — Job Analysis
• — Joint Stock Company
• — Kickback
• — Labor Theories of Value
• — Lessee
• — Lessor
• — Letter of Credit
• — Life Annuity
• — Limited Liability Company (LLC)
• — Limited Liability Partnership (LLP)
• — Management Discussion and Analysis
• — Marginal Utility
• — Market Economy
• — Maturity
• — Microcredit
• — Microeconomics
• — Microfinance
• — Mixed Economy
• — Money Laundering
• — Money Market
• — Monopoly
• — Mortgage
• — Negotiable Instrument
• — Non-Cumulative Preferred Stock
• — Off Shoring
• — Oligopoly
• — Omnibus Account
• — Overdraft
• — Participative Management
• — Pension Parachute
• — Performance Management
• — Perpetual Debenture
• — Personnel Selection
• — Petty Corruption
• — Pledged Asset
• — Predatory Lending
• — Preemptive Right
• — Preference Shares (Preferred Shares)
• — Prepayment
• — Private Company
• — Private Property
• — Producer Price Index (PPI)
• — Prospectus
• — Protectionism
• — Public Company
• — Quasi Loan
• — Quasi Rent
• — Quasi-Reorganization
• — Real Estate Investment Trust (REIT)
• — Real Estate Mortgage Investment Conduit (REMIC)
• — Recapitalization
• — Recession
• — Regulated Investment Company (RIC)
• — Reinsurance
• — Related Party Transaction
• — Risk Management
• — Sale–Leaseback Transactions (Leaseback)
• — Self-financing
• — Single-Premium Deferred Annuity (SPDA)
• — Sole Proprietorship
• — Spot Market
• — Standard Industrial Classification
• — Start-up Costs
• — Strategic Planning
• — Subordinated Debt
• — Subprime Lending
• — Surplus Value
• — Swap
• — Task Analysis
• — Taylorism
• — Technical Analysis
• — Theory of Value
• — Time Management
• — Trademark
• — Transfer Pricing
• — Trustee
• — Underwriting
• — Unique Selling Proposition (Unique Selling Point)
• — Unsecured Bond
• — Venture Capital
• — Vertical Integration
• — Voucher
• — Warrant
• — Work Breakdown Structure (WBS)
• — Yield

Audit

• — Audit Engagement
• — Audit Evidence
• — Audit Opinion
• — Audit Plan
• — Audit Procedures
• — Audit Report
• — Audit Risk
• — Audit Sampling
• — Audit Trail
• — Auditing Standards Board
• — Baker Tilly
• — BDO
• — Big Four (Big 4)
• — Comfort Letter
• — Compliance Audit
• — Computer Assisted Audit Techniques (CAATs)
• — Computer Auditing
• — Conflicts of Interest
• — Deloitte
• — Detection Risk
• — Disclaimer of Opinion
• — Ernst & Young
• — Financial Audit
• — Generally Accepted Auditing Standards (GAAS)
• — Grant Thornton
• — Inherent Risk
• — Institute of Internal Auditors (IIA)
• — Internal Audit
• — International Standards for the Professional Practice of Internal Auditing
• — International Standards of Auditing (ISA)
• — KPMG
• — Litigation Risk
• — Materiality
• — Model Audit
• — Modified Opinion
• — Non-Sampling Risk
• — PKF
• — PricewaterhouseCoopers (PwC)
• — Professional Judgment
• — Professional Skepticism
• — Qualified Opinion
• — Ratio Estimation
• — Risk of Material Misstatement
• — RSM Tenon Group
• — Sampling Error
• — Sampling Risk
• — Sarbanes-Oxley Act
• — Smith and Williamson
• — Statutory Audit
• — Statutory Auditor
• — Unqualified Opinion
• — Vouching

Appraisal

• — Appraisal Institute
• — Appraisal Standard Board
• — Appraiser
• — Approaches to Value
• — Cost Approach to Value
• — Income Approach to Value (Income Capitalization Approach)
• — International Valuation Standards Council (IVSC)
• — Investment Value
• — Project Appraisal
• — Qualified Valuer
• — Real Estate Appraisal
• — Residual Income Valuation (RIV)
• — Royal Institution of Chartered Surveyors (RICS)
• — Sales Comparison Approach to Value
• — The Appraisal Foundation
• — Uniform Standards of Professional Appraisal Practice (USPAP)
• — Valuation
• — Valuation Using Multiples
• — Value-in-use

Taxation

• — Abbreviated Accounts
• — Ability to Pay Taxation
• — Double Taxation
• — Effective Tax Rate
• — Fiscal Year
• — Form 10-K
• — Form 10-Q
• — Form 8-K
• — Her Majesty’s Revenue & Customs (HMRC)
• — Income Tax
• — Individual Retirement Account
• — Internal Revenue Services (IRS)
• — Investment Tax Credit
• — Lump-Sum Distribution
• — Sales Tax
• — Tax
• — Tax Allowances
• — Tax Audit
• — Tax Haven
• — Timing Differences
• — Value-added Tax (VAT)
• — W-4 Form

Financial education

• — Accountant
• — American Institute of Certified Public Accountants (AICPA)
• — Association of Accounting Technicians
• — Association of Chartered Certified Accountants (ACCA)
• — Auditor
• — Certified Financial Planner (CFP)
• — Certified General Accountants (CGA)
• — Certified in Financial Management (CFM)
• — Certified Internal Auditor (CIA)
• — Certified Management Accountant (CMA)
• — Certified Public Accountants (CPA)
• — Chartered Financial Analyst (CFA)
• — Chartered Institute of Management (CIMA)
• — Chief Executive Officer (CEO)
• — Chief Financial Officer (CFO)
• — Chief Human Resources Officer (CHRO)
• — Chief Operating Officer (COO)
• — Coaching
• — Continuing Professional Education
• — Doctor of Business Administration (DBA)
• — Financial Advisor
• — Financial Analyst
• — Financial Planner
• — Financial risk manager (FRM)
• — Financier
• — Institute of Management Accountants (IMA)
• — International Association of Book keepers (IAB)
• — International Federation of Accountants (IFAC)
• — Junior Accountant
• — Master of Business Administration (MBA)
• — Performance Appraisal
• — Project Management Institute (PMI)
• — Senior Accountant
• — Team Building
• — Work Sampling

International Financial Reporting Standards (EU)

• — IAS 1 Presentation of Financial Statements
• — IAS 2 Inventories
• — IAS 7 Statement of Cash Flows
• — IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
• — IAS 10 Events after the Reporting Period
• — IAS 11 Construction Contracts
• — IAS 12 Income Taxes
• — IAS 16 Property, Plant and Equipment
• — IAS 17 Leases
• — IAS 18 Revenue
• — IAS 19 Employee Benefits
• — IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
• — IAS 21 The Effects of Changes in Foreign Exchange Rates
• — IAS 23 Borrowing Costs
• — IAS 24 Related Party Disclosures
• — IAS 26 Accounting and Reporting by Retirement Benefit Plans
• — IAS 27 Consolidated and Separate Financial Statements
• — IAS 28 Investments in Associates
• — IAS 29 Financial Reporting in Hyperinflationary Economies
• — IAS 31 Interests in Joint Ventures
• — IAS 32 Financial Instruments: Presentation
• — IAS 33 Earnings per Share
• — IAS 34 Interim Financial Reporting
• — IAS 36 Impairment of Assets
• — IAS 37 Provisions, Contingent Liabilities and Contingent Assets
• — IAS 38 Intangible Assets
• — IAS 39 Financial Instruments: Recognition and Measurement
• — IAS 40 Investment Property
• — IAS 41 Agriculture
• — IFRS 1 First-time Adoption of International Financial Reporting Standards
• — IFRS 2 Share-based Payment
• — IFRS 3 Business Combinations
• — IFRS 4 Insurance Contracts
• — IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
• — IFRS 6 Exploration for and Evaluation of Mineral Resources
• — IFRS 7 Financial Instruments: Disclosures
• — IFRS 8 Operating Segments

IFRS Interpretations (EU)

• — IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
• — IFRIC 2 Members’ Shares in Co-operative Entities and Similar Instruments
• — IFRIC 4 Determining whether an Arrangement contains a Lease
• — IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
• — IFRIC 6 Liabilities arising from Participating in a Specific Market — Waste Electrical and Electronic Equipment
• — IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
• — IFRIC 9 Reassessment of Embedded Derivatives
• — IFRIC 10 Interim Financial Reporting and Impairment
• — IFRIC 12 Service Concession Arrangements
• — IFRIC 13 Customer Loyalty Programmes
• — IFRIC 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
• — IFRIC 15 Agreements for the Construction of Real Estate
• — IFRIC 16 Hedges of a Net Investment in a Foreign Operation
• — IFRIC 17 Distributions of Non-cash Assets to Owners
• — IFRIC 18 Transfers of Assets from Customers
• — IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
• — SIC 7 Introduction of the Euro
• — SIC 10 Government Assistance — No Specific Relation to Operating Activities
• — SIC 12 Consolidation — Special Purpose Entities
• — SIC 13 Jointly Controlled Entities — Non-Monetary Contributions by Venturers
• — SIC 15 Operating Leases — Incentives
• — SIC 21 Income Taxes — Recovery of Revalued Non-Depreciable Assets
• — SIC 25 Income Taxes — Changes in the Tax Status of an Entity or its Shareholders
• — SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease
• — SIC 29 Disclosure — Service Concession Arrangements
• — SIC 31 Revenue — Barter Transactions Involving Advertising Services
• — SIC 32 Intangible Assets — Web Site Costs

Financial software

• — Accounting Software
• — CRM
• — ERP
• — Excel Financial Functions
• — eXtensible Business Reporting Language (XBRL)
• — Extensible Markup Language (XML)
• — Financial Analysis Tools
• — Financial Ratio Analysis Software
• — Human Resource Planning Software (HRP)
• — Hyperion Planning
• — IFRS Taxonomy
• — Microsoft Dynamics
• — MS Excel for Financial Calculation
• — QuickBooks
• — QuickBooks Secrets
• — SAP
• — Software as a Service (SaaS)
• — US GAAP Taxonomy