Financial Analysis and Accounting Book of Reference

IFRS Disclosure Guide 2012

Study how to prepare IFRS statements fully complied with IASB requirements.
View our IFRS Disclosure Guide 2012, it's FREE! See also US GAAP Disclosure List.

Debt ratios

• — Asset Coverage Ratio
• — Capitalization Ratio
• — Debt Ratio
• — Debt Service Coverage Ratio
• — 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

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 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
• — 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
• — Elasticity of Demand
• — Explicit Cost
• — Factor Analysis
• — Financial Analysis Report
• — 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
• — 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 Cost
• — 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