Litigation losses 86 Long lived assets 68 Long term Contract 22 Look ahead bias

Litigation losses 86 long lived assets 68 long term

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Litigation losses 86 Long-lived assets 68 Long-term Contract 22 Look-ahead bias 92 M Management commentary 87 Management's Discussion and Analysis (MD&A) 7 Manipulation 87 Mark to market 60 Market rate of interest 80 Marketable securities 34 Market-oriented investors 92 Matching Principle 23 Materiality 13 Maturity 35 Minimum lease payment 69
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101 Minority interest 7 Mortality rate 81 Mortgage 81 N Nature of expense method 68 Net book value 69 Net Profit Margin 52 Net realizable value 35 Net Revenue 23 No Offsetting 14 Nominal interest rate 81 Non-cash activities 42 Non-cash charges 43 Non-cash expenses 69 Non-controlling interest 61 Noncurrent assets 35 Non-current liabilities 35 Nonmonetary assets 74 Non-monetary assets 43 Non-operating income 87 Non-public company 87 Non-redeemable preferred shares 35 Note payable 35 O Off-balance-sheet 69 Office of the Comptroller of the Currency 14 Omit 87 Operating activities 7 Operating Cash Flow (OCF) 43 Operating cycle 36 Operating Expenditures (OPEX) 43 Operating lease 69 Operating Profit 23 Operating Proft Margin 52 Operating leverage 52 Ordinary Shares 23 Overstatement 52 Owner-occupied property 70 P Patent 36 Payable turnover 52 Pension 81
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102 Percentage-of-completion method 24 Performance obligation 24 Performance ratio 43 Period costs 24 Periodic inventory system 61 Permanent differences 74 Perpetual inventory system 61 Pooling-of-interests method 87 Post-acquisition revenue 88 Post-employment benefit 81 PPE (Property, Plant, and Equipment) 36 Preferred shares 61 Prepaid Expenses 36 Present value 14 Pretax Margin 53 Price to book value ratio (P/B) 53 Price to cash flow ratio (PCFR) 53 Price to Earnings ratio (P/E) 53 Principal amount 43 Principle-based accounting standards 14 Proceeds 44 Product Costs 24 Profit Margin 24 Profitability ratios 53 Pro-forma earnings 88 Prospective 25 Proxy statements 7 Q Qualified opinion 7 Quick ratio 54 R Raw materials 61 Real estate 69 Receivables turnover 54 Reconciliation 70 Reconciliation Statement 14 Recoverable amount 36 Regression analysis 54 Regulatory review of filings 88 Related-party transactions 88 Relevance 15 Replacement cost 62
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103 Research costs 37 Responsibility statement 88 Restructure 25 Retail method 37 Retained earnings 62 Retention rate 54 Retirement of Bonds 44 Retrospective 25 Return on Assets (ROA) 55 Return on Equity (ROE) 55 Return on total capital 55 Revaluation 37 Revenue 25 Reversal 70 Rule-based accounting standards 15 S Salvage value 70 Scenario analysis 55 Securities and Exchange Commission 15 Security Commission 15 Segment ratio 56 Selling costs 37 Sensitivity analysis 56 Shareholders 25 Short-term borrowing 81 Simple capital structure 26 Simulation 56 Small, Medium and Micro Enterprises (SMME) 75 Solvency 37 Solvency ratios 56 Specific identification 62 Standard cost 38 Standard-setting bodies 15 Statement of Cash Flow 7 Statement of Changes in Equity 8 Statement of Comprehensive Income 8 Straight-line method 70 Subsidiary 8 Survivorship bias 92 Sustainable growth rate 56 Synthetic lease 70
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