Accounting

For example, Sweden has the Bokföringsnämden (BFN – Accounting Standards Board), Spain the Instituto de Comtabilidad y Auditoria de Cuentas , and the United States the Financial Accounting Standards Board . So if you want to be seen as a professional, you have to be professional. Follow accounting regulations to avoid any penalties or negative outcomes just like any other accounting professional would. Independence in fact refers to any factual information such as whether you, as an audit […]

The standard set of regulatory parameters cannot be resolved with observed dividend yields within the Officer framework. Whichever method is used to resolve the inconsistency, the effect will be an increase in the estimated after-tax cost of equity.

Conversely, an individual on the 20% marginal tax rate actually gets a $0.10 rebate. The basis for this is that the cash $0.70 looks like it’s taxed at a lower rate than other income. For example, an individual at that time paying no tax woul […]

If it produces 10,000 mugs a month, the fixed cost of the lease goes down, to the tune of $1 per mug. Budgeting for variable expenses can be more challenging, as you may not be able to pinpoint exactly how much they’ll add up to from one month to another. If you’re not tracking variable expenses regularly, it could be very easy to under- or overestimate how much of your budget you should allocate to them. This is something you can easily do with a budgeting app, however, which can m […]

We’ll do one month of your bookkeeping and prepare a set of financial statements for you to keep. For the most part, how often you reconcile bank statements will depend on your volume of transactions. (Also called deposits in transit.) This is money that has been received by your company and recorded on the books, but which has not been processed by the bank. For instance, the bank charged your business $30 in service fees, but it also paid you $5 in interest. Below is an example of a com […]

The analysis presented by Heffernan used data from the Massachusetts General Physician Organization, which has a relatively efficient billing operation as compared with national means. A microcosting of tasks to obtain private insurer payment versus Medicare found a 10 percent excess burden. The analysis presented by Kahn and colleagues used data from two California studies that included a broader range of billing and insurance-related activities, including a portion of clinician coding of serv […]

The arrangements may be designed to shift licensing rights, intellectual property ownership, an equity stake, or a share in the profits to the sponsors. The business conducting the research and development activities may be paid a fixed fee or some form of cost reimbursement arrangement by the sponsors. As you combine your companies’ finances, you’ll allocate a portion of that $250,000 to the competitor’s R&D projects, and then report that amount as an asset. If the proje […]