by TheBusinessProfessor | Feb 23, 2025 | Managerial & Financial Accounting & Reporting
What is Capital Appreciation?Capital appreciation occurs when an asset’s value or price increases or rises above the value or price at which it was acquired. Capital appreciation is a common calculation used to assess capital gains tax when an asset is sold.How...
by TheBusinessProfessor | Feb 23, 2025 | Managerial & Financial Accounting & Reporting
What is the Straight Line Basis of Depreciation?Straight line basis, also called straight line depreciation, refers to a measure of determining depreciation and amortization on assets. It is one of the easiest ways to ascertain the decrease in an assets value over a...
by TheBusinessProfessor | Feb 23, 2025 | Managerial & Financial Accounting & Reporting
What is Nominal Value?Nominal value is simply defined as the face value or par value of a security. When a security such as a bond or stock is sold to a buyer, the amount that reflects on the evidence of purchase or security certificate is the nominal value. The...
by TheBusinessProfessor | Feb 23, 2025 | Managerial & Financial Accounting & Reporting
What is the Academy of Accounting Historians?The Academy of Accounting Historians is an organization created for scholars who have devoted themselves to accounting history. The organization was established in 1973, it was birthed as a result of an initiative of Gary...
by TheBusinessProfessor | Feb 23, 2025 | Managerial & Financial Accounting & Reporting
Update Table of Contents What is an Absorbed Account?How are Absorbed Accounts Used? Academics Research on Absorbed Account What is an Absorbed Account?When an account is merged or absorbed into another similar account, an absorbed account will be realized. An...
by TheBusinessProfessor | Feb 23, 2025 | Managerial & Financial Accounting & Reporting
What are Accounting Series Releases?Official accounting declarations or assertions released by the Securities and Exchange Commission (SEC) on financial reporting matters are referred to as Accounting Series Releases (ASRs). These releases by the SEC are intended to...
