• Bonus Issue Announcement
    EFFECT OF BONUS ISSUE ANNOUNCEMENT ON STOCK RETURNS Bonus Shares The term bonus means an extra dividend paid to shareholders in a joint stock company from surplus profits. When a company has accumulated a large fund out of profits - much beyond its needs, the directors may decide to distribute a part...
    Premium 4354 Words 14 Pages
  • Review of Introduction to Accounting
    used to calculate depreciation is very large Ch5(b-2): Depreciation and the disposal of fixed assets Ch6(a): Limited Company 1、 The differences between a public company and a private limited company. PPT s.5 - 6 2、 The main characteristics of limited companies a) A company is a...
    Premium 1565 Words 6 Pages
  • accounting international
    Discuss the effect that a bonus issue of shares may have on the share price of a company A bonus issue of shares is a declaration of shares to present shareholders according to their part of their current share holding at no cost to shareholders. The firm issuing shares uses its retaining earnings...
    Premium 1036 Words 4 Pages
  • Share Market
    Accounting Terms Reconciliation is the adjusting of the difference between two items (e.g., balances, amounts, statements, or accounts) so that the figures are in agreement. Often the reasons for the differences must be explained. One example would be reconciling a checking account (bringing the checking...
    Premium 11216 Words 32 Pages
  • Acc for Equity
    distributed to the corporation.[1] Accounting for Stockholders' Equity Include in this discussion I would like to give some overview related to the difference accounting for stockholders equity according to International Financial Reporting Standards (IFRS) with GAAP. U.S. This material is excerpted from...
    Premium 3348 Words 10 Pages
  • Redemption of Preference Shares
    Redemption of Preference Shares The fund provided by the owners in to a business is known as capital. You know that capital of the business depends upon the form of business organization. From ownership point of view, there are number of business organizations like, sole proprietorship business, partnership...
    Premium 2170 Words 9 Pages
  • Afgfaf
    Ravindra Nanjibhai PGP27/253 Difference between Balance sheets Schedule on Share Capital UTV | PVR | Provides details of equity shares along with previous year values. | Provides details of equity shares, preference shares and cumulative preference shares along with previous year values. | ...
    Premium 334 Words 2 Pages
  • Ceo Compensation
    alternative approaches to executive compensation (including salary, bonus, restricted stock, and executive stock options), comparison of the restricted stock and stock options, principles of executive pay design, and the relation between CEO performance and pay. Keywords: Executive compensation, incentives...
    Premium 2513 Words 7 Pages
  • Vdfdf
    BONUS ISSUE An offer of free additional shares to existing shareholders. A company may decide to distribute further shares as an alternative to increasing the dividend payout. Also known as a "scrip issue" or "capitalization issue". Issue of Bonus Share A bonus share is a free share of stock given...
    Premium 3079 Words 8 Pages
  • Financial Management
    the information value lies in the fact that a dividend increase signals a decrease in systematic risk (a decrease in discount rate), the correlation between dividend changes and earnings changes has not been proofed. Investors can use this knowledge about managers' behaviour to inform their decision to...
    Premium 2933 Words 9 Pages
  • Accounting
    FINANCING BONUS ISSUE A scrip issue (also called a capitalisation issue or a bonus issue) is the issue of new shares to existing shareholders at no charge, pro rata to their existing shareholdings. The term capitalisation issue is less common but more accurate than the terms scrip or bonus issue. It...
    Premium 1327 Words 4 Pages
  • Sensitivity Analysis Guide
    Agreement. In the email, Spellman had a base salary of $200,000 with a bonus starting at 30% with no maximum percentage said. However, in Walt’s email, he states that the bonus starts at 30% and depending on how well goals are met, the bonus will be higher using the straight-line formula. But in the Drafted...
    Premium 1804 Words 5 Pages
  • Lecture Notes on Financial Accounting
    Securities are interests or shares in the debt or equity instrument of another entity. These are covered by IFRS 9 and IAS 28. Types of Securities: 1) Equity securities represent ownership interests in an entity in the form of preference shares, ordinary shares, share warrants, call options...
    Premium 3646 Words 14 Pages
  • Equity Products
    Certificates Leveraged Certificates (also known as MINIs or Turbo’s) Warrants Capital Protection Notes (CPN) Reverse Exchangeable (REX) Discount Certificates Bonus Certificates Airbag Certificates Double-Up Certificates Outperformance Certificates Autocallable Notes Look-back Notes Disclaimer Contacts 4 6 8 10...
    Premium 10616 Words 39 Pages
  • Competency Based Pay
    according to their own performance, that of their team or group, or perhaps that of the enterprise as a whole. Relativities and pay differentials between individuals or groups of workers are, of course, also of fundamental importance. These are generally determined by the wage or salary structure of...
    Premium 10541 Words 34 Pages
  • Capital Market
    Capital Market Shares, bonds, debentures; etc Participants and roles in the Capital market SEC, Stock Exchange, Stock brokers, Issuing Houses, Jobbers, Registrars, Institute of stockbrokers; etc. Methods of Accessing the Capital Market Offer by Introduction, Offer for subscription, Right issue, Bonuses...
    Premium 11101 Words 36 Pages
  • Shsre
    “Sharekhan.” “Sherkhan—as in Zanzeer?” my self-proclaimed wealthy neighbour asked me. “No, Sharekhan as in stocks and shares,” I corrected. “Stocks and shares? Hey! Even I dabble in shares. Have some blue chips in my portfolio, I have. What about you?” was his next question. Obviously he hadn’t heard of...
    Premium 14826 Words 48 Pages
  • Finance
    sums of money, generally from a diverse group of lenders. 6. Capital: The term capital denotes the long-term funds of a firm. All items on the right hand side of the firm’s balance sheet, excluding current liabilities, are sources of capital. Debt capital includes all long-term borrowing incurred...
    Premium 4450 Words 15 Pages
  • The Stock Market Book
    Company and Shares 4. Financial cycle of business 5. How do shares come into being? 6. Instruments other than shares 7. Difference between debt and equity 8. Stock Market 9. Primary and secondary market 10. Various market players 11. Qualified Institutional Buyers 12. Process of bringing shares into the...
    Premium 14636 Words 51 Pages
  • Accounting
    public use (i.e. GAAP). Tax accountants therefore adjust the financial statements prepared under financial accounting principles to account for the differences with rules prescribed by the tax laws. Information is then used by tax professionals to estimate tax liability of a company and for tax planning...
    Premium 55159 Words 188 Pages