New: fsaAll contenthive-129948hive-196917krhive-166405hive-185836zzansteemhive-183959hive-180932uncommonlabphotographyhive-150122bitcoinhive-145157hive-144064hive-183397hive-188619krsuccesslifehive-193637hive-101145hive-193186hive-113376hive-184714hive-109690TrendingNewHotLikerspurehearthcenter (35)in healthandwellness • 9 months agoUse your HSA/FSA for Personal Training before year-end or lose it!🚀 Maximize your health and wealth! Did you know your HSA or FSA can cover our Personal Training programs? 💳 Don't let those funds go to waste – invest in your well-being now! 🌟 Personalized…purehearthcenter (35)in healthandwellness • 9 months agoUse your HSA/FSA for Personal Training before year-end or lose it!🚀 Maximize your health and wealth! Did you know your HSA or FSA can cover our Personal Training programs? 💳 Don't let those funds go to waste – invest in your well-being now! 🌟 Personalized…aoddl94 (69)in dta • last yearDTA와 DTL 정리보통 Income Statement에서 Revenue - Expense가 Pretax financial income 인데 여기에 세율을 적용하는 것이 아님! --> 해당 Income을 세무조정 (reconciliation)하여 Taxable Income을 계산한다. (Revenue와 Expense를 조정) Taxable Income X…aoddl94 (69)in bond • last yearBondThe primary purpose of bond covenants is to protect bondholders from actions by the equity owners that would tend to reduce the value of their claims against the company. Purposes of a bond…aoddl94 (69)in fsa • last yearPPE의 RevaluationRevaluation: IRFS only USGAAP: not allowed 시가평가 (FV) class별로 할 수 있지만 class 안의 individual 대상들은 동일하게 해야됨 revaluation 시 이익분은 AOCI 계정과목에 반영 (NI과 R/E에 반영 X) 하지만 손실분은 NI에 반영되고 R/E에 반영됨aoddl94 (69)in cfa • last yearROEROE = Net Income / Avg. Equity ROE= (Net Income/Revenue) x (Revenue/Average Total Assets) x (Average Total Assets/Equity) ROE = (Net Profit Margin) x (Asset Turnover) x (Leverage Ratio)aoddl94 (69)in cogs • last yearCoGSCoGS = Beg Inv + Purchase - End Inv.aoddl94 (69)in financial • last yearFinancial Statment Notes (Footnotes)Information about accouting estimates, assumptions, and methods chosen for reporting is found in Financial Statement Notes (footnotes)aoddl94 (69)in bond • last year사채 발행채권의 현재가치를 Market interest rate = R(할인율)을 이용하며, Market Interest Rate = Coupon Rate -> PV = 액면가 FV -> par bond Market Interest Rate > Coupon Raet -> PV < 액면가 FV -> discount bond…aoddl94 (69)in valuation • last yearValuation Allowance회계 계정과목 중 V/A 는 USGAPP 에서 인정 DTA 10,000 V/A (4,000) IFRS에서는 인정 x DTA 6,000aoddl94 (69)in cfa • last yearDeferred Tax Assets (DTA) 와 Deferred Tax Liabilities (DTL)Asset on Book (Financial Reporting) > Asset on Tax --> DTA 나중에 공제 받을 것 Liabilities on Book < Liabilities on Tax --> DTL 나중에 더 내야 될 것hhyk (37)in fsa • last yeardsdsfsfsdaeslamazaz (25)in fatf • 3 years agoJapan to implement FATF Travel Rule for cryptocurrencies in 2022The #FSA, the govt. agency that oversees #Japan's money markets, proclaimed that next year the money Action Task Force (FATF) underneath the #G20 can begin to implement the Travel Rule for the…gelaswopkaditop (25)in fsa • 3 years agoyahyamopiafl.cloud (59)in japan • 3 years agosteemCreated with Sketch.Japan to implement FATF Travel Rule for cryptocurrencies in 2022The #FSA, the government agency that oversees #Japan's financial markets, announced that next year the Financial Action Task Force (FATF) under the #G20 will begin to implement the Travel Rule for…touhid77 (25)in fsa • 4 years agosdfsdfssgfdsyiray22092 (25)in fsa • 4 years agodfhgmnderfhyrehgfdmytecnic (25)in fsa • 4 years agosteemCreated with Sketch.safd bew fgacaran (25)in fsa • 4 years agoaf 5tgb
.png)
