Key Difference – Accounting Depreciation vs Tax Depreciation In accounting, depreciation is a method of accounting for the reduction in useful life of tangible assets due to obsolescence, wear and tear. Accounting depreciation and tax depreciation are often different due to the fact that they are calculated according to different procedures and assumptions. The […]
Difference Between Transfer and Transmission of Shares
Key Difference – Transfer vs Transmission of Shares Transfer of shares and transmission of shares both involve the change of ownership of shares in a company. Transfer of shares refers to the investor voluntarily altering the ownership of his or her shares by giving them to another investor. Transmission of shares is a mechanism […]
Difference Between Financial Reporting and Financial Statements
Key Difference – Financial Reporting vs Financial Statements A business conducts a number of transactions and has many interested parties. The activities of the business become more complicated as it grows, thus a proper mechanism is required to govern such activities. The importance and requirement for transparency in financial activities in companies have increased […]
Difference Between Offer for Sale and Offer for Subscription
Key Difference – Offer for Sale vs Offer for Subscription Offer for Sale and Offer for Subscription are two main ways of offering shares to the investors. Although the structure of the two methods is similar, there is a key difference between offer for sale and offer for subscription. In an offer for sale, […]
Difference Between Balance Sheet and Consolidated Balance Sheet
Key Difference – Balance Sheet vs Consolidated Balance Sheet Balance sheet is one of the principal year-end financial statements prepared by companies. A consolidated balance sheet is similar to a balance sheet, but there is a difference between them in terms of preparation. The key difference between balance sheet and consolidated balance sheet is […]
Difference Between Share Capital and Share Premium
Key Difference – Share Capital vs Share Premium Issue of shares is a very important decision to a company with the main objective of raising funds for expansion. Share Capital and Share Premium are major components of equity. The key difference between share capital and share premium is that while share capital is the […]
Difference Between Allotment and Issue of Shares
Key Difference – Allotment vs Issue of Shares Share allotment and share issue are two important criteria for businesses to consider in decisions of raising finance. The key difference between allotment and issue of shares is that an allotment is a method of share distribution in a company whereas share issue is the offering […]
Difference Between Preferential Allotment and Private Placement
Key Difference – Preferential Allotment vs Private Placement Preferential allotment and private placement are two key methods of issuing securities that can be practised by both private and public companies. The key difference between preferential allotment and private placement is the group of investors they are been offered to. Any investor can subscribe to […]
Difference Between Authorised and Issued Share Capital
Key Difference – Authorised vs Issued Share Capital The share capital is the main source of raising funds for business. A ‘share’ is a unit of ownership and can be transferred from one investor to another. The key difference between authorised and issued share capital is that while authorised share capital is the maximum […]
Difference Between Accredited Investor and Qualified Purchaser
Key Difference – Accredited Investor vs Qualified Purchaser Accredited investors and qualified purchasers are two types of investors who usually invest in above-average risk, higher return earning investments. Despite this similarity between them, the criteria that should be met to be an accredited investor or a qualified purchaser are largely different. The key difference […]