Key Difference – Proportionate Consolidation vs Equity Method Companies make investments in other companies for a variety of strategic and operational reasons. These types of investments bring economic benefits that should be reflected in the company’s financial statements to facilitate better decision-making ability for the users of financial statements. Proportionate consolidation and equity method […]
Difference Between Annuity and Compound Interest
Key Difference – Annuity vs Compound Interest Investors use a number of investment opportunities in order to generate returns. Annuity and compound interest are two such options that can be considered by an investor depending on the investment requirements. The key difference between annuity and compound interest is that while annuity is an investment […]
Difference Between Equity and Royalty
Key Difference – Equity vs Royalty Resources are vital for all organizations and there are different ways of incorporating them into the business operations. Some businesses have direct ownership of resources that are used to produce goods and services while some acquire assets from owners to use for commercial purposes. The key difference between […]
Difference Between IAS 27 and IFRS 10
Key Difference – IAS 27 vs IFRS 10 IAS 27- ‘Consolidated and Separate Financial Statements’ and IFRS 10-‘Consolidated Financial Statements’ report accounting guidelines for the recording of financial results of holding companies. The key difference between IAS 27 and IFRS 10 is that IFRS 10 amends IAS 27’s criteria for the parent company to […]
Difference Between Operating Lease and Capital Lease
Key Difference – Operating Lease vs Capital Lease Companies require a number of tangible assets that can be purchased or leased. Purchasing a tangible asset requires a lump of funds at once, thus it will not be viable for all companies. Alternatively, leasing is a convenient option since the payment can be made on […]
Difference Between Combined and Consolidated Financial Statements
Key Difference – Combined vs Consolidated Financial Statements As companies pursue expansion strategies, they may acquire controlling or non-controlling stakes in other companies. This is done in order to gain access to new opportunities, obtain synergies and enter into otherwise restricted markets. (Some countries do not allow overseas companies to start businesses without a […]
Difference Between Current and Long Term Liabilities
Key Different – Current vs Long Term Liabilities Liabilities in a business arises due to owing funds to parties outside the company. This is a legal obligation the company is bound to fulfil in the future. Liabilities arise from the debt taken, and the nature of debt is dependent on the requirement for taking […]
Difference Between IFRS 15 and IAS 18
Key Difference – IFRS 15 vs IAS 18 Both IFRS 15 – ‘Revenue from Contracts with Customers’ and IAS 18 -‘Revenue’ relate to the accounting treatments on recording income generated through business activities. IAS 18 was issued in December 1993, and IFRS 15 will be effective for accounting periods starting from January 2018. The […]
Difference Between Administration and Liquidation
Key Difference – Administration vs Liquidation Both Administration and Liquidation are formal company insolvency (a state where the company is not in a position to settle its debts) practices. The key difference between administration and liquidation is that administration is a business rescue tool that may help the business to survive while a liquidation […]
Difference Between Yield to Maturity and Coupon Rate
Key Difference – Yield to Maturity vs Coupon Rate Yield to maturity and coupon rate are two critical aspects that should be understood when considering investing in bonds. A bond is a financial instrument issued by a company (corporate bonds) or the government (government bonds); in order to obtain access to capital from investors, […]
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