Fixed assets revaluation is the process of adjusting to increasing or decreasing the carrying value of the assets. IAS 16 of the International financial reporting standard (IFRS) refers that initially fixed assets to be recorded at a cost but IFRS allows two models for subsequent accounting for fixed assets, cost model, or revaluation model. Cost …
DuPont analysis is a technique which is used to analyze a company able to increase its return on equity (ROE) based on Profit margin, total asset turnover and financial leverage the DuPont analysis concludes that a company can raise its ROE by maintaining a high-profit margin, increasing asset turnover to increase more sales or leveraging …
The leverage ratio is a type of financial ratio which indicates the level of debt and measure a company ability to pay off its obligations. The ratios provide an indication of how the company’s assets and business operations are financed using debt and equity. The debt ratio, debt to equity ratio, and equity multiplier are …