Financial Reporting

REVALUATION OF FIXED ASSETS

REVALUATION OF FIXED ASSETS

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 …

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ACCOUNTING RATIOS -LEVERAGE RATIOS - www.accacoach.com

Accounting Ratios -Leverage Ratios

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‚Äôs assets and business operations are financed using debt and equity. The debt ratio, debt to equity ratio, and equity multiplier are …

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