New rules for accounting for the amortization of premiums on redeemable debt securities
The FASB on Thursday made targeted changes to the rules governing the accounting for amortization…
Monthly Archives: March, 2017
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Earnings before interest, taxes, depreciation and exceptional items (EBITAE)
What is earnings before interest, taxes, depreciation and exceptional items? Earnings before interest, taxes, depreciation…
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Definition of the accounting cycle
What is the accounting cycle? The accounting cycle is a collective process of identifying, analyzing…
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Definition of the fixed depreciation method
What is the fixed depreciation method? The fixed amortization method refers to one of three…
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Regulatory accounting principles (RAP)
What are the regulatory accounting principles? Regulatory Accounting Principles (RAP) were introduced by the former…
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Definition of earnings before interest, depreciation, amortization and exploration (EBIDAX)
What is earnings before interest, amortization, amortization and exploration (EBIDAX)? Earnings before interest, depreciation, amortization,…
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Amortization of intangible assets Definition
What is amortization of intangible assets? Amortization of intangible assets, also simply referred to as…
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Definition of earnings before interest, depreciation and amortization (EBIDA)
What is earnings before interest, amortization, and amortization (EBIDA)? Earnings before interest, depreciation, and amortization…
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Definition of operating profit before amortization and depreciation (OIBDA)
What is operating profit before depreciation and amortization (OIBDA)? Operating profit before depreciation and amortization…
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Form 4562: Definition of Depreciation and Amortization
What is Form 4562: Depreciation and Amortization? Form 4562: Depreciation and Amortization is an Internal…