Accounting for Convertible Debt Instruments
According to EY, the convertible debt market saw whipsaw action in issuances. Between 2015 and 2019, average issuance varied between $40 billion and $45 billion. However, it dropped to $22…
How to Report for Comprehensive Income
Comprehensive income (CI), which is defined as the sum of net income (NI) and other comprehensive income (OCI), gives both the internal and external audiences a 30,000-foot perspective of a…
The Differences Between Conclusion of Value and Calculation of Value
When a business is looking for a valuation, it needs to decide whether to use the calculation of value approach versus the conclusion of value option.The conclusion of value calculation…