Author: Editor

What is Treasury Stock? Treasury Stock is company’s own stock that has been issue and subsequently reacquired by purchase. There are number of reasons for which firm require its own shares – To obtain shares that can be used in...

What is Sensitivity Analysis? Sensitivity Analysis is a way of analyzing change in the NPV of the project for a given change in one of the variables. It indicates how sensitive a project’s NPV or IRR is to changes in particular...

What is Realization Concept? Realization Concept of Accounting states that revenue is only recognized when goods or services are delivered or rendered to the buyer. Conservatism concept suggests the period when revenue should be...

What is Preferred Stock? Preferred stock pays a fixed dividend much like interest payment on bonds and have prior right over that of ordinary share dividends. Stock Certificate is the evidence of ownership in a corporation. This...