Ratios
Working Capital
What is Current Assets - Current Liabilities?
Relevance
What is if knowledge of it will influence a user's decision?
Accounting Equation
What is Assets = Liabilities + Shareholder's Equity?
Current Ratio
What is Current Assets / Current Liabilities?
Materiality
What is information that will influence, in terms of magnitude and/or nature, decisions makers?
Name a non-current asset (4)
What are:
Long-term investments
Property, plant, and equipment
Intangible assets
Goodwill
Debt to Total Assets
What is Total Liabilities / Total Assets?
Comparability
What is an enhancing qualitative characteristic of useful information that enables users to identify and understand similarities in, and differences among, items?
Current Assets
What is an asset that a company expects to convert into cash, sell, or use up within one year?
Price - Earnings (P-E)
What is Market price per share / Basic Earnings per share?
Verifiability
What is an enhancing qualitative characteristic of useful information that means that different knowledgeable and independent users could reach a consensus that the information is faithfully represented?
Non-Current Liabilities
What are obligations that are expected to be paid or settled after one year?
Earnings Per share
What is Income available to common shareholders / Weighted average number of common shares?
Going Concern
What is the assumption that the business will remain in operation for the foreseeable future?
Where trading investments can be found
Where are Current Assets?