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Accrued Expenses

Accrued expenses are expenses that have already been incurred but not yet paid. Typical expenses that accrue include a variety of things...

We get Diluted EPS when Net Income is divided by Diluted Shares of the same company. The diluted share is the number of shares...

A Non-Cash outflow item, which is deducted from Revenue but not easily visible on the Income Statement; can be seen on Cash Flow...

Operating working capital, sometimes called net working investment is the same as working capital, but only includes those current assets...

Goodwill comes to the Balance Sheet at the time of acquisition of another business. Though it is an intangible asset, it is not subject...

Noncontrolling shareholders (historically known as minority shareholders or minority interests) exist when the parent controls a...

A group is a business and all the other businesses under its control.Below in the picture, business A is the "parent" and has invested in...