BNET Business Dictionary
Business Definition for: Accounting Equation
- a formula in which a firm's assets must be equal to the sum of its liabilities and the owners' equity.
- Also known as Balance Sheet Equation
Additional Resources
- Daniel Pink: Why Your Human Capital May Be in Jeopardy
- In today's global economy, workplace expert Daniel Pink argues that many traditionally white-collar skills are becoming commoditized. Here's why you'd better adjust quickly or see the value of your human capital plummet. In your book, you claim that traditional left-brain approaches to careers are no longer ...
- Articles 2009-06-16
- Balance Sheet And Owners' Interests
- The balance sheet portrays the precise financial position of an organization at a particular point of time. It contains details about all the organizational expenditures and income. The balance sheet consists of four financial components viz. assets, liabilities, and owner's equity. The accounting equation states that the total organizational assets...
- Presentations 2003-01-01
- The Balance Sheet
- The balance sheet portrays the precise financial position of an organization at a particular point of time. It contains details about all the organizational expenditures and income. The balance sheet consists of three elements viz. assets, liabilities, and owner's equity. The accounting equation states that the total organizational assets are...
- Presentations 2003-05-13
- Earnings Functions, Rates of Return and Treatment Effects: The Mincer Equation and Beyond
- This paper considers the interpretation of "Mincer rates of return." It shows how repeated cross section and panel data improves the ability of analysts to estimate the ex ante and ex post marginal rate of returns. Accounting for sequential revelation of information calls into question the validity of the internal...
- White papers 2005-08-01
- Professional Growth + Personal Satisfaction: An Equation for Success
- Women In Business Public accounting is a demanding profession. It requires long hours, strict deadlines and unwavering attention to detail and quality. For three women partners in Ernst & Young's Orange County office, this is the environment in which they thrive. On the road to success, they've learned...
- Research articles 2004-04-26
- Beginners' Guide To Financial Statements
- A company's balance sheet is set up like the basic accounting equation shown above. On the left side of the balance sheet, companies list their assets. On the right side, they list their liabilities and shareholders' equity. Sometimes balance sheets show assets at the top, followed by liabilities, with shareholders'...
- White papers 2007-02-05
- Boeing Co. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator [Operator Instructions]. Our first question... one moment. Our first question comes from Cai von Rumohr of Cowen & Co. Cai von Rumohr - Cowen & Co. Yes. If you would give us a little more detail the unit cost margin, looks like was kind...
- Earnings calls 2007-10-25
- CanWest Global Communications F1Q08 (Qtr End 11/30/07) Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions Your first question comes from Carl Bayard - Genuity Capital Markets. Carl Bayard – Genuity Capital Markets Couple of questions. First off, a question for John Maguire. I was just wondering if you have an estimate of what the clean EPS number would be if...
- Earnings calls 2008-01-10
- FASB Standards
- A financial equation for stock option valuation developed by Bill Scott of Science Applications International Corporation is given. The equation treats employee stock options in terms of their share value for accounting purposes, rather than the traditional valuation method, which treats them more like a cash bonus. Stock options only...
- White papers 1997-07-01
- Limited Asset Market Participation and the Elasticity of Intertemporal Substitution
- The paper presents empirical evidence based on the U.S. Consumer Expenditure Survey that accounting for limited asset market participation is important for estimating the elasticity of inter-temporal substitution. Differences in estimates of the EIS between asset holders and non-asset holders are large and statistically significant. This is the case whether...
- White papers 2002-08-16
- Equinix, Inc. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator [Operator instructions]. Our first question comes from Jonathan Schildkraut with Jefferies. Jonathan Schildkraut - Jefferies & Company Wow. Stephen M. Smith - President and Chief Executive Officer Hey Jonathan, how are you? Jonathan Schildkraut - Jefferies & Company Hi guys,...
- Earnings calls 2007-10-30
- Net Income Statement
- While some lines of an income statement depend on estimates or forecasts, the interest expense line is a basic equation. When accounting for income tax expense, however, a business can use different accounting methods for some of its expenses than it uses for calculating its taxable income. The hypothetical amount...
- White papers 2009-01-01
- Performing a Cost/Benefit Analysis
- When you've put a lot of time and effort into developing an idea for a new project or initiative, you may be eager to get it approved and underway. Before you can get started, though, you must convince the decision-makers the project is worthwhile by determining its economic viability—which you...
- Articles 2007-10-29
- AVX Corp. F2Q08 (Qtr End 9/30/07) Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. [Operator Instructions]. Our first question comes from Brian White of Jefferies & Company. Please go ahead. Brian White - Jefferies & Company Good morning. John Gilbertson - Chief Executive Officer and President Good morning, Brian. Brian White - Jefferies...
- Earnings calls 2007-10-25
- Countrywide Financial Q2 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions Your first question comes from the line of Paul Miller from Friedman, Billings, Ramsey. Please go ahead. Paul Miller - Friedman, Billings, Ramsey Thank you very much. Angelo, you've been through a lot of these different cycles out there and this doesn't seems to be...
- Earnings calls 2007-07-24
- Outside Upside : Finding Focus Through Finance Outsourcing
- The article says that a faltering global economy puts pressure on corporate results; executives are increasingly turning to outsourcing to reduce costs and boost productivity. Outsourcing providers pledge to perform back-office functions, including finance and accounting, more cheaply and efficiently than companies can do on their own, thanks to economies...
- White papers 2003-01-01
- Intellectual Capital ROI: A Causal Map of Human Capital Antecedents and Consequents
- This paper describes the results of a ground-breaking research study that measured the antecedents and consequents of effective human capital management. The research sample consisted of 76 senior executives from 25 companies in the financial services industry. The results of the study yielded a holistic causal map that integrated constructs...
- White papers 2002-09-20
- Well Done. Now Go Away | BTalk Australia
- (9min 03) The incentive market is an important part of the travel business, but does it work? If you want to make people perform why not just give them more cash? In today's BTalk Australia Phil Dobbie talks to Richard Froggatt, a Director of NGT Travel in...
- Blog posts 2008-07-23
- Columbia Pacific: Exporting U.S.-Style Healthcare to Asia
- Hand this off to the Bureau of Questionable Ideas: Columbia Pacific, a Seattle investment firm has raised $325 million to bring "U.S.-style healthcare" to nations such as Malaysia, India, Indonesia and Vietnam. The fund's current focus is India, where it hopes to own more than 26 facilities by the end...
- Blog posts 2008-08-29
- American Capital Strategies Ltd. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator [Operator Instructions]. And our first question comes from the line of Sanjay Sakhrani of KBW. Please go ahead. Sanjay Sakhrani – Keefe, Bruyette & Woods Hi. Thanks for taking my question. Just a quick question on the ’08 dividend guidance, how much of the...
- Earnings calls 2007-11-02
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