Author: Anfisa Dmitrieva

IMA provides a forum for members by promoting forward-thinking research and industry best practices and offering newsletters and journals. Each year, Institute of Management Accountants (IMA) conducts a global salary survey to discover trends in comp…

The CDC reported that “cluster[s] of negative attitudes and beliefs motivate the general public to fear, reject, avoid, and discriminate against people with mental illnesses”. The French sociologist Émile Durkheim indicated in his Rules of the Sociol…

For example, many companies list operating income separately, which is the money earned from a company’s core business operations. Conversely, non-operating revenue is the money earned from secondary sources, which could be investment income or proce…

But getting a grasp on these concepts is the first step toward evaluating your company’s efficiency and profitability. The revenue number is the income a company generatesbeforeany expenses are taken out. Therefore, when a company has “top-line growt…

One of the company’s crucial health indicators is its ability to generate cash and cash equivalents. So, a company with relatively high net assets and significantly less cash and cash equivalents can mostly be considered an indication of non-liquidit…

When you make a change to your auto insurance, you might need to do it in the middle of your billing cycle. If the change you make impacts your insurance cost, then your insurance company will prorate your premium….

A prepaid expense is carried on the balance sheet of an organization as a current asset until it is consumed. The reason why is because most prepaid assets are consumed within a few months of being recorded. If a prepaid expense were likely to not be…

“The most freeing thing one can do in a relationship is let go of worries about what all could possibly go wrong and focus on what is going right,” Chronister says. For instance, Chronister suggests placing your focus on the things your partner does …

This differs from how common stock shareholders, who benefit whenever a company grows, are paid. Why companies issue preferred stock is different than the reason they go public and offer common stock. Preferred stock is a form of equity, or a stake i…

Split between assets, liabilities, and equity, a company’s balance sheet provides for metric analysis of a capital structure. Debt financing provides a cash capital asset that must be repaid over time through scheduled liabilities. Equity financing p…