Category: CORPORATE FINANCE

Treasury Stock and Cash Flow Statement

If a company has a cash surplus, it can invest the money in various projects or activities. In most cases, the goal is to increase the returns shareholders get from these projects. Sometimes, though, companies may also invest that money in their own shares. Treasury stock is a common concept …

Temporarily Restricted Net Assets

Companies and organizations use assets to meet their objectives. In most cases, the company and its management control how they use those assets. However, it may not be the case every time. Some organizations may also have restrictions exposed to their funds from various sources. Usually, it is more common …

Account Payable vs. Note Payable

A liability is obligation companies accumulate from past transactions and events. This obligation creates an economic outflow of benefits in the future. Practically, liabilities may come in various forms for a company. Two of the two common ones include account and note payable. Both are similar in many aspects. However, …