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Fund accounting is an accounting system for recording resources with specific limitations or purposes. It is used by nonprofits and governments to show how money is spent and reported. Learn about the types, categories and standards of fund accounting.
A permanent fund is a type of governmental fund that generates and disburses money for a specific purpose or group. Learn about the definition, examples, and accounting principles of permanent funds in the United States and other countries.
Learn the definition, components and calculation of cash and cash equivalents (CCE), the most liquid current assets on a business's balance sheet. CCE are short-term commitments with temporarily idle cash and easily convertible into a known cash amount.
A dividend is a distribution of profits by a corporation to its shareholders, usually in cash, shares or assets. Learn about the types, history and tax treatment of dividends, and how they affect the stock price and market capitalization.
Learn about the financial and corporate aspects of dividend policy, how it affects the value and performance of a company and its shareholders. Compare different theories and models, such as Modigliani-Miller, Gordon, Lintner and CSS, and their implications for dividend decisions.
A cash flow statement is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents. It breaks the analysis down to operating, investing and financing activities and is useful in determining the short-term viability of a company.
Free cash flow is the amount of cash a business can distribute to its creditors and shareholders without affecting its operations. Learn how to calculate free cash flow using different methods and formulas, and compare it with net income.
Learn what dividend tax is, how it is imposed by different jurisdictions, and how it has evolved over time. Compare the current dividend tax rates and rules in the US, UK, Canada, Australia, Japan and Germany.