Earnings Quality
Earnings quality refers to how sustainable, reliable, and repeatable a company’s profits are. High-quality earnings come from core operations rather than one-time gains, accounting adjustments, or aggressive assumptions. Analysts assess earnings quality to judge whether reported profits truly reflect underlying business performance and long-term financial health.
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Equitable Charge
An equitable charge is a claim on an asset that does not transfer ownership but grants the lender rights over…
Extended Trial Balance
An extended trial balance is a worksheet that expands the standard trial balance to include adjustment, income statement, and balance…
Expense Allocation
Expense allocation is the process of distributing shared or indirect costs across departments, projects, or cost centres. It ensures expenses…
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