Gearing Ratio
The gearing ration measures how much of a company’s operations are funded through debt compared to equity. It helps assess financial risk and capital structure. A higher gearing ratio indicates greater reliance on borrowed funds, which can amplify returns but also increase exposure to interest obligations and repayment pressure.
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Group Accounting
Group accounting involves managing and reporting financial information for a parent company and its subsidiaries as a single entity. It…
Gain Realisation Principle
The gain realisation principle states that revenue or gains should only be recognised when they are earned and realised, typically…
Gross Working Capital
Gross working capital refers to the total value of a company’s current assets, including cash, receivables, and inventory. It indicates the resources…
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