Capitalisation: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
(Add link.)
(Mend links.)
 
Line 33: Line 33:
* [[Depreciation]]
* [[Depreciation]]
* [[Equity]]
* [[Equity]]
* [[Financial reporting]]
* [[Fixed assets]]
* [[Fixed assets]]
* [[FTSE]]
* [[FTSE]]
* [[Fundamental analysis]]
* [[Fundamental analysis]]
* [[IAS 16]]
* [[IAS 16]] (Tangible assets - Property, plant and equipment)
* [[IAS 38]]
* [[IAS 38]] (Intangible assets)
* [[Impairment]]
* [[Impairment]]
* [[Intangible]]
* [[Intrinsic value]]
* [[Intrinsic value]]
* [[Large-cap]]
* [[Large-cap]]

Latest revision as of 05:14, 10 August 2024

1. Financial accounting.

When a fixed asset is purchased the cost is not debited to the income statement (or profit and loss account).

Instead the debit is to the balance sheet, creating an asset.


2. Market value.

The total market value of a firm's capital.


3. Capital amount.

The adequacy of the amount and nature of an organisation's capital, particularly the capital of a bank.


4. Equity.

The total market value of a listed company's equity.

Sometimes known as the 'equity market capitalisation'.


See also