Capitalisation: Difference between revisions
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imported>Doug Williamson (Layout.) |
imported>Doug Williamson (Link with Large-cap, Mid-cap and Small-cap pages.) |
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''Financial accounting | ''Financial accounting'' <br> | ||
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. | 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. | ||
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* [[Basel III]] | * [[Basel III]] | ||
* [[Capital adequacy]] | * [[Capital adequacy]] | ||
* [[FTSE]] | |||
* [[Large-cap]] | |||
* [[Listed company]] | * [[Listed company]] | ||
* [[ | * [[Mid-cap]] | ||
* [[Small-cap]] | |||
Revision as of 20:28, 11 February 2017
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.
The total market value of a firm's capital.
3.
The adequacy of the amount and nature of an organisation's capital, particularly the capital of a bank.
4.
The total market value of a listed company's equity. Sometimes known as the 'equity market capitalisation'.
