Corporate Reporting Council and Cover ratio: Difference between pages

Revision as of 22:42, 13 November 2013

An investor's measure of the safety of their future income flow from an investment.

The cover ratio is calculated as:

The investment's internal cash flow - or its accounting equivalent flow - available to pay the investor's income DIVIDED BY:
The income flow expected by, or contractually payable to, the investor.

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-''UK accounting standards.''
+An investor's measure of the safety of their future income flow from an investment.
-The Corporate Reporting Council is the part of the Financial Reporting Council that is responsible for making, issuing, amending and withdrawing accounting standards.
+The cover ratio is calculated as:
+#The investment's internal cash flow - or its accounting equivalent flow - available to pay the investor's income DIVIDED BY:
+#The income flow expected by, or contractually payable to, the investor.
-The Corporate Reporting Council was formerly known as the Accounting Council.
+== See also ==
+* [[Debt service ratio]]
+* [[Dividend cover]]
+* [[Interest cover]]
+* [[Uncovered]]
+[[Category:Corporate_finance]]
-''(Before the Accounting Council, this role was previously undertaken by the Accounting Standards Board.)''
+[[Category:Long_term_funding]]
+[[Category:Treasury_operations_infrastructure]]
+[[Category:Long_term_funding]]
-==See also ==
-* [[Accounting standards]]
-* [[Board for Actuarial Standards]]
-* [[Federal Accounting Standards Advisory Board]]
-* [[Financial Accounting Standards Board]]
-* [[Financial Reporting Council]]
-* [[Financial Reporting Standard]]
-* [[Financial Reporting Standard for Smaller Entities]]
-* [[Generally accepted accounting principles]]
-* [[International Accounting Standards Board]]
-* [[Statement of recommended practice]]
-[[Category:Accounting,_tax_and_regulation]]