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The accounting and finance profession will continue to adapt to change through regulatory compliance, task automation, blockchain, and more. Learn how 4impactdata enables firms to stay ahead of the curve and provide client-centric services.

The accounting and finance profession will continue to adapt to change through regulatory compliance, task automation, blockchain, and more. Learn how VerifyIQ enables firms to stay ahead of the curve and provide client-centric services.

In this video, you’ll learn about insider trading. #insidertrading #stockmarket #wallstreetmojo #sec #illegalactivity Chapters: 00:00 – Introduction 00:42 – What is insider trading? 01:49 – Insider trading punishments 02:29 – Real-world insider trading cases 03:28 – Legal vs illegal insider trading 04:32 – Conclusion What is insider trading? Insider trading is when people have access to price-sensitive non-public information and use it to their advantage by trading in the stock market to make a profit before it is announced to the general public. That’s why, to prevent people from using information to their advantage that is not yet made available to the general public, rule 10b-5 was introduced in the Securities Exchange Act of 1943, and in 2021, the Insider Trading Prohibition Act was also passed. (Explained in detail in the video) Insider trading punishments Any person guilty of insider trading may be penalized a fine of up to $5 million and sentenced to 20 years of imprisonment. In many instances, they even banned people guilty of insider trading from trading in the stock market. Real-world insider trading cases The earliest case that made the court identify insider trading as an offense was the Texas Gulf Sulphur Company. Another infamous case was of R. Foster, a columnist for the Wallstreet Journal, leaking sensitive information. (Explained in detail in the video) Legal vs illegal insider trading If, say, someone has some price-sensitive information about a stock and they invest in the company, they should report the same to the SEC. Doing this will abstain them from insider trading offenses as they have disclosed the details of their activity to the regulator. This will be all for this video. Subscribe to the channel, give the video a like, and share it with others. ========================================================================== Subscribe to Our Channel – Youtube ► https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUw?sub_confirmation=1 LinkedIn ► https://www.linkedin.com/company/wallstreetmojo/ Facebook ► https://www.facebook.com/wallstreetmojo Instagram ► https://www.instagram.com/wallstreetmojoofficial/ Twitter ► https://twitter.com/wallstreetmojo

The tax treatment of distributions to shareholders of an S corporation depends on whether the S corporation has accumulated earnings and profits (AEP) from the time prior to making the S election when it was a C corporation. If an S corporation doesn't have accumulated earnings and profits (AEP), then the tax treatment of distributions is straightforward: a distribution is a tax-free recovery of capital to the extent of the shareholder's stock basis (any excess is treated as a gain from the sale or exchange of property). If an S corporation does have accumulated earnings and profits (AEP), then the following ordering rules are used to determine the tax treatment of the distribution: (1) the distribution first reduces the accumulated adjustments account (AAA) and is a tax-free recovery of capital (2) after AAA reaches zero, the distribution next is a taxable dividend to the extent of accumulated earnings and profits (AEP) (3) after AEP reaches zero, the distribution next reduces the other adjustments account (OAA) (4) after OAA reaches zero, the remaining distribution reduces the shareholder's stock basis and is a tax-free recovery of capital (the shareholder's basis can't go below zero, so any excess is treated as a gain from the sale or exchange of property) Changes in the AAA, AEP, and OAA accounts are reported on Schedule M-2 of Form 1120S. In the event the S election is terminated, any cash distributions made within one year of the termination date are treated as a tax-free recovery of capital to the extent that they don't exceed AAA. 0:00 Introduction 0:48 Example with no AEP (Accumulated Earnings and Profits) 2:41 What is AEP (Accumulated Earnings and Profits) 4:48 The ordering rules for distributions 7:13 Schedule M-2 of Form 1120S 8:02 Example with AEP 12:02 Termination of S election — Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world. — SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING • A 44-PAGE GUIDE TO U.S. TAXATION • A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS • MANY MORE FREE PDF GUIDES AND SPREADSHEETS * http://eepurl.com/dIaa5z — SUPPORT EDSPIRA ON PATREON *https://www.patreon.com/prof_mclaughlin — GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT * https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST * Apple Podcasts: https://podcasts.apple.com/us/podcast/scheme/id1522352725 * Spotify: https://open.spotify.com/show/4WaNTqVFxISHlgcSWNT1kc * Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK * https://www.tiktok.com/@prof_mclaughlin — ACCESS INDEX OF VIDEOS * https://www.edspira.com/index — CONNECT WITH EDSPIRA * Facebook: https://www.facebook.com/Edspira * Instagram: https://www.instagram.com/edspiradotcom * LinkedIn: https://www.linkedin.com/company/edspira — CONNECT WITH MICHAEL * Twitter: https://www.twitter.com/Prof_McLaughlin * LinkedIn: https://www.linkedin.com/in/prof-michael-mclaughlin — ABOUT EDSPIRA AND ITS CREATOR * https://www.edspira.com/about/ * https://michaelmclaughlin.com

It’s all about SPACs in Episode #17 of GAAP Chats. Once the golden child of Wall Street and celebrities (even Shaq had a SPAC!), they’ve now become persona non grata. Buy why? Join host Mike Walworth and Chris Brundrett as they discuss SPACs, including the reasons behind their meteoric rise and subsequent fall from grace.

Now you can get your free business plan template gift here: https://www.bizmove.com/business-gifts.htm – This is a high quality, full blown business plan template complete with detailed instructions and all the related spreadsheets. Allows you to easily prepare a professional business plan for your new business Also get free small business guides, tools, and worksheets at: https://www.bizmove.com

#shorts #circuitbreaker #circuit #wallstreetmojo What is a Circuit Breaker? | MUST WATCH | WALLSTREETMOJO A circuit breaker in the stock market halts trading temporarily in case the price falls too much. It’s to prevent panic selling stocks within a very short period, say within minutes. To know more about it, check out our Youtube video. https://www.youtube.com/watch?v=TnAuaaHLCyU ========================================================================== Subscribe to Our Channel – Youtube ► https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUw?sub_confirmation=1 LinkedIn ► https://www.linkedin.com/company/wallstreetmojo/ Facebook ► https://www.facebook.com/wallstreetmojo Instagram ► https://www.instagram.com/wallstreetmojoofficial/ Twitter ► https://twitter.com/wallstreetmojo

Visa and Mastercard are both global payment networks. They don’t issue cards or extend credit but instead make most of their money processing transactions. Both companies have experienced growing revenues and are very profitable, but there are some key differences. Visa has a larger market share, as it processes more transactions and has a higher net revenue ($29 billion compared to $22 billion). But Visa is more dependent on revenue from the U.S. About two-thirds of Mastercard’s revenue comes from outside North America. Despite increased competition, both companies have maintained strong operating margins. But Visa’s margin was 9 percentage points higher than Mastercard’s in 2022. The main reason is that Visa had much lower personnel costs as a percentage of net revenue. Thus, Visa is running a lot leaner on labor. As for the future, both companies are diversifying their revenue streams by providing value-added services like: • Fraud prevention tools • Access to consumer data • Consulting While Visa didn’t provide figures, more than one-third of Mastercard’s revenue came from value-added services in 2022, and I expect that to increase in the future. #shorts — Edspira is the creation of Michael McLaughlin, an award-winning professor who went from teenage homelessness to a PhD. Edspira’s mission is to make a high-quality business education freely available to the world. — SUBSCRIBE FOR A FREE 53-PAGE GUIDE TO THE FINANCIAL STATEMENTS, PLUS: • A 23-PAGE GUIDE TO MANAGERIAL ACCOUNTING • A 44-PAGE GUIDE TO U.S. TAXATION • A 75-PAGE GUIDE TO FINANCIAL STATEMENT ANALYSIS • MANY MORE FREE PDF GUIDES AND SPREADSHEETS * http://eepurl.com/dIaa5z — SUPPORT EDSPIRA ON PATREON *https://www.patreon.com/prof_mclaughlin — GET CERTIFIED IN FINANCIAL STATEMENT ANALYSIS, IFRS 16, AND ASSET-LIABILITY MANAGEMENT * https://edspira.thinkific.com — LISTEN TO THE SCHEME PODCAST * Apple Podcasts: https://podcasts.apple.com/us/podcast/scheme/id1522352725 * Spotify: https://open.spotify.com/show/4WaNTqVFxISHlgcSWNT1kc * Website: https://www.edspira.com/podcast-2/ — GET TAX TIPS ON TIKTOK * https://www.tiktok.com/@prof_mclaughlin — ACCESS INDEX OF VIDEOS * https://www.edspira.com/index — CONNECT WITH EDSPIRA * Facebook: https://www.facebook.com/Edspira * Instagram: https://www.instagram.com/edspiradotcom * LinkedIn: https://www.linkedin.com/company/edspira — CONNECT WITH MICHAEL * Twitter: https://www.twitter.com/Prof_McLaughlin * LinkedIn: https://www.linkedin.com/in/prof-michael-mclaughlin — ABOUT EDSPIRA AND ITS CREATOR * https://www.edspira.com/about/ * https://michaelmclaughlin.com

Now you can get your free business plan template gift here: https://www.bizmove.com/business-gifts.htm – This is a high quality, full blown business plan template complete with detailed instructions and all the related spreadsheets. Allows you to easily prepare a professional business plan for your new business Also get free small business guides, tools, and worksheets at: https://www.bizmove.com

In this video, you learn about industry analysis and the steps involved in analyzing an industry and creating a report. #industryanalysis #equityresearch #wallstreetmojo #researchanalyst #equityresearchanalyst Chapters: 00:00 – Introduction 00:51 – What is industry analysis? 01:59 – How to perform industry analysis? 03:54 – How to write a report on industry analysis? 05:31 – Conclusion What is industry analysis? Industry analysis is all about looking for the trend in the industry’s environment to identify whether it has any upside potential. Equity research analysts perform a thorough industry analysis before making any investment recommendations in any company. It would give them an edge as they could predict future changes in the industry and use it to strategize, plan, and make better decisions. (Explained in detail in the video) How to perform industry analysis? Review available information Get an idea about the right industry Are you able to forecast future demand and supply? How to write a report on industry analysis? Overview of the analysis Analytical presentation Forecast Conclusion This will be all for this report. Subscribe to the channel, like the video, and share it with others. ========================================================================= Subscribe to Our Channel – Youtube ► https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUw?sub_confirmation=1 LinkedIn ► https://www.linkedin.com/company/wallstreetmojo/ Facebook ► https://www.facebook.com/wallstreetmojo Instagram ► https://www.instagram.com/wallstreetmojoofficial/ Twitter ► https://twitter.com/wallstreetmojo