Modified Internal Rate of Return (MIRR) Tutorial – Chapters00:00 – Introduction01:10 – What is MIRR?01:57 – Multiple IRR Problem04:23 – Overestimate of Rate of Return09:10 – Calculating MIRR10:03 – MIRR Formula11:55 – MIRR Excel FunctionIn this video, we will talk about MIRR, its calculations, how it tells the limitations of IRR, and its uses. What is Modified Internal Rate of Return (MIRR)?MIRR or Modified Internal Rate of Return accurately assesses the potential profits of an investment. Unlike IRR, which exaggerates and entices investors for investment, MIRR offers a better estimate of the expected ROI of an investment. It can be calculated through: – Discounted Approach- Reinvestment Method- Combination ApproachUses of MIRR:- Eradicates the issues of multiple IRRs and overestimation of the rate of return- Allows adjustments for growth- Adds reinvestment rates#wallstreetmojo, #MIRR, modifiedinternalrateofreturn For more details, you can refer to our article at – https://www.wallstreetmojo.com/mirr/Subscribe to Our Channel – Youtube https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUw?sub_confirmation=1LinkedIn https://www.linkedin.com/company/wallstreetmojo/mycompany/ Facebook https://www.facebook.com/wallstreetmojo Instagram https://www.instagram.com/wallstreetmojoofficial/ Twitter https://twitter.com/wallstreetmojo
“Outside basis” refers to a partner’s tax basis in their partnership interest. Outside basis is calculated as follows:The partner’s initial basisPlus: additional contributions made by the partner to the partnershipPlus: increases in the partner’s share of the partnership’s liabilitiesPlus: the partner’s share of partnership incomePlus: the partner’s share of tax-exempt incomePlus: the partner’s share of depletion deductions in excess of the depletable property’s basisMinus: distributions of cash or property from the partnership to the partnerMinus: decreases in the partner’s share of the partnership’s liabilitiesMinus: the partner’s share of partnership losses Minus: the partner’s share of nondeductible expenses that aren’t capital expendituresMinus: the partner’s depletion deduction for any partnership oil and gas property, to the extent the deduction doesn’t exceed the proportionate share of the property’s basisNote that a partner’s outside basis can never go below zero.— 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 accessible to all people.— 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* http://eepurl.com/dIaa5z— 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/
Diluted EPS Tutorial – Chapters 00:00 Introduction to Diluted EPS 01:04 What is Diluted EPS 02:37 Simple vs Complex Capital Structure 04:53 Diluted EPS Formula 05:41 Diluted EPS Calculation Example 07:42 – Adjustments to Diluted EPS Formula In this video, we will talk about Diluted EPS, how it is calculated, how it is used, and the difference between basic and diluted EPS. What is Diluted EPS? Diluted EPS is a ratio to gauge the quality of Earnings Per Share of a firm if all its securities were exercised. Formula for Diluted EPS = (Net Income Preferred Dividends)/(Weighted Average Number of Shares Outstanding + Conversion of any Money Options, Warrants, and Other Dilutive Securities) Purposes of Diluted EPS 1. Ascertain an organizations earnings per share 2. Diluted EPS is required for a complex capital structure 3. Used to assess a companys financial health #dilutedearningspershare #wallstreetmojo, #dilutedEPS For more details, you can refer to our article at – https://www.wallstreetmojo.com/diluted-eps-earnings-per-share/ Subscribe to Our Channel – Youtube https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUw?sub_confirmation=1 LinkedIn https://www.linkedin.com/company/wallstreetmojo/mycompany/ Facebook https://www.facebook.com/wallstreetmojo Instagram https://www.instagram.com/wallstreetmojoofficial/ Twitter https://twitter.com/wallstreetmojo
Payback Period Tutorial – Chapters 00:00 – Introduction 01:00 – What is Payback Period? 02:40 – Payback Period Formula & Calculation (Equal cash flows) 04:23 – Payback Period Formula & Calculation (Unequal cash flows) 09:10 – Using Payback Period to Compare Multiple Projects 10:55 – Limitations of Payback Period In this video, we will discuss one of the methods of Capital Budgeting, i.e., Payback Period, along with how it works, its calculations, and its limitations. What is Payback Period? Payback Period is the time taken to recover a business initial investment. In simple terms, it refers to the time taken by a project to reach a level where there is no loss no profit i.e. breakeven point. Formula for Payback Period = Initial Investment/Net Annual Cash Inflow Limitations of Payback Period: 1. Time Value of Money is neglected 2. The amount of cash inflows generated post the payback period is disregarded. #paybackperiod, #wallstreetmojo, #paybackperiodfomula To learn more about Payback Period, you may look at this article – https://www.wallstreetmojo.com/payback-period/ Subscribe to Our Channel – Youtube https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUw?sub_confirmation=1 LinkedIn https://www.linkedin.com/company/wallstreetmojo/mycompany/ Facebook https://www.facebook.com/wallstreetmojo Instagram https://www.instagram.com/wallstreetmojoofficial/ Twitter https://twitter.com/wallstreetmojo
Here’s a glimpse of our Bangalore event. It was electrifying and the room was filled with energy. But, now it’s time for Mumbai. The event is going to be even bigger. Don’t miss it. Mark the date and time: 30th April | 3:00 to 6:00 PM Venue: Goldfinch Hotel Register Now For Mumbai: https://bit.ly/3vvzALfSimandhar Education will help you ace the CPA, CMA, EA, CIA, and IFRS certifications. For any further information regarding the courses, you can feel free to reach out to our expert counselors at 𝟕𝟕𝟖𝟎𝟐𝟕𝟑𝟑𝟖𝟖. Drop your Details: https://bit.ly/3wf2fD4 If there are any video suggestions that you would like us to make, please drop them in the comments. LIKE, SHARE, and SUBSCRIBE! ——————***—————–***———————***———————***———————–𝗔𝗯𝗼𝘂𝘁 𝗦𝗶𝗺𝗮𝗻𝗱𝗵𝗮𝗿 𝗘𝗱𝘂𝗰𝗮𝘁𝗶𝗼𝗻Simandhar Education is a leading training provider for US CPA, US CMA, CIA, EA, and IFRS. Simandhar Education always believes in transforming education and providing high standards of learning to the students. We are the channel partner of AICPA and the official partner of Becker Education, the most acclaimed CPA reviewer in the USA. We believe in imparting information and concentrate on grooming individuals and making them fit for the corporate world. The academy provides quality education with more emphasis on practical knowledge. Simandhar Education has a wide network of world-class trainers, teachers, and industry experts, and all the teachers at Simandhar are CPA qualified and rank holders. We also provide guaranteed placement support to the students and personal grooming sessions for the interviews. 𝗦𝗶𝗺𝗮𝗻𝗱𝗵𝗮𝗿 𝗔𝗰𝗵𝗶𝗲𝘃𝗲𝗺𝗲𝗻𝘁𝘀Simandhar education has over 4000 enrolled students and has successfully placed more than 200 students across reputed firms. We have a team of 10 leading faculties and have effectively conducted 100+ corporate events in the CPA/ CMA domain. Contact Us: +91- 7780273388 or leave a message on social media.Make sure to hit the like, share and subscribe to our YouTube channel.To get more updates on the YouTube Channel click: http://bit.ly/2Mt2BB1Now you can listen to our podcast at https://bit.ly/36PYQPP ——————————- 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 ———————————–Make Sure to follow us on our Social Media Channels:Podcast: https://bit.ly/36PYQPPInstagram: https://zcu.io/TNgDLinkedin: https://bit.ly/2Oh9w5dFacebook: https://zcu.io/gDvXTwitter: https://zcu.io/17cSThink CPA – Think Simandhar#BangaloreEvent #Bangalorevisit #sripaljainvisittobangalore #bangalore #mumbai #mumbaivisit #sripaljain #cpa #cma #DataAnalytics #EACourse #IFRS #ThinkCPAThinkCMA
Want to score 90+ in US CPA? But, don’t know how to prepare for the exams? Mr. Sripal Jain, CA, CPA, reveals the 3 Secrets to acing the CPA Exam and scoring 90+. Simandhar Education will help you ace the CPA, CMA, EA, CIA, and IFRS certifications. For any further information regarding the courses, you can feel free to reach out to our expert counselors at 𝟕𝟕𝟖𝟎𝟐𝟕𝟑𝟑𝟖𝟖.Drop your Details: https://bit.ly/3wf2fD4 𝗔𝗯𝗼𝘂𝘁 𝗦𝗶𝗺𝗮𝗻𝗱𝗵𝗮𝗿 𝗘𝗱𝘂𝗰𝗮𝘁𝗶𝗼𝗻Simandhar Education is a leading training provider for US CPA, US CMA, CIA, EA, and IFRS. Simandhar Education always believes in transforming education and providing high standards of learning to the students. We are the channel partner of AICPA and the official partner of Becker Education, the most acclaimed CPA reviewer in the USA. We believe in imparting information and concentrate on grooming individuals and making them fit for the corporate world. The academy provides quality education with more emphasis on practical knowledge. Simandhar Education has a wide network of world-class trainers, teachers, and industry experts, and all the teachers at Simandhar are CPA qualified and rank holders. We also provide guaranteed placement support to the students and personal grooming sessions for the interviews. 𝗦𝗶𝗺𝗮𝗻𝗱𝗵𝗮𝗿 𝗔𝗰𝗵𝗶𝗲𝘃𝗲𝗺𝗲𝗻𝘁𝘀Simandhar education has over 4000 enrolled students and has successfully placed more than 200 students across reputed firms. We have a team of 10 leading faculties and have effectively conducted 100+ corporate events in the CPA/ CMA domain. Contact Us: +91- 7780273388 or leave a message on social media.Make sure to hit the like, share and subscribe to our YouTube channel.To get more updates on the YouTube Channel click: http://bit.ly/2Mt2BB1Now you can listen to our podcast at https://bit.ly/36PYQPP ——————————- 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 ———————————–Make Sure to follow us on our Social Media Channels:Podcast: https://bit.ly/36PYQPPInstagram: https://zcu.io/TNgDLinkedin: https://bit.ly/2Oh9w5dFacebook: https://zcu.io/gDvXTwitter: https://zcu.io/17cSThink CPA – Think Simandhar#cpa #cpausa #uscpa #cpacourse #cpaexaminindia #simandhareducation #cpatips #cpasecrets
Comparative Statement Tutorial – Chapters00:00 – Introduction01:12 – What is Comparative Statement?02:02 – Absolute Difference 03:06 – Percentage Difference03:53 – Colgate’s Comparative Statement04:51 – Colgate’s Comparative Income Statement In this video, we will talk about Comparative Statements, how to make one,and their importance. What are Comparative Statements?A comparative income statement is an income statement in which multipleperiods of the income statement are dealt with and compared side by side,allowing the reader to compare incomes from previous years and makeinvestment decisions on whether or not to invest in the company.There are two types of Comparative Statement Analysis: Horizontal Analysisand Vertical Analysis. Importance of Comparative Statements: 1. Helps in forecasting2. Helps in drawing conclusion3. Makes a simpler presentation 4. Easy detection of discrepancies#wallstreetmojo, #comparativestatement, #incomestatementTo learn more, please refer to our article here – https://www.wallstreetmojo.com/comparative-income-statement/Subscribe to Our Channel – Youtube https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUw?sub_confirmation=1LinkedIn https://www.linkedin.com/company/wallstreetmojo/mycompany/ Facebook https://www.facebook.com/wallstreetmojo Instagram https://www.instagram.com/wallstreetmojoofficial/ Twitter https://twitter.com/wallstreetmojo
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After identifying the significant accounts and relevant assertions, the auditor should assess the risk of material misstatement.The risk of material misstatement is a function of both inherent risk and control risk.Risk of Material Misstatement = Inherent Risk x Control RiskThe auditor thus needs to:• Assess inherent risk for revenue accounts• Assess control risk for revenue accountsInherent risk is the risk a material misstatement will occur in the absence of internal controls.Here are 4 factors that affect the inherent risk for revenue:• Industry-related factors• The complexity of revenue recognition• The difficulty of auditing transactions and account balances• Misstatements from prior auditsControl risk is the risk a material misstatement would not be prevented or detected by the client’s internal controls.Assuming the auditor plans to rely on the client’s internal controls, there are 3 steps for setting control risk:• Understand and document the internal control process• Plan and perform tests of controls on revenue transactions• Set the achieved level of control riskNow that the auditor knows both the inherent risk and the control risk for revenue transactions and account balances, the auditor knows the risk of material misstatement (RMM).Risk of Material Misstatement = Inherent Risk x Control RiskRMM is the risk that a material misstatement will occur and not be prevented or detected by the client’s internal controls. You could also think of RMM as the risk that a material misstatement exists prior to the auditors doing their work. Some people refer to RMM as “client risk” because the auditors have no control over it. A high RMM means the auditors will need to set detection risk lower to achieve an acceptable level of audit risk.Audit Risk = Risk of Material Misstatement x Detection Risk0:00 Introduction0:29 What is inherent risk?0:35 Four factors that affect inherent risk for revenue1:48 What is control risk?1:58 Three steps for setting control risk for revenue3:11 The risk of material misstatement— 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 accessible to all people.— 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* http://eepurl.com/dIaa5z— 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/
How CIMA® helped my career – Craig Masterson, Commercial Finance Business PartnerWhen Craig Masterson passed his final CIMA exam, he felt that his career prospects at work became immediately more certain. Now a Commercial Finance Business Partner, he explains how CIMA helped him achieve his goal of working in finance at an industry company; his number 1 benefit of being a CIMA member; and why being a management accountant means he can make a genuine impact.Anyone can study with CIMA®, whatever your education or background. Find out more about joining us: https://myfuture.cimaglobal.com/
Listen to the journey of our alumni and Women’s Roller Hockey Asian Gold Medalist Shweta Kshirsagar on how she became a US CMA from Simandhar after B.Com Honours and got placed in knowcraft Analytics. Simandhar’s study materials, notes, and mock exams – the three pillars for clearing CMA exam, according to Shweta. Watch the video to know moreSimandhar Education will help you ace the CPA, CMA, EA, CIA, and IFRS certifications. For any further information regarding the courses, you can feel free to reach out to our expert counselors at 𝟕𝟕𝟖𝟎𝟐𝟕𝟑𝟑𝟖𝟖. Drop your Details: https://bit.ly/3wf2fD4 ——————***—————–***———————***———————***———————–𝗔𝗯𝗼𝘂𝘁 𝗦𝗶𝗺𝗮𝗻𝗱𝗵𝗮𝗿 𝗘𝗱𝘂𝗰𝗮𝘁𝗶𝗼𝗻Simandhar Education is a leading training provider for US CPA, US CMA, CIA, EA, and IFRS. Simandhar Education always believes in transforming education and providing high standards of learning to the students. We are the channel partner of AICPA and the official partner of Becker Education, the most acclaimed CPA reviewer in the USA. We believe in imparting information and concentrate on grooming individuals and make them fit for the corporate world. The academy provides quality education with more emphasis on practical knowledge. Simandhar Education has a wide network of world-class trainers, teachers, and industry experts, and all the teachers at Simandhar are CPA qualified and rank holders. We also provide guaranteed placement support to the students and personal grooming sessions for the interviews. 𝗦𝗶𝗺𝗮𝗻𝗱𝗵𝗮𝗿 𝗔𝗰𝗵𝗶𝗲𝘃𝗲𝗺𝗲𝗻𝘁𝘀Simandhar education has over 3000 enrolled students and has successfully placed more than 200 students across reputed firms. We have a team of 10 leading faculties and have effectively conducted 100+ corporate events in the CPA/ CMA domain. Contact Us: +91- 7780273388 or leave a message on social media.Make sure to hit the like, share and subscribe to our YouTube channel.To get more updates on the YouTube Channel click: http://bit.ly/2Mt2BB1Now you can listen to our podcast at https://bit.ly/36PYQPP ——————————- 𝐅𝐨𝐥𝐥𝐨𝐰 𝐮𝐬 ———————————–Make Sure to follow us on our Social Media Channels:Podcast: https://bit.ly/36PYQPPInstagram: https://zcu.io/TNgDLinkedin: https://bit.ly/2Oh9w5dFacebook: https://zcu.io/gDvXTwitter: https://zcu.io/17cSThink CPA / CMA – Think Simandhar#CMA #CMACOURSE #USCMACOURSE #cmafinalexam #cmaexamdate #cmacourseduration #cmaexamfee #cmacareer #whatiscmacourse #cmadetails#cavscma #cmainter
Visit the Official CIMA SCS Website https://cimascs.com/ now for all details of the World’s Best CIMA SCS Coaching Program! Download the SCS Self-study support content via the below link. https://drive.google.com/drive/folders/1kseARgvAkQex19GCZjz8slREje6goZKg?usp=sharing To join the CIMA SCS with AZB Coaching Program, share the below details with us now to azman.branudeen@gmail.com.NameSelected Option (Coach/ Mentor/ Absolute/ Complete/ Revision Only)Gmail AddressWhatsApp ContactCountry of Examination Visit the Dedicated YouTube playlist with exclusive content from my Coaching Program catered to the May 2022 & August 2022 Examination Session! There is a ton of content here that can help you and will be the perfect support toolset to use with my Guided Prep Solution.https://youtube.com/playlist?list=PL2zsBoa-zxMhZpEfKlb9JcycdXfNqBWF2 To get 1-1 Career Guidance/ Educational Counselling/ Teacher Coaching and Mentoring Services by me, review the details via the below link and Register NOW!!!https://forms.gle/11ETUQrr5MbP5Bvf8 Sign Up for my Newsletter via the link and the updates on all educational and professional initiatives by AZB Education.https://bit.ly/3trOalt Tune in and subscribe to the channel to stay updated on the content.Link – https://www.youtube.com/c/AzmanBranudeenI am using my YouTube channel as a medium to support students who are scattered around the globe with the genuine hope that it will elevate your standards of personal growth, professional development and education. Check out my Facebook reviews page to see what some of my esteemed and humble learning partners have to say about the process of working with AZB Education at the FB Reviews Link (below).https://www.facebook.com/AzmanBranudeen/reviewsConnect with me on social media, become part of my Patreon Community and learn about me via LinkedIn or even write to me via mail. Blog – https://goodteacherguide.com/ Patreon – https://www.patreon.com/azmanbranudeen LinkedIn – https://www.linkedin.com/in/azmanbranudeen/ Instagram – https://www.instagram.com/azman_branudeen/ Facebook – https://www.facebook.com/AzmanBranudeen/ Email – azman.branudeen@gmail.com–As time permits I do try to upload relevant content for students and their personal development. Write to me and connect with me. AZB is committed to collaborative development efforts for students around the world. Write to me directly for any other inquiries or even to say Hi and ask anything you want. I am a content creator developing content for students and professionals for their personal development and professional growth. My company is AZB Education, which is committed to collaborative development efforts for learners around the world. You can let me know of specifics you want me to touch on, with respect to Personal Development and Professional Growth. Because I am the best in the game, and when I am not, I figure out how to become the best. Just like how life works! Keep Learning and Keep Living!2022 © Azman Branudeen & AZB Education. All Rights Reserved.#CIMA #AzmanBranudeen #CIMAStrategicCaseStudy #CIMASCSMay2022 #CIMASCSAugust2022 #SCSwithAZB #AZBEducation #PasswithAZB #SCS #BestLecturer #BestStudent #ACMA #CGMA #AICPA #CIMASCSwithAZB #CIMAUK #PersonalDevelopment #ProfessionalDevelopment #CareerGrowth #Education #SocialInfluencer #Teacher #YouTuber #Mentor #Trainer #Lecturer #StoryTeller #Speaker #ContentCreator #EducationManagement #Educate #Empower #UnleashYourPotential #PersonalGrowth #UnleashYourPotentialwithAZB