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Apple is set to report second-quarter earnings on Thursday, with Wall Street watching closely for updates on iPhone sales. Shares of Apple are down over 10% year-to-date in 2024, facing challenges including weaker iPhone demand in China and increased competition. Many analysts are focused on Apple's \

Apple Shares Down 10% Ahead of Q2 Earnings Report as Investors Eye iPhone Sales Performance

⏲ 0:36 👁 570K

Tricks and HACKS

5 Best Free Expense Tracker Apps For iPhone iPad IOS ✅

⏲ 2 minutes 58 seconds 👁 31.4K

The Savvy Professor

Best Personal Expense Tracker Apps: iPhone & Android (Which is the Best Expense Tracker App?)

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Apple's iPhone sales have plummeted 16% in the first three months of 2024, starting the year on a bad note for the Tim Cook-led company.<br/><br/>What Happened: Apple's iPhone shipments fell by a staggering 9.3 million units, from 58 million in Q1 2023 to 48.7 million in Q1 2024, according to market research firm, Canalys.

What Is Going On WithApple? iPhone SalesDrop By Staggering9.3M Units Globally In Q1 2024, Even As IndustryGrows 10%: Report

⏲ 0:47 👁 200K

The Savvy Professor

Best Business Expense Tracker Apps:iPhone & Android (Which is the Best Business Expense App?)

⏲ 2 minutes 59 seconds 👁 1.9K

Humphrey Yang

Why I'm Able To Track EVERY Expense For The Past 6 Years (How to track expenses)

⏲ 9 minutes 28 seconds 👁 85.4K

Common size financial statements are a type of financial analysis tool that expresses each line item on a financial statement as a percentage of a base amount. This base amount is typically total revenue for the income statement and total assets for the balance sheet. Common size statements allow for the standardization and comparison of financial data across different companies, industries, or time periods, making it easier to identify trends, patterns, and relationships.<br/><br/>Here's how common size statements are prepared for the income statement and balance sheet:<br/><br/>Common Size Income Statement:<br/>Each line item on the income statement is expressed as a percentage of total revenue.<br/>This allows for the analysis of the composition of revenue and expenses relative to total revenue.<br/>Common size income statements help identify the relative proportion of each expense category, such as cost of goods sold, operating expenses, and taxes, as well as the overall profitability of the company.<br/>Common Size Balance Sheet:<br/>Each line item on the balance sheet is expressed as a percentage of total assets.<br/>This allows for the analysis of the composition of assets, liabilities, and equity relative to total assets.<br/>Common size balance sheets help identify the relative proportion of different asset and liability categories, such as current assets, property, plant, and equipment, current liabilities, long-term debt, and shareholders' equity.<br/>By expressing financial data as percentages of a common base, common size statements facilitate comparisons between companies of different sizes or within the same company over time. They highlight the relative importance of different financial components and provide insights into the company's financial structure, operating efficiency, and profitability drivers.<br/><br/>Common size statements are particularly useful for financial analysts, investors, and stakeholders interested in understanding the underlying composition of a company's financial statements and evaluating its performance relative to industry peers or benchmarks. They complement other financial analysis tools and techniques and can enhance decision-making processes related to investment, lending, strategic planning, and performance evaluation.

What are the Common size statements?

⏲ 4:49 👁 10K

Brennan Valeski

7 Best Receipt Scanner Apps (Free and Paid)

⏲ 22 minutes 6 seconds 👁 3.5K

Andrew Ethan Zeng

12 UNIQUE iPhone Apps You Need To Get!

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Working with leases involves several steps, whether you're a lessor (the owner of the asset being leased out) or a lessee (the party leasing the asset). Here's a general guide:<br/><br/>For Lessors:<br/><br/>Identify Lease Arrangements: Determine which contracts in your business involve leases. A lease is defined as a contract, or part of a contract, that conveys the right to use an asset for a period of time in exchange for consideration.<br/>Classify Leases: Classify each lease as either a finance lease or an operating lease. This classification depends on factors such as whether the lease transfers ownership of the asset to the lessee by the end of the lease term, whether the lease term is for a major part of the asset's economic life, and whether the present value of the lease payments equals or exceeds substantially all of the fair value of the asset.<br/>Recognize Lease Income: For operating leases, lessors recognize lease income over the lease term, typically on a straight-line basis unless another systematic basis is more representative of the pattern of benefits to be derived from the leased asset.<br/>Accounting for Finance Leases: If a lease is classified as a finance lease, the lessor recognizes a lease receivable representing its right to receive lease payments, and the underlying asset is derecognized from the lessor's balance sheet. The lessor recognizes interest income over the lease term and any residual asset or residual value.<br/>Disclosure: Disclose relevant information about lease arrangements in the financial statements, including the nature and timing of lease payments and any significant leasing arrangements.<br/>For Lessees:<br/><br/>Identify Lease Arrangements: Determine which contracts in your business involve leases, similar to lessors.<br/>Classify Leases: Classify each lease as either a finance lease or an operating lease. This classification follows similar criteria as for lessors.<br/>Recognize Lease Liability and Right-of-Use Asset: For finance leases, lessees recognize a lease liability representing their obligation to make lease payments and a right-of-use asset representing their right to use the leased asset.<br/>Accounting for Operating Leases: For operating leases, lessees recognize lease payments as lease expense on a straight-line basis over the lease term unless another systematic basis is more representative of the pattern in which the lessee consumes the benefit derived from the leased asset.<br/>Disclosures: Disclose relevant information about lease arrangements in the financial statements, including the nature and timing of lease payments, significant leasing arrangements, and the maturity analysis of lease liabilities.<br/>Throughout the process, it's important to adhere to relevant accounting standards, such as the International Financial Reporting Standards (IFRS 16) or the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 842, depending on the jurisdiction and regulatory requirements. Additionally, it's advisable to con

How to working with Leases?

⏲ 4:4 👁 5K

Excel For Freelancers

How To Create This Excel Expense Tracker With Mobile Receipt Upload From Scratch [Free Download]

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Ryan McGregor

Best Budgeting Apps for 2023 [Save Thousands!]

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