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Balance Sheets Key Concepts

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Valuing Pension Fund Liabilities on the Balance Sheet

Different measures of liability and differing assumptions on key factors such as longevity and interest rate can make huge differences to the value of a pension fund.
Capital Structure: Perspectives

How a company finances its capital structure affects its tax treatment and there is a well-developed body of literature on the topic. It can make a real difference to stockholder value.
How to Set the Hurdle Rate for Capital Investments

Successfully choosing which projects to invest in requires setting the "bar" at the right level: too low and money is squandered, too high and opportunities are lost.
Weighted Average Cost of Capital

This article explains and defines the weighted average cost of capital within a company.
Understanding Capital Structure Theory: Modigliani and Miller

This article describes the Modigliani–Miller theorem of capital structure, devised by Franco Modigliani and Merton Miller in 1958, which set out the cornerstones for modern thinking on capital structure and corporate finance.

QFINANCE Refresher

Key Concepts

Key Concepts provide you with definitions of buzzwords appearing in the media to ensure that you are up to speed with the current finance conversation. Produced in snapshot, glossary form, Key Concepts direct you to additional material to increase your knowledge and satisfy your interest.

Accounting
Virtually all countries require companies, as well as other organizations which carry out financial transactions, such as charities, to produce a set of accounts. However, the requirement on which data should or should not be included in a set of accounts varies widely from country to country. Failure to provide the authorities with a complete set of accounts by a specified date can result in heavy penalties being imposed on a business and its...

If human nature felt no temptation to take a chance there might not be much investment merely as a result of cold calculation.
John Maynard Keynes (1883–1946), British economist
Source: The General Theory of Employment, Interest and Money (1936)

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