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The accounting equation is the foundation for the double-entry bookkeeping system and the cornerstone of the entire accounting science. It states that assets minus liabilities equals equity, and it can be applied to various transactions and financial statements.
Learn about the efficient frontier, a concept in modern portfolio theory that shows the best possible expected return for a given level of risk. Find out how it is constructed, used and applied in finance and investment management.
Learn how to account for long-term contracts using the percentage of completion method, which recognizes revenues and costs based on the progress of the work. See formulas, examples, and balance sheet presentation for this method.
A balance sheet is a financial statement that shows the assets, liabilities and equity of an individual or organization as of a specific date. Learn about the types, formats, categories and examples of balance sheets for different entities and purposes.
Materiality is a concept that relates to the importance or significance of an amount, transaction, or discrepancy in financial reporting. Learn how materiality is defined, assessed and applied in different contexts, such as auditing standards, accounting frameworks and securities regulation.
This is a partial list of companies on the Hong Kong Stock Exchange (HKEx), ordered numerically by stock code. It reflects the list that appears on HKEx's Hyperlink Directory, but is not an exhaustive list.
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