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Deferred Revenue arises when the contract between you and your customer requires the customer to pay in advance of your delivering your products or services. i.e. you've been paid, now you owe the customer the work! Accrued Expenses represent expenses for which you will be reimbursed in the future. i.e. you are or will be owed money.


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In the late middle ages when Accounting was invented in Italy (approx mid 1300s), they did not have the modern notation for negative numbers (which was introduced about 1481). They represented positive quantities by entering them on the left side of a T account (a process called a debit) and negative by entering them (without a negative sign, which I repeat ...


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In general any OTC trade (in your case total return swap) between two parties (i.e. buyer - Party A and dealer - Party B) shall and would be driven off a legal document which sets out transaction details. In most of the cases such legal document would be ISDA Master agreement and it's annexes (if any). There should be a notion/definition of a "Calculation ...


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A TRS is very rarely between Hedge fund 1 and Hedge fund 2 (how would they find each other?). Much more likely that it is between Hedge Fund 1 and a Dealer. In the latter case, one of the counterparties must act as Calculation Agent, and it is almost always the Dealer. The Calculation Agent has the responsibility of marking to market the asset, for the ...


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Surely you have to keep $150 in your account against the short sale, all of which you lose on the close out.


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I hope this helps - the Core US Fundamentals database on Quandl (https://www.quandl.com/data/SF1) covers 6,500+ companies, point-in-time, inc/exc restatements, active/delisted, up to 11 years history, 101 indicators, expanding coverage, daily updates. There's data for balance sheets, income statements, cash flow etc.


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I am not sure if all companies you are looking for will be listed there but SEC-filing entities must file their reports to EDGAR (Electronic Data Gathering, Analysis, and Retrieval system). This system is available for use by the general public. https://www.sec.gov/edgar/searchedgar/webusers.htm


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Your accounting identity: " issued shares = outstanding shares + treasury shares" is correct, however you are forgetting that treasury shares are registered with a negative sign on balance sheet. So that's why issued shares are lower than outstanding shares.


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Apart from the answer above, which gives you the historic context, the usual way accountants think about it: The fundamental accounting equation is: Assets = Liabilities + Equity Or equivalently Assets = Liabilities + Retained Earnings + Net Income Assets = Liabilities + RE + Income/Sales/Revenue – Expenses You increase LHS with debits and RHS with ...


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You can pull Financial Statement (Income Statement, Balance Sheet, and Statement of Cash Flows) data from Google Finance with the getFinancials function in the quantmod R package. > library(quantmod) > getFinancials('IBM') > head(viewFin(IBM.f, type = 'IS')) Annual Income Statement for IBM 2014-12-31 ...



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