https://hstalks.com/category/3/finance-accounting-economics/?business New and updated series & talks on Finance, Accounting & Economics from HSTalks' Business & Management Collection. daily 1 2006-01-01T12:00+00:00 Henry Stewart Talks en © Copyright Henry Stewart Talks Ltd. The Business & Management Collection © Copyright Henry Stewart Talks Ltd. https://hstalks.com/t/25872/intangible-assets/?business Definition of intangible assets - Categories of intangible assets - Importance of intangible assets - Accounting standards for intangibles - Measurement and valuation challenges - Amortization and impairment testing - Limitations of intangible reporting Intangible assets Definition of intangible assets, Categories of intangible assets, Importance of intangible assets, Accounting standards for intangibles, Measurement and valuation challenges, Amortization and impairment testing, Limitations of intangible reporting 2026-08-31 2026-08-31 The Business & Management Collection https://hstalks.com/t/25874/intrinsic-motivation/?business Intrinsic motivation definition - Intrinsic vs extrinsic motivation - Self-determination theory basics - Intrinsic motivation at work - Extrinsic motivators' impact on intrinsic motivation Intrinsic motivation Intrinsic motivation definition, Intrinsic vs extrinsic motivation, Self-determination theory basics, Intrinsic motivation at work, Extrinsic motivators' impact on intrinsic motivation 2026-08-31 2026-08-31 The Business & Management Collection https://hstalks.com/t/25883/journal-entries/?business Journal Entry Basics - Double Entry & Accounting Equation - Journal Entry Structure - Journal Role in Accounting Cycle - Adjusting & Closing Entries - Common Entry Examples Journal entries Journal Entry Basics, Double Entry & Accounting Equation, Journal Entry Structure, Journal Role in Accounting Cycle, Adjusting & Closing Entries, Common Entry Examples 2026-08-31 2026-08-31 The Business & Management Collection https://hstalks.com/t/25870/inflation/?business Inflation definition - Causes of inflation - Measuring inflation - Effects of inflation - Inflation policy responses Inflation Inflation definition, Causes of inflation, Measuring inflation, Effects of inflation, Inflation policy responses 2026-08-31 2026-08-31 The Business & Management Collection https://hstalks.com/t/16492/auditing-standards-and-litigation/?business Auditor liability limitations - Legal principles influencing auditing - Global standard-setting bodies - Regulatory inspection processes - Documentation as audit evidence Auditing standards and litigation Prof. David Hay Auditor liability limitations, Legal principles influencing auditing, Global standard-setting bodies, Regulatory inspection processes, Documentation as audit evidence 2026-08-31 2026-08-31 The Business & Management Collection https://hstalks.com/t/25877/investment-appraisal/?business Purpose of investment appraisal - Quantitative appraisal methods - Risk and non-financial factors - Managing investment uncertainty - Portfolio management and behavioral factors - Strategic alignment and sustainable value Investment appraisal Purpose of investment appraisal, Quantitative appraisal methods, Risk and non-financial factors, Managing investment uncertainty, Portfolio management and behavioral factors, Strategic alignment and sustainable value 2026-08-31 2026-08-31 The Business & Management Collection https://hstalks.com/t/19990/international-trade-stylised-simulation/?business Law of comparative advantage - Relative cost advantage - Zheng He and Vasco da Gama example - Closed economy - Open economy - Future of international trade International trade: stylised simulation Dr. Piotr Jaworski Law of comparative advantage, Relative cost advantage, Zheng He and Vasco da Gama example, Closed economy, Open economy, Future of international trade 2026-08-31 2026-08-31 The Business & Management Collection https://hstalks.com/t/25866/incremental-costing/?business Incremental costing - Relevant costs and revenues - Decision scenarios Incremental costing Incremental costing, Relevant costs and revenues, Decision scenarios 2026-08-31 2026-08-31 The Business & Management Collection https://hstalks.com/t/25878/invoice/?business Definition and purpose of invoices - Key invoice components - Payment terms and timing - Regional and legal invoice considerations - Invoices in cash flow management - Invoicing for customer relations and risk mitigation Invoice Definition and purpose of invoices, Key invoice components, Payment terms and timing, Regional and legal invoice considerations, Invoices in cash flow management, Invoicing for customer relations and risk mitigation 2026-08-31 2026-08-31 The Business & Management Collection https://hstalks.com/t/25873/internal-rate-of-return-irr/?business Definition of IRR - IRR Calculation Methods - IRR vs Hurdle Rate - IRR Advantages - IRR Limitations and Assumptions - IRR with Other Financial Metrics - IRR in Investment Decisions Internal Rate of Return (IRR) Definition of IRR, IRR Calculation Methods, IRR vs Hurdle Rate, IRR Advantages, IRR Limitations and Assumptions, IRR with Other Financial Metrics, IRR in Investment Decisions 2026-08-31 2026-08-31 The Business & Management Collection https://hstalks.com/t/24711/fixed-and-variable-costs/?business Fixed vs variable costs - Managerial decision-making - Fixed and variable cost examples - Break-even and contribution margin - Mixed and relevant costs Fixed and variable costs Fixed vs variable costs, Managerial decision-making, Fixed and variable cost examples, Break-even and contribution margin, Mixed and relevant costs 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24709/financial-risk/?business Financial risk definition - Types of financial risk - Financial risk assessment tools - Financial risk management strategies - Financial risk in business strategy Financial risk Financial risk definition, Types of financial risk, Financial risk assessment tools, Financial risk management strategies, Financial risk in business strategy 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24720/gilt-edged-securities-gilts/?business Definition and purpose of gilts - Key gilt features - Types of gilts - Role of gilts in fiscal management - Risks associated with gilts Gilt-edged securities (Gilts) Definition and purpose of gilts, Key gilt features, Types of gilts, Role of gilts in fiscal management, Risks associated with gilts 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24678/financial-ratios/?business Financial ratios overview - Financial ratio categories - Context and benchmarking - Limitations of ratios - Qualitative analysis with ratios - Stakeholder use of ratios Financial ratios Financial ratios overview, Financial ratio categories, Context and benchmarking, Limitations of ratios, Qualitative analysis with ratios, Stakeholder use of ratios 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/21442/investment-and-the-ai-bubble-risk-innovation-and-p/?business AI bubble - Hierarchy and AI - Research methodology - Decentralization and innovation - US politics - China’s trajectory - Tariffs - Institutional experimentation - AI and government policy - Regulation vs. innovation Investment and the AI bubble: risk, innovation, and productivity Prof. Carl-Benedikt Frey AI bubble, Hierarchy and AI, Research methodology, Decentralization and innovation, US politics, China’s trajectory, Tariffs, Institutional experimentation, AI and government policy, Regulation vs. innovation 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24723/gross-profit/?business Gross profit definition and importance - Gross profit calculation and components - Gross profit margin and meaning - Gross profit margin comparison - Managerial uses of gross profit - Monitoring gross profit for financial health Gross profit Gross profit definition and importance, Gross profit calculation and components, Gross profit margin and meaning, Gross profit margin comparison, Managerial uses of gross profit, Monitoring gross profit for financial health 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24710/fiscal-policy/?business Fiscal policy objectives - Fiscal policy tools - Expansionary vs. contractionary policy - Budget deficits and public debt - Fiscal policy in economic crises - Discretionary vs. automatic stabilizers - International fiscal policy differences Fiscal policy Fiscal policy objectives, Fiscal policy tools, Expansionary vs. contractionary policy, Budget deficits and public debt, Fiscal policy in economic crises, Discretionary vs. automatic stabilizers, International fiscal policy differences 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24712/floating-rate-notes/?business Introduction to Floating Rate Notes - Structure of FRNs - Issuers and Coupon Adjustments - Advantages and Drawbacks of FRNs - FRNs in Corporate Finance - FRNs in Portfolio Management Floating rate notes Introduction to Floating Rate Notes, Structure of FRNs, Issuers and Coupon Adjustments, Advantages and Drawbacks of FRNs, FRNs in Corporate Finance, FRNs in Portfolio Management 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/13985/sovereign-wealth-funds-and-transparency/?business Strategic industry investments - Diversification through foreign assets - Political bias influences - Transparency variation factors - Autocracy driven investment agendas - Development focused project funding Sovereign wealth funds and transparency Prof. Anna Grosman Strategic industry investments, Diversification through foreign assets, Political bias influences, Transparency variation factors, Autocracy driven investment agendas, Development focused project funding 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24726/hedging/?business Hedging in business and finance - Risk reduction strategies - Financial instruments for hedging - Roles of hedgers and speculators - Limitations of hedging - Hedging in commodities, rates, currencies Hedging Hedging in business and finance, Risk reduction strategies, Financial instruments for hedging, Roles of hedgers and speculators, Limitations of hedging, Hedging in commodities, rates, currencies 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/23323/universal-prosperity-investing-for-a-plentiful-fut/?business Universal prosperity - Economic growth - High-trust society - Material economy - Formal economy - Energy - Move to cities - Role of large companies vs. small companies - State intervention - Zero-sum mindset - Regulation - Population decline - AI Universal prosperity: investing for a plentiful future Mr. Chris Bradley Universal prosperity, Economic growth, High-trust society, Material economy, Formal economy, Energy, Move to cities, Role of large companies vs. small companies, State intervention, Zero-sum mindset, Regulation, Population decline, AI 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24729/ifrs-international-financial-reporting-standards/?business Introduction to IFRS - IFRS global adoption and purpose - Main IFRS financial statements - IFRS Conceptual Framework - Qualitative characteristics of IFRS - Professional judgment in IFRS - Recognizing intangible assets challenges IFRS (International Financial Reporting Standards) Introduction to IFRS, IFRS global adoption and purpose, Main IFRS financial statements, IFRS Conceptual Framework, Qualitative characteristics of IFRS, Professional judgment in IFRS, Recognizing intangible assets challenges 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24716/full-employment/?business Full employment definition - Types of unemployment - Government & central bank employment policy - Unemployment-inflation link (Phillips Curve, NAIRU) - Challenges to full employment Full employment Full employment definition, Types of unemployment, Government & central bank employment policy, Unemployment-inflation link (Phillips Curve, NAIRU), Challenges to full employment 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24715/full-costing/?business Full costing definition and importance - Full costing components - Overhead allocation - Full costing in manufacturing and services - Full costing impact on decisions and reporting Full costing Full costing definition and importance, Full costing components, Overhead allocation, Full costing in manufacturing and services, Full costing impact on decisions and reporting 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24718/gearing-ratio/?business Definition of gearing ratio - Gearing vs. leverage terminology - Calculating gearing ratio - High vs. low gearing implications - Gearing impact on risk and flexibility - Gearing in UK corporate failures - Monitoring and comparing gearing ratios Gearing ratio Definition of gearing ratio, Gearing vs. leverage terminology, Calculating gearing ratio, High vs. low gearing implications, Gearing impact on risk and flexibility, Gearing in UK corporate failures, Monitoring and comparing gearing ratios 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/24730/income-statement/?business Income statement definition and names - Purpose and importance - Structure and components - Single vs. multi-step formats - Accrual accounting in preparation - Stakeholder uses - Analytical techniques and ratios - Link to other financial statements Income statement Income statement definition and names, Purpose and importance, Structure and components, Single vs. multi-step formats, Accrual accounting in preparation, Stakeholder uses, Analytical techniques and ratios, Link to other financial statements 2026-07-30 2026-07-30 The Business & Management Collection https://hstalks.com/t/19264/valuing-intel/?business Intel revenue trend and recent performance - Operating cash flow & FCF - Intel’s core financial challenge - Nvidia’s equity investment in Intel - Valuation exercise: Nvidia’s perspective - Simplified DCF assumptions - Back-of-the-envelope valuation Valuing Intel Dr. Michael McDonald Intel revenue trend and recent performance, Operating cash flow & FCF, Intel’s core financial challenge, Nvidia’s equity investment in Intel, Valuation exercise: Nvidia’s perspective, Simplified DCF assumptions, Back-of-the-envelope valuation 2026-07-30 2026-07-30 The Business & Management Collection