Examlex
Discuss the three types of measurement validity: face,content,and criterion validity.
Debt to Stockholders' Equity
A financial ratio that measures the company's financial leverage by comparing its total liabilities to stockholders' equity.
Capital Lease
A lease treated like a purchase by the lessee in accounting, meaning the leased asset is included on the balance sheet, and the corresponding lease obligation is treated as a liability.
Operating Lease
A lease agreement that allows for the use of an asset but does not convey rights of ownership to the lessee.
GAAP
GAAP (Generally Accepted Accounting Principles) is a collection of commonly-followed accounting rules and standards for financial reporting.
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