Examlex
The SEC has issued independence rules that differ from the AICPA's in all of the following areas except:
Net Working Capital
A financial metric that represents the difference between a company's current assets and its current liabilities.
Total Assets Ratio
A financial metric that compares the total assets of a company to its sales or revenues, indicating how efficiently a company uses its assets.
Uses of Cash
The various ways in which a company or individual allocates cash resources, including operating expenses, investments, and financing activities.
Fixed Assets
Durable physical assets utilized in the running of a company, which aren't anticipated to be expended or turned into cash within one year.
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