Accounting Definitions
Accounting definitions are defined by different authors in different ways. Accounting definitions are easy to understand and in easy language. Accounting definitions provides proper guideline & process in the preparation of different accounts of any thing.
As we know debentures are the types of bonds that are not backed by assets so they come under the characteristics of debt as a result their advantages and disadvantages are somewhat similar to the debt. The advantages and disadvantages of debentures can be
There are a number of different types of debentures depending upon their tenure, their convertibility, their security and their transferability. The classification of the debentures can be done as redeemable, irredeemable, perpetual, convertible, non-convertible, fully and partly secured, naked, first or second mortgage, fixed
Debentures are the bonds that are not backed by or secured by a property or certain collateral. Instead of backing debentures with collateral or any kind of property the issuer back debentures by trust and faith on the issuer. The bond holder or the
Statement of retained earnings is also a financial statement like income statement and cash flow statement. This statement records the changes in the retained earnings of a company for a specific period of time. As we all know that retained earnings are the earnings
Float shrink can be defined as a reduction in the number of shares of a company that is floating in the market for trading by the company. There are a number of different ways through which a company can perform float shrink. The most
Bulldog market is the nickname or the alias of the foreign bond market of United Kingdom. As this is the foreign bond market this means that this is the internal market of United Kingdom where the securities and bonds of all those living outside
Long run average total cost can be defined as an average cost per unit of output of a long term production unit. All the inputs associated with the long run average total cost are considered to be variable. When compared the long term unit
There are a number of processes in which the estimated value of an asset can be recovered with an ease. These processes are the event of liquidation of the asset or the event of winding down the asset. The estimated recovery value of an
A patent agent is an individual that is a professional and is licensed by US patents and trademark office to present his opinions regarding the applied patents and help the inventors by assisting them in the process of applying for patents and filing the
Plant Patent is a kind of intellectual property right that is used to protect the unique and intelligent characteristics of a production plant from being copied. This kind of patent also prevents the reuse, theft, sale and reproduction of the unique characteristics of plant.
Execution only is a kind of trading service that is restricted to the execution of trades only. In this type of trading service client don’t receive any information regarding the merit, suitability and profitability of the trade that is being executed. This kind of
Discretionary investment management is a kind of investment technique in which the clients don’t take investment decisions directly. All the investment decisions including buy, sell and all kind of trading is done through a portfolio manager or a counselor on the behave of the
A set up bond can be defined as a bond that pays an initial coupon rate at the first maturity period of the bond and then it offers a high coupon rate at all of the other maturity periods of the bonds. A set
A put bond is a kind of bond that allows the bond holder to force the bond issuer to repurchase the bond or repurchase the securities at a specific date even before the maturity of the bond or the security. The price at which
A premium bond is a kind of bond that is being traded on the value that is high or above the original par value of the bond. A bond is called to be traded at the premium when the coupon rate offered by the
Relevant cost can be defined as a managerial accounting term that is used to describe and explain the costs that are related to the management decisions. The man objective behind the concept of the relevant cost is that management requires data and information to
Relationship banking can be defined as a strategy that is used by the banks to enhance their profitability. In order to make their relationship strong with their customers and clients the banks accomplish the task of cross selling financial products and services to their
Regulatory asset can be defined as specific costs or the cost revenues that is permitted to a US public utility company to defer to its balance sheet. This specific cost is permitted by a US regulatory agency or a regulatory authority. The US public