Accounting Series Releases - ASRs — Official accounting pronouncements issued by the Securities and Exchange Commission (SEC). ASRs provide guidelines and rules on all aspects of corporate accounting, including requirements, auditing policies and disclosure mandates. ASRs are… … Investment dictionary
Accounting Insolvency — A situation where the value of a company s liabilities exceeds its assets. Accounting insolvency looks only at the firm s balance sheet, deeming a company insolvent on the books when its net worth appears negative. Accounting insolvency is a… … Investment dictionary
Earnings response coefficient — IntroductionThe earnings response coefficient, or ERC, is the estimated relationship between equity returns and the unexpected portion of (i.e., new information in) companies earnings announcements. In financial economics, arbitrage pricing… … Wikipedia
Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Hollywood accounting — (also known as Hollywood bookkeeping)[1] refers to the opaque accounting methods used by the film, video and television industry not only in Hollywood, CA, USA to budget and record profits for film projects. Expenditures can be inflated to reduce … Wikipedia
Public Company Accounting Oversight Board — The Public Company Accounting Oversight Board (or PCAOB) is a private sector, non profit corporation created by the Sarbanes–Oxley Act, a 2002 United States federal law, to oversee the auditors of public companies. Its stated purpose is to… … Wikipedia
Humanitarian response to the 2004 Indian Ocean earthquake — The humanitarian response to the 2004 Indian Ocean earthquake was prompted by one of the worst natural disasters of modern times. On 26 December 2004, the earthquake, which struck off the northwest coast of the Indonesian island of Sumatra,… … Wikipedia
Public Company Accounting Reform and Investor Protection Act of 2002 — Sarbanes Oxley Act of 2002 / Sarbanes Oxley / SOX/ Sarbox / Public Company Accounting Reform and Investor Protection Act of 2002 A US statute which became law on 30 July 2002. The Act makes substantial changes to the regulation of the accounting… … Law dictionary
ROIX — Response Oncology, Inc. (Business » NASDAQ Symbols) * Shintech Incorporated (Regional » Railroads) * Return On Investment multiple (Business » Accounting) … Abbreviations dictionary
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium