Tag: gaap
What is the Difference Between GAAP and GAAS?
What is the difference between GAAP and GAAS? Essentially, they are two standards used by certified public accountants in preparing financial statements and perform...
Handelsgesetzbuch (HGB)
What is 'Handelsgesetzbuch - HGB' A law that governs the primary commercial code for companies in Germany. Included in the law is...
Generally Accepted Principles And Practices (GAPP)
What is 'Generally Accepted Principles And Practices - GAPP' Standardized business procedures related to the operation of sovereign wealth funds (SWFs). The...
Gap Amount
What is 'Gap Amount' Insurance will only cover a certain amount of coverage if leased items are stolen or totaled. There is...
Generally Accepted Accounting Principles (GAAP)
What are 'Generally Accepted Accounting Principles - GAAP' Generally accepted accounting principles (GAAP) are a common set of accounting principles, standards and...
Tangible Common Equity – TCE
DefinitionTangible common equity is the subset of shareholders' equity that is not preferred equity and not intangible assets. Tangible Common Equity - TCE ...
How to Account For Goodwill
When determining how much goodwill a company possesses, there are several factors that must be considered. These factors include the measurement of goodwill, the...
Tangible Book Value Per Share (TBVPS)
What is a 'Tangible Book Value Per Share - TBVPS' A tangible book value per share (TBVPS) is a method of valuing...
Mandatorily Redeemable Shares
What are 'Mandatorily Redeemable Shares'
Mandatorily redeemable shares are shares owned by an individual or entity which are required to be redeemed for cash or...
National Association Of Real Estate Investment Trusts (NAREIT)
What is 'National Association Of Real Estate Investment Trusts - NAREIT' A trade association that represents U.S. Real Estate Investment Trusts (REITs)...