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Bad Debt Expense
What is a 'Bad Debt Expense' Bad debt expense represents the amount of uncollectible accounts receivable that occurs in a given period....
Equity
Simply put: Equity = Assets – Liabilities However, since there are a number of different types of assets, this definition cannot encompass them all...
Unconventional Cash Flow
What is an ‘Unconventional Cash Flow'
A series of inward and outward cash flows over time in which there is more than one change in...
Japan ETFs
What is 'Japan ETFs' A type of exchange-traded fund that invests the majority of its assets in Japanese equities that trade on...
Targeted Accrual Redemption Note (TARN)
What is a ‘Targeted Accrual Redemption Note – TARN'
A targeted accrual redemption note (TARN) is an investment vehicle, calculated based on a variation of...
Greater Fool Theory
Definition
When it comes to pricing an item, the greater fool hypothesis asserts that the price is decided not by its inherent worth, but rather...
Uncovered Interest Rate Parity (UIP)
What is the 'Uncovered Interest Rate Parity - UIP' The uncovered interest rate parity (UIP) is a parity condition stating that the...
Variable Cost Ratio
What is the 'Variable Cost Ratio' The variable cost ratio is an expression of a company's variable production costs as a percentage...
Year
DefinitionA year is the orbital period of the Earth moving in its orbit around the Sun. Due to the Earth's axial tilt, the course...
Par
What is 'Par' Short for "par value," par can refer to bonds, preferred stock, common stock or currencies, with different meanings depending...