Tag: accounting

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...
Generic Securities

Generic Securities

What are generic securities and why are they important Generic securities are financial instruments that are not tied to a specific company or asset. Instead,...

General Partner

DefinitionIn most countries, a general partnership is an association of persons or an unincorporated company with the following major features... General Partner What...
General Provisions

General Provisions

What are 'General Provisions' General provisions are balance sheet items representing funds set aside by a company as assets to pay for anticipated future losses....

General Ledger

DefinitionA general ledger contains all the accounts for recording transactions relating to a company's assets, liabilities, owners' equity, revenue, and expenses. In modern accounting...
general manager

General Manager

Becoming a general manager is no easy task. It takes years of experience and hard work to even be considered for the job. But...

Generational Accounting

DefinitionGenerational accounting is a method of measuring the fiscal burdens facing today's and tomorrow's children. Laurence Kotlikoff's individual and co-authored work on the relativity...

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...

Par Value

DefinitionPar value, in finance and accounting, means stated value or face value. From this come the expressions at par, over par and under par....

Above Par

What is 'Above Par' A term used to describe the price of a security when it is trading above its face value....

EDITOR PICKS

Latest