Tag: accounting

What is a 'Range' The difference between the low and high prices for a security or index over a specific time period....

What does 'Underlying' mean Underlying, in equities, is the common stock that must be delivered when a warrant is exercised, or when a convertible bond...

What does 'Offset' mean An offset involves assuming an opposite position in regards to the original opening position. Additionally, to offset is...

What is depreciation and how does it work Depreciation is an accounting method used to spread the cost of a long-term asset over its useful...

The amount of money that a company generates during a specific time period is called as ‘earnings’. This amount of money, to put it...

What is 'Absorbed' 1. In a general business sense, when a cost is treated as an expense instead of being passed on...

An investor does not deal with the buying and selling procedures on his own; he has a broker do them for him. This is...

DefinitionIn financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of an individual or organization, whether...

DefinitionIn accounting and in most Schools of economic thought, fair value is a rational and unbiased estimate of the potential market price of a...

Any resource which has an economic value is termed as an asset. An asset is controlled by either an individual or an organization in...