Tag: asset

What is 'Target Risk Fund' A fund that attempts to expose its investors to a specified amount of risk. The fund manager...

What is 'Impairment' Impairment is an accounting principle that describes a permanent reduction in the value of a company's asset, normally a...

When determining how much goodwill a company possesses, there are several factors that must be considered. These factors include the measurement of goodwill, the...

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

What is a 'Target Return' A target return is a pricing model that prices a business based on what an investor would...

What is 'Tax Arbitrage' The practice of profiting from differences between the way transactions are treated for tax purposes. The complexity of...

DefinitionTax deferral refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be...

Target-date funds are a type of mutual fund that is designed to meet the investment needs of a particular target date. They are often...

Futures are a type of financial contract whereby an investor is obliged to buy an asset at a specified future price and date. The...

A hedge or ‘Hedging’ against investment risk means to strategically use instruments in the market to offset the risk of fluctuations in the price...