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40 Results for Tag: fair

Hedge Clause

Hedge Clause What is 'Hedge Clause' A provision included in published financial reports that indemnifies the author, or authors, against any responsibility for any errors, omissions, or ov

Impaired Asset

Impaired Asset What is an 'Impaired Asset' An impaired asset is a company's asset that has a market price less than the value listed on the company's balance sheet. Accounts that are likel

Implied Contract

DefinitionA quasi-contract is a fictional contract recognised by a court. The notion of a quasi-contract can be traced to Roman law and is still a concept used in some modern legal systems.

Identifiable Asset

Identifiable Asset What is an 'Identifiable Asset' An identifiable asset is an asset of an acquired company that can be assigned a fair value and can be reasonably expected to provide a be

National Housing Act

National Housing Act What is 'National Housing Act' Federal legislation passed in 1934 to create the Federal Housing Administration (FHA). Its purpose is to make credit more available to l

Ombudsman

Ombudsman What is 'Ombudsman' An official who investigates complaints (usually lodged by private citizens) against businesses, financial institutions and/or the government. An ombudsman ca

Mark to Market

DefinitionMark-to-market or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or for similar assets and liabilities,

Mandatory Mortgage Lock

Home Ownership by Country Mandatory Mortgage Lock What is 'Mandatory Mortgage Lock' The sale of a mortgage in the secondary mortgage market with terms that require the seller of the mortga

Management Audit

DefinitionManagement Audit is a systematic examination of decisions and actions of the management to analyse the performance. Management audit involves the review of managerial aspects like

Accelerated Vesting

Accelerated Vesting What is 'Accelerated Vesting' A form of vesting that takes place at a faster rate than the initial vesting schedule in a company's stock option plan. This allows the op
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