14 Results for Tag: guidance

Hedge Accounting

DefinitionHedge accounting is an accountancy practice. Hedge Accounting What is 'Hedge Accounting' Hedge accounting is a method of accounting where entries for the ownership of a security

Implied Authority

DefinitionImplied Authority of Contract is a legal term. In contract law, it is the implied ability of an individual to make a legally binding contract on behalf of an organization, by way o


Badwill What is 'Badwill' The negative effect felt by a company when shareholders and the investment community find out that is has done something that is not in accordance with good busin

Canadian Council Of Insurance Regulators (CCIR)

Canadian Council Of Insurance Regulators (CCIR) What is 'Canadian Council Of Insurance Regulators - CCIR ' An association that was created to advocate for an effective regulatory system i

Canadian Securities Administrators (CSA)

Canadian Securities Administrators (CSA) What is 'Canadian Securities Administrators - CSA' A collective forum composed of all the provincial and territorial securities regulators of Canad

Variable Interest Entity (VIE)

Variable Interest Entity (VIE) What is a 'Variable Interest Entity - VIE' A variable interest entity (VIE), as reported by the U.S. Financial Accounting Standards Board (FASB), is an entit

Value Reporting Form

Value Reporting Form What is 'Value Reporting Form' An insurance form that is used to provide the variable coverage amounts needed by commercial businesses that carry irregular inventories

Federal Financial Institutions Examination Council (FFIEC)

Federal Financial Institutions Examination Council (FFIEC) What is 'Federal Financial Institutions Examination Council - FFIEC' An interagency body of the U.S. government made up of severa

Generally Accepted Principles And Practices (GAPP)

Generally Accepted Principles And Practices (GAPP) What is 'Generally Accepted Principles And Practices - GAPP' Standardized business procedures related to the operation of sovereign wealt

Tandem Plan

Tandem Plan What is 'Tandem Plan' A mortgage purchase program subsidized by the U.S. government. Tandem loans provide monetary assistance to builders and developers of non-profit public ho
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