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18 Results for Tag: ifrs

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

Handelsgesetzbuch (HGB)

Handelsgesetzbuch (HGB) What is 'Handelsgesetzbuch - HGB' A law that governs the primary commercial code for companies in Germany. Included in the law is regulation related to the preparat

Impaired Credit

Impaired Credit What is 'Impaired Credit' A deterioration in the creditworthiness of an individual or entity. This is usually reflected through a lower credit score, in the case of an indi

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

Implicit Rental Rate

Implicit Rental Rate What is 'Implicit Rental Rate' The opportunity costs that a firm incurs as a result of using their own assets for ongoing operations instead of other alternative uses.

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

Lease

DefinitionA lease is a contractual arrangement calling for the to pay the lessor for use of an asset. Property, buildings and vehicles are common assets that are leased. Industrial or busine

Badwill

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

Fat Man Strategy

Fat Man Strategy What is 'Fat Man Strategy ' A takeover defense tactic that involves the acquisition of a business or assets by a target company. The strategy is based on the premise that

Generally Accepted Accounting Principles (GAAP)

Generally Accepted Accounting Principles (GAAP) What are 'Generally Accepted Accounting Principles - GAAP' Generally accepted accounting principles (GAAP) are a common set of accounting pr
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