Tag: ifrs
Hedge Accounting
What is 'Hedge Accounting'
Hedge accounting is a method of accounting where entries for the ownership of a security and the opposing hedge are treated...
Handelsgesetzbuch (HGB)
What is 'Handelsgesetzbuch - HGB' A law that governs the primary commercial code for companies in Germany. Included in the law is...
Impaired Credit
What is 'Impaired Credit' A deterioration in the creditworthiness of an individual or entity. This is usually reflected through a lower credit...
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...
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...
Identifiable Asset
What is an 'Identifiable Asset' An identifiable asset is an asset of an acquired company that can be assigned a fair value...
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...
Badwill
What is 'Badwill' The negative effect felt by a company when shareholders and the investment community find out that is has done...
Fat Man Strategy
What is 'Fat Man Strategy ' A takeover defense tactic that involves the acquisition of a business or assets by a target...
Generally Accepted Accounting Principles (GAAP)
What are 'Generally Accepted Accounting Principles - GAAP' Generally accepted accounting principles (GAAP) are a common set of accounting principles, standards and...